# 26 U.S.C. § 5612: Forfeiture of taxpaid distilled spirits remaining on bonded premises

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5612>. Cite pinpoints as 26 U.S.C. § 5612(a)(1).

## § 5612(a) General

No distilled spirits on which tax has been paid or determined shall be stored or allowed to remain on the bonded premises of any distilled spirits plant, under the penalty of forfeiture of all spirits so found.

## § 5612(b) Exceptions

Subsection (a) shall not apply in the case of—

**§ 5612(b)(1)** distilled spirits in the process of prompt removal from bonded premises on payment or determination of the tax; or

**§ 5612(b)(2)** distilled spirits returned to bonded premises in accordance with the provisions of section 5215.

## Connections

Cites: § 5215 Return of tax determined distilled spirits to bonded premises

Cited by: none

## Prior provisions

- A prior section 5612, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for using material or removing spirits without supervision, prior to the general revision of this chapter by Pub. L. 85–859. See section 5687 of this title.
- Provisions similar to those comprising subsec. (a) of this section were contained in prior section 5625, act Aug. 16, 1954, ch. 736, 68A Stat. 688, prior to the general revision of this chapter by Pub. L. 85–859.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1404
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 289