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
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
Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 5611
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102