Internal Revenue Code · 26 U.S.C.
§ 5611. Release of distillery before judgment
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5611
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Length
- 110 words · about 1 min to read
Any distillery or distilling apparatus seized on any premises qualified under this chapter, for any violation of law, may, in the discretion of the court, be released before final judgment to a receiver appointed by the court to operate such distillery or apparatus. Such receiver shall give bond, which shall be approved in open court, with corporate surety, for the full appraised value of all the property seized, to be ascertained by three competent appraisers designated and appointed by the court. Funds obtained from such operation shall be impounded as the court shall direct pending such final judgment.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1404.)
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 85–859
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors
- Part I PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
Nearby sections
- § 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 5610 Disposal of forfeited equipment and material for distilling
- § 5611 Release of distillery before judgment
- § 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614 Burden of proof in cases of seizure of spirits
- § 5615 Property subject to forfeiture
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 5611, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for using false weights and measures, 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 5624, act Aug. 16, 1954, ch. 736, 68A Stat. 688, prior to the general revision of this chapter by Pub. L. 85–859.