Title 26 — Internal Revenue CodeRelease 119-73not60
§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 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 › § 5613
Summary
Distilled spirits in casks, packages, or containers that the law requires to have marks, brands, identification, or closures but do not must be seized and become U.S. property.
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 5, 2026
Release point: 119-73not60