26 U.S.C. § 5609 — Destruction of unregistered stills, distilling apparatus, equipment, and materials
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 250 words · no verdicts yet
A seizing officer may destroy certain seized equipment, materials, or untaxed spirits that cannot safely be stored. The owner or another interested person has one year to seek reimbursement if the property was not unlawfully used, or was used unlawfully without that person’s knowledge or consent.
(a) General. If an unregistered still, distilling or fermenting equipment or apparatus, or distilling or fermenting material is seized away from qualified premises and cannot practically be moved to safe storage, the seizing officer may destroy it when the offense involves its forfeiture. If untaxed or tax-undetermined distilled spirits* are seized away from qualified premises and away from transit to or from them, the officer may destroy the spirits* immediately when the offense involves their forfeiture. Destruction must occur in the presence of at least one credible witness. The officer must report the seizure and destruction and take samples required by the Secretary*.
(b) Claims. Within one year after destruction under subsection (a), the owner or anyone with an interest in the destroyed property may ask the Secretary to reimburse its value. If the claimant satisfies the Secretary that (1) the property was not used unlawfully, or (2) any unlawful use was without the claimant’s consent or knowledge, the Secretary shall allow payment up to the property’s value.
In the case of seizure elsewhere than on premises qualified under this chapter of any unregistered still, distilling or fermenting equipment or apparatus, or distilling or fermenting material, for any offense involving forfeiture of the same, where it shall be impracticable to remove the same to a place of safe storage from the place where seized, the seizing officer is authorized to destroy the same. In the case of seizure, other than on premises qualified under this chapter or in transit thereto or therefrom, of any distilled spirits* on which the tax has not been paid or determined, for any offense involving forfeiture of the same, the seizing officer is authorized to destroy the distilled spirits* forthwith. Any destruction under this subsection shall be in the presence of at least one credible witness. The seizing officer shall make such report of said seizure and destruction and take such samples as the Secretary* may require.
Within 1 year after destruction made pursuant to subsection (a) the owner of, including any person having an interest in, the property so destroyed may make application to the Secretary for reimbursement of the value of such property. If the claimant establishes to the satisfaction of the Secretary that—
such property had not been used in violation of law; or
any unlawful use of such property had been without his consent or knowledge,
the Secretary shall make an allowance to such claimant not exceeding the value of the property destroyed.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1403; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1403
- 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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