26 USC § 5311 - Detention of containers

---
identifier: "/us/usc/t26/s5311"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5311 - Detention of containers"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5311"
section_name: "Detention of containers"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "E"
subchapter_name: "General Provisions Relating to Distilled Spirits"
part_number: "III"
part_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375.)"
---


# § 5311. Detention of containers

It shall be lawful for any internal revenue officer to detain any container, containing or supposed to contain, distilled spirits, wines, or beer, when he has reason to believe that the tax imposed by law on such distilled spirits, wines, or beer has not been paid or determined as required by law, or that such container is being removed in violation of law; and every such container may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than 72 hours without process of law or intervention of the officer to whom such detention is to be reported.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375.)

## Editorial Notes

### Prior Provisions

A prior section 5311, , , related to importation of alcohol for industrial purposes, prior to the general revision of this chapter by . See .

Provisions similar to those comprising this section were contained in prior section 5211, , , prior to the general revision of this chapter by .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , see , set out as a note under .