I.R.C. § 5609(a) General
In the case of seizure elsewhere than on premises qualified under this chapter of
any unregistered still, distilling or fermenting equipment or apparatus, or distilling
or fermenting material, for any offense involving forfeiture of the same, where it
shall be impracticable to remove the same to a place of safe storage from the place
where seized, the seizing officer is authorized to destroy the same. In the case
of seizure, other than on premises qualified under this chapter or in transit thereto
or therefrom, of any distilled spirits on which the tax has not been paid or determined,
for any offense involving forfeiture of the same, the seizing officer is authorized
to destroy the distilled spirits forthwith. Any destruction under this subsection
shall be in the presence of at least one credible witness. The seizing officer shall
make such report of said seizure and destruction and take such samples as the Secretary
I.R.C. § 5609(b) Claims
Within 1 year after destruction made pursuant to subsection
(a) the owner of, including any person having an interest in, the property so destroyed
may make application to the Secretary for reimbursement of the value of such property.
If the claimant establishes to the satisfaction of the Secretary that—
I.R.C. § 5609(b)(2)
any unlawful use of such property had been without his consent or knowledge, the
Secretary shall make an allowance to such claimant not exceeding the value of the
(Added by Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1403, and amended by Pub. L. 94-455, title XIX, 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
1976--Subsecs. (a), (b). Pub. L. 94-455 struck out “or his delegate” after “Secretary” wherever appearing.
A prior section 5609, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty in connection to return of materials used in the manufacture
of distilled spirits, prior to the general revision of this chapter by Pub. L. 85-859. See section 5605 of this title.
Provisions similar to those comprising this section were contained in prior section
5623, act Aug. 16, 1954, ch. 736, 68A Stat. 687, prior to the general revision of this chapter by Pub. L. 85-859.