26 USC § 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law

---
identifier: "/us/usc/t26/s5613"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5613"
section_name: "Forfeiture of distilled spirits not closed, marked, or branded as required by law"
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. 21, 1958, 72 Stat. 1404; amended Pub. L. 98–369, div. A, title IV, § 454(c)(12)(A), (B), July 18, 1984, 98 Stat. 822.)"
---


# § 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law

**(a)** **Unmarked or unbranded casks or packages** All distilled spirits found in any cask or package required by this chapter or any regulation issued pursuant thereto to bear a mark, brand, or identification, which cask or package is not marked, branded, or identified in compliance with this chapter and regulations issued pursuant thereto, shall be forfeited to the United States.

**(b)** **Containers without closures** All distilled spirits found in any container which is required by this chapter to bear a closure or other device and which does not bear a closure or other device in compliance with this chapter shall be forfeited to the United States.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 21, 1958, 72 Stat. 1404; amended Pub. L. 98–369, div. A, title IV, § 454(c)(12)(A), (B), July 18, 1984, 98 Stat. 822.)

## Editorial Notes

### Prior Provisions

A prior section 5613, , , related to penalty for distilling during prohibited hours, prior to the general revision of this chapter by . See .

Provisions similar to those comprising this section were contained in prior sections 5639 and 5640, , , prior to the general revision of this chapter by .

### Amendments

1984—, substituted “closed” for “stamped” in section catchline.

Subsec. (b). , amended subsec. (b) generally, substituting provisions relating to forfeitures of containers without closures for provisions relating to forfeitures of unstamped containers.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

Amendment by  effective , see , set out as an Effective Date note under .