26-U.S.C.-5673

§5673 – Forfeiture For Flagrant and Willful Removal of Beer Without Taxpayment

Pathway

Title 26 > Subtitle E > Chapter 51 > Subchapter J > Part III > Section 5673

Details

• Reference: Section 5673
• Legend: §5673 – Forfeiture For Flagrant and Willful Removal of Beer Without Taxpayment
• USCode Year: 2013

Provision Content

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.)

Prior Provisions

A 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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-5602 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-5602, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

26-U.S.C.-5614 in the Legal Encyclopedia: Wines

In this entry about 26-U.S.C.-5614, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.

26-U.S.C.-5610 in the Legal Encyclopedia: Penalties

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26-U.S.C.-5661 in the Legal Encyclopedia: Distilled Spirits

In this entry about 26-U.S.C.-5661, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.

26-U.S.C.-5608 in the Legal Encyclopedia: And Beer

In this entry about 26-U.S.C.-5608, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.

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