PRIA, Government Policy, Made Personal

Summary

A tax officer may detain any container that has, or is believed to have, distilled spirits, wines, or beer when the officer suspects the required tax was not paid or the container is being moved illegally. The container can be kept in a safe place while it is checked to see if it can be forfeited. The detention cannot last more than 72 hours unless a court order or the supervising officer intervenes.

Title 26, §5311

Internal Revenue Code, Source: USLM XML via OLRC

It shall be lawful for any internal revenue officer to detain any container, containing or supposed to contain, distilled spirits, wines, or beer, when he has reason to believe that the tax imposed by law on such distilled spirits, wines, or beer has not been paid or determined as required by law, or that such container is being removed in violation of law; and every such container may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than 72 hours without process of law or intervention of the officer to whom such detention is to be reported.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5311, act Aug. 16, 1954, ch. 736, 68A Stat. 658, related to importation of alcohol for industrial purposes, prior to the general revision of this chapter by Pub. L. 85–859. See section 5232 of this title. Provisions similar to those comprising this section were contained in prior section 5211, act Aug. 16, 1954, ch. 736, 68A Stat. 638, prior to the general revision of this chapter by Pub. L. 85–859.

Statutory Notes and Related Subsidiaries

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.

§5311 Detention of Containers