26 U.S.C. § 5688 — Disposition and release of seized property
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 498 words · no verdicts yet
This section governs disposal of forfeited liquor and release of seized vessels or vehicles.
(a) Forfeiture. (1) All distilled spirits*, wine, and beer forfeited under United States law must be delivered to the Administrator of General Services. (2) The Administrator must dispose of them by giving them to Government agencies needing them for medicinal, scientific, mechanical, or other official purposes; giving them to charitable institutions needing them for medicinal purposes; or destroying them. (3) Unless another law says otherwise, seized spirits*, wine, or beer may not be disposed of before forfeiture or except as this subsection provides. (4) The Administrator may issue needed rules. (5) This section does not affect the Secretary’s authority to remit or reduce a forfeiture, compromise a case before suit, or compromise a customs claim. (b) Spirits sold by court order or distraint process are sold subject to tax. The purchaser must pay the tax immediately, before taking possession, under this chapter and the Secretary’s regulations, except as section 5243 provides. (c) A court may, for good cause shown by the United States, refuse to return on bond a seized vessel or vehicle. “Vessel” includes every watercraft used or usable for transportation on water or through water and air. “Vehicle” includes every animal and every carriage or other device used or usable for transportation on land or through the air.
All distilled spirits*, wines, and beer forfeited, summarily or by order of court, under any law of the United States, shall be delivered to the Administrator of General Services to be disposed of as hereinafter provided.
The Administrator of General Services shall dispose of all distilled spirits*, wines, and beer which have been delivered to him pursuant to paragraph (1)—
by delivery to such Government agencies as, in his opinion, have a need for such distilled spirits, wines, or beer for medicinal, scientific, or mechanical purposes, or for any other official purpose for which appropriated funds may be expended by a Government agency; or
by gifts to such eleemosynary institutions as, in his opinion, have a need for such distilled spirits, wines, or beer for medicinal purposes; or
by destruction.
Except as otherwise provided by law, no distilled spirits, wines, or beer which have been seized under any law of the United States may be disposed of in any manner whatsoever except after forfeiture and as provided in this subsection.
The Administrator of General Services is authorized to make all rules and regulations necessary to carry out the provisions of this subsection.
Nothing in this section shall affect the authority of the Secretary*, under the customs or internal revenue laws, to remit or mitigate the forfeiture, or alleged forfeiture, of such distilled spirits, wines, or beer, or the authority of the Secretary, to compromise any civil or criminal case in respect of such distilled spirits, wines, or beer prior to commencement of suit thereon, or the authority of the Secretary to compromise any claim under the customs laws in respect to such distilled spirits, wines, or beer.
Except as provided in section 5243, all distilled spirits sold by order of court, or under process of distraint, shall be sold subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon, pursuant to the applicable provisions of this chapter and in accordance with regulations to be prescribed by the Secretary.
Notwithstanding any provisions of law relating to the return on bond of any vessel or vehicle seized for the violation of any law of the United States, the court having jurisdiction of the subject matter may, in its discretion and upon good cause shown by the United States, refuse to order such return of any such vessel or vehicle to the claimant thereof. As used in this subsection, the word “vessel” includes every description of watercraft used, or capable of being used, as a means of transportation in water or in water and air; and the word “vehicle” includes every animal and description of carriage or other contrivance used, or capable of being used, as a means of transportation on land or through the air.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1412; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1412
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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