§5673 — Title 26 Internal Revenue Code | U.S. Code

§5673 Forfeiture for Flagrant and Willful Removal of Beer Without Taxpayment

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 III— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING › § 5673

Last updated Apr 6, 2026|Official source

Summary

If someone flagrantly and willfully removes taxable beer for sale or consumption to cheat the United States out of the tax, the brewery itself is at stake. Anyone who knowingly allowed or went along with the removal loses their entire interest in the brewery's land and buildings through a federal court proceeding.

Title 26, §5673

Internal Revenue Code — Source: USLM XML via OLRC

For flagrant and willful removal of taxable beer for consumption or sale, with intent to defraud the United States of the tax thereon, all the right, title, and interest of each person who knowingly has suffered or permitted such removal, or has connived at the same, in the lands and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof.

Editorial Notes

Prior Provisions

A prior section 5673, act Aug. 16, 1954, ch. 736, 68A Stat. 696, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

§5673 Forfeiture for Flagrant and Willful Removal of Beer Without Taxpayment

Summary

Title 26, §5673

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Citations & Metadata