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 IV — PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS › § 5688
All distilled spirits, wine, and beer that are forfeited under U.S. law must be sent to the Administrator of General Services. The Administrator must either give them to government agencies that need them for medical, scientific, mechanical, or other official uses; give them to charitable institutions that need them for medical purposes; or destroy them. They cannot be disposed of any other way except after forfeiture and under these rules. The Administrator can make the rules needed to do this. This does not stop the Secretary from reducing, forgiving, or settling forfeiture claims or related customs or internal-revenue cases before a suit starts. Alcohol sold by court order or by distraint must be sold subject to tax, and the buyer must pay the tax immediately before taking possession, under the tax rules and regulations. A court may refuse to return a seized vessel or vehicle on bond if the United States shows good cause. Vessel: any watercraft used on water or on water and in air. Vehicle: any animal, carriage, or device used on land or through the air.
Full Legal Text
Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 5688
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110