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26 U.S.C. § 5311Detention of containers

submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 127 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section allows an internal-revenue officer to temporarily detain containers of alcoholic products when the officer has reason to suspect an unpaid tax or unlawful removal.

An internal-revenue officer may detain a container containing, or believed to contain, distilled spirits, wine, or beer when the officer has reason to believe the required tax has not been paid or determined, or the container is being removed unlawfully. The officer may keep it in a safe place while deciding whether the property may legally be forfeited. The summary detention may not last more than 72 hours without legal process or action by the officer to whom the detention must be reported.
the actual law source: uscode.house.gov ↗public domain

It shall be lawful for any internal revenue officer to detain any container, containing or supposed to contain, distilled spirits, wines, or beer, when he has reason to believe that the tax imposed by law on such distilled spirits, wines, or beer has not been paid or determined as required by law, or that such container is being removed in violation of law; and every such container may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than 72 hours without process of law or intervention of the officer to whom such detention is to be reported.

Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375.)

history & why it existsrecord from the source credit
  • 1958Enacted · Pub. L. 85-859 · 72 Stat. 1375

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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