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Title 26 — Internal Revenue CodeRelease 119-73

§5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART I— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS › § 5613

Last updated Apr 6, 2026|Official source

Summary

Distilled spirits in casks or packages that must show a mark, brand, or other ID under this chapter or its rules, but do not, become the property of the United States. The same happens to spirits in containers that are required under this chapter to have a proper closure or device but do not.

Full Legal Text

Title 26, §5613

Internal Revenue Code — Source: USLM XML via OLRC

(a)All distilled spirits found in any cask or package required by this chapter or any regulation issued pursuant thereto to bear a mark, brand, or identification, which cask or package is not marked, branded, or identified in compliance with this chapter and regulations issued pursuant thereto, shall be forfeited to the United States.
(b)All distilled spirits found in any container which is required by this chapter to bear a closure or other device and which does not bear a closure or other device in compliance with this chapter shall be forfeited to the United States.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5613, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for distilling during prohibited hours, prior to the general revision of this chapter by Pub. L. 85–859. See section 5687 of this title. Provisions similar to those comprising this section were contained in prior section 5639 and 5640, act Aug. 16, 1954, ch. 736, 68A Stat. 691, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1984—Pub. L. 98–369, § 454(c)(12)(B), substituted “closed” for “stamped” in section catchline. Subsec. (b). Pub. L. 98–369, § 454(c)(12)(A), amended subsec. (b) generally, substituting provisions relating to forfeitures of containers without closures for provisions relating to forfeitures of unstamped containers.

Statutory Notes and Related Subsidiaries

Effective Date

of 1984 AmendmentAmendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an

Effective Date

note under section 5101 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5613

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73