26 USC § 5610 - Disposal of forfeited equipment and material for distilling

---
identifier: "/us/usc/t26/s5610"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5610 - Disposal of forfeited equipment and material for distilling"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5610"
section_name: "Disposal of forfeited equipment and material for distilling"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "J"
subchapter_name: "Penalties, Seizures, and Forfeitures Relating to Liquors"
part_number: "I"
part_name: "PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS"
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. 1404; amended Pub. L. 96–39, title VIII, § 807(a)(54), July 26, 1979, 93 Stat. 289.)"
---


# § 5610. Disposal of forfeited equipment and material for distilling

All boilers, stills, or other vessels, tools and implements, used in distilling or processing, and forfeited under any of the provisions of this chapter, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for fermentation or distillation, shall be sold at public auction or otherwise disposed of as the court in which forfeiture was recovered shall in its discretion direct.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1404; amended Pub. L. 96–39, title VIII, § 807(a)(54), July 26, 1979, 93 Stat. 289.)

## Editorial Notes

### Prior Provisions

A prior section 5610, , , related to penalty for using unregistered materials for producing spirits, prior to the general revision of this chapter by . See .

Provisions similar to those comprising this section were contained in prior section 5622, , , prior to the general revision of this chapter by .

### Amendments

1979— substituted “or processing” for “or rectifying”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

Amendment by  effective , see , set out as a note under .