26 USC § 5614 - Burden of proof in cases of seizure of spirits

---
identifier: "/us/usc/t26/s5614"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5614 - Burden of proof in cases of seizure of spirits"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5614"
section_name: "Burden of proof in cases of seizure of spirits"
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. 1405.)"
---


# § 5614. Burden of proof in cases of seizure of spirits

Whenever seizure is made of any distilled spirits found elsewhere than on the premises of a distilled spirits plant, or than in any warehouse authorized by law, or than in the store or place of business of a wholesale liquor dealer, or than in transit from any one of said places; or of any distilled spirits found in any one of the places aforesaid, or in transit therefrom, which have not been received into or sent out therefrom in conformity to law, or in regard to which any of the entries required by law, or regulations issued pursuant thereto, to be made in respect of such spirits, have not been made at the time or in the manner required, or in respect to which any owner or person having possession, control, or charge of said spirits, has omitted to do any act required to be done, or has done or committed any act prohibited in regard to said spirits, the burden of proof shall be upon the claimant of said spirits to show that no fraud has been committed, and that all the requirements of the law in relation to the payment of the tax have been complied with.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1405.)

## Editorial Notes

### Prior Provisions

A prior section 5614, , , related to penalty and forfeiture for removal of spirits during prohibited hours, prior to the general revision of this chapter by . See sections 5687 and 7301 of this title.

Provisions similar to those comprising this section were contained in prior section 5649, , , prior to the general revision of this chapter by .