§5610. Disposal of forfeited equipment and material for distilling

Enacted 1958 · amended 1 time, last in 1979 · reading the current textFull lineage →

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26 U.S.C. § 5610

All boilers, stills, or other vessels, tools and implements, used in distilling or processing, and forfeited under any of the provisions of this chapter, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for fermentation or distillation, shall be sold at public auction or otherwise disposed of as the court in which forfeiture was recovered shall in its discretion direct.

Notes, amendments, and revision history

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1404; amended Pub. L. 96–39, title VIII, § 807(a)(54), July 26, 1979, 93 Stat. 289.)

Editorial Notes

Prior Provisions

A prior section 5610, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for using unregistered materials for producing spirits, prior to the general revision of this chapter by Pub. L. 85–859. See section 5603 of this title.

Provisions similar to those comprising this section were contained in prior section 5622, act Aug. 16, 1954, ch. 736, 68A Stat. 687, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1979—Pub. L. 96–39 substituted “or processing” for “or rectifying”.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 Amendment

Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.

Lineage

Jul 26, 1979 Pub. L. 96–39 — Distilled Spirits Tax Revision Act of 1979
Prior Provisions
Sep 2, 1958 Pub. L. 85–859 — Excise Tax Technical Changes Act of 1958

1 release point changed the text, of 402.

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