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26 USC § 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises 

---
identifier: "/us/usc/t26/s5612"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5612"
section_name: "Forfeiture of taxpaid distilled spirits remaining on bonded premises"
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)(55), July 26, 1979, 93 Stat. 289.)"
---

# § 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises

**(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.

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

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

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

---

**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)(55), July 26, 1979, 93 Stat. 289.)

## Editorial Notes

### Prior Provisions

A prior section 5612, , , related to penalty for using material or removing spirits without supervision, prior to the general revision of this chapter by . See .

Provisions similar to those comprising subsec. (a) of this section were contained in prior section 5625, , , prior to the general revision of this chapter by .

### Amendments

1979—Subsec. (b).  redesignated subpars. (2) and (3) as (1) and (2), respectively, and struck out former subpars. (1) and (4) which excepted distilled spirits which were bottled in bond under  and which were returned to bonded premises for rebottling, relabeling, or restamping in accordance with subsec. (d) of section 5233, and excepted such spirits, held on bonded premises, on which the tax had become payable by operation of law, but on which the tax had not been paid.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

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

### Suspension of Subsection (a) During 1980

, , , set out as a note under , provided that subsec. (a) of this section was not to apply during 1980.