§5609 — Title 26 Internal Revenue Code | U.S. Code

§5609 Destruction of Unregistered Stills, Distilling Apparatus, Equipment, and Materials

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors › Part I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS › § 5609

Last updated Apr 6, 2026|Official source

Summary

When officers seize an unregistered still, distilling or fermenting equipment, or untaxed distilled spirits away from licensed premises, they may destroy the property on the spot if it would be impractical to haul it to safe storage. Untaxed spirits seized off licensed premises can be destroyed right away. At least one credible witness must be present, and the officer must report the seizure and destruction. If your property was destroyed this way, you have 1 year to ask the Treasury for reimbursement by showing the property was not used illegally, or that any illegal use happened without your consent or knowledge.

Title 26, §5609

Internal Revenue Code — Source: USLM XML via OLRC

(a)In the case of seizure elsewhere than on premises qualified under this chapter of any unregistered still, distilling or fermenting equipment or apparatus, or distilling or fermenting material, for any offense involving forfeiture of the same, where it shall be impracticable to remove the same to a place of safe storage from the place where seized, the seizing officer is authorized to destroy the same. In the case of seizure, other than on premises qualified under this chapter or in transit thereto or therefrom, of any distilled spirits on which the tax has not been paid or determined, for any offense involving forfeiture of the same, the seizing officer is authorized to destroy the distilled spirits forthwith. Any destruction under this subsection shall be in the presence of at least one credible witness. The seizing officer shall make such report of said seizure and destruction and take such samples as the Secretary may require.

(b)Within 1 year after destruction made pursuant to subsection (a) the owner of, including any person having an interest in, the property so destroyed may make application to the Secretary for reimbursement of the value of such property. If the claimant establishes to the satisfaction of the Secretary that—

(1)such property had not been used in violation of law; or

(2)any unlawful use of such property had been without his consent or knowledge,

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5609, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty in connection to return of materials used in the manufacture of distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859. See section 5605 of this title. Provisions similar to those comprising this section were contained in prior section 5623, act Aug. 16, 1954, ch. 736, 68A Stat. 687, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.