26 USC 5609 - Destruction of unregistered stills, distilling apparatus, equipment, and materials

U.S Code last checked for updates: Oct 18, 2024

§ 5609.

Destruction of unregistered stills, distilling apparatus, equipment, and materials

(a)

General

(b)

Claims

Within 1 year after destruction made pursuant to subsection (a) the owner of, including any person having an interest in, the property so destroyed may make application to the Secretary for reimbursement of the value of such property. If the claimant establishes to the satisfaction of the Secretary that—

(1)

such property had not been used in violation of law; or

(2)

any unlawful use of such property had been without his consent or knowledge,

the Secretary shall make an allowance to such claimant not exceeding the value of the property destroyed.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1403; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 5609