Forfeiture for flagrant and willful removal of beer without taxpayment
About This Law
/us/usc/t26/s5673
Title
26 — Internal Revenue Code
Chapter
STE/CH51
Release
119-84
Release Date
2026-04-17
Section Text
Highlight any text to annotate
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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1408.)
Editorial Notes
Prior ProvisionsA 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.
Take Action
Your position
Add a comment
to comment on this section.
Annotate the text
Highlight any passage on the Full Text tab to attach a note. Annotations appear on the Annotations tab.