Title 26, Internal Revenue CodeRelease 119-102

§5611 Release of Distillery Before Judgment

Title 26 › 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 › § 5611

Last updated Aug 21, 2026|Official source

Summary

A court may let a seized distillery or its equipment be run before final judgment by a receiver the court appoints. The receiver must post a bond with corporate surety, approved in open court, for the full appraised value set by three appraisers the court appoints, and any money earned must be held as the court directs until final judgment.

Full Legal Text

Title 26, §5611

Internal Revenue Code, Source: USLM XML via OLRC

Any distillery or distilling apparatus seized on any premises qualified under this chapter, for any violation of law, may, in the discretion of the court, be released before final judgment to a receiver appointed by the court to operate such distillery or apparatus. Such receiver shall give bond, which shall be approved in open court, with corporate surety, for the full appraised value of all the property seized, to be ascertained by three competent appraisers designated and appointed by the court. Funds obtained from such operation shall be impounded as the court shall direct pending such final judgment.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5611, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for using false weights and measures, prior to the general revision of this chapter by Pub. L. 85–859. See section 5603 of this title. Provisions similar to those comprising this section were contained in prior section 5624, act Aug. 16, 1954, ch. 736, 68A Stat. 688, prior to the general revision of this chapter by Pub. L. 85–859.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5611

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102