United States Code

Section 78, act Oct. 28, 1919, ch. 85, title III, § 8, 41 Stat. 320, related to the restrictions concerning the production, use, or sale of alcohol, was incorporated in section 3106(a) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26, Internal Revenue Code.

Section 79, act Oct. 28, 1919, ch. 85, title III, § 9, 41 Stat. 320, related to the exemption of industrial alcohol plants and bonded warehouses under this chapter from certain laws, was incorporated in section 3103 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 80, act Oct. 28, 1919, ch. 85, title III, § 10, 41 Stat. 320, related to the establishment of denaturing plants and the tax-free sale of denatured alcohol, was incorporated in sections 3102, 3109, and 3110 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 81, acts Oct. 28, 1919, ch. 85, title III, § 11, 41 Stat. 321; Aug. 27, 1935, ch. 740, § 18, 49 Stat. 876; June 26, 1936, ch. 830, title III, § 329(b), 49 Stat. 1957, related to the withdrawal of alcohol produced at any industrial alcohol plant tax-free for denaturing, for use by any scientific university, for scientific research by any laboratory, or for use in any hospital or sanitarium, was incorporated in sections 3108(a) and 3124(a) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 82, act Oct. 28, 1919, ch. 85, title III, § 12, 41 Stat. 321, provided that the penalties in this chapter shall be in addition to those penalties in chapter 2 of this title unless expressly stated otherwise.

Section 83, act Oct. 28, 1919, ch. 85, title III, § 13, 41 Stat. 321, authorized the commissioner to issue regulations respecting the establishment, bonding, and operation of industrial alcohol plants, denaturing plants, and bonded warehouses under this chapter, was incorporated in section 3105 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26, Internal Revenue Code.

Section 84, act Oct. 28, 1919, ch. 85, title III, § 14, 41 Stat. 321, related to a refund of tax on alcohol for loss, evaporation, shrinkage, or leakage, was incorporated in section 3113 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 85, act Oct. 28, 1919, ch. 85, title III, § 15, 41 Stat. 321, provided for punishment for the unlawful operation of industrial alcohol plants or denaturing plants, was incorporated in section 3115(a) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 86, act Oct. 28, 1919, ch. 85, title III, § 16, 41 Stat. 322, related to the collection of any tax on alcohol by assessment or by stamp, was incorporated in section 3112(a) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 87, act Oct. 28, 1919, ch. 85, title III, § 17, 41 Stat. 322, related to the release of seized property to the claimant or any intervening party at the discretion of the commissioner, was incorporated in section 3118 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 88, act Oct. 28, 1919, ch. 85, title III, § 18, 41 Stat. 322, related to the applicability of administrative provisions of the internal revenue laws, was incorporated in section 3122 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 89, act Oct. 28, 1919, ch. 85, title III, § 19, 41 Stat. 322, provided for the repeal of prior laws relating to alcohol.

Section 90, act June 26, 1936, ch. 830, title III, § 329(c), 49 Stat. 1957, related to the extension of industrial alcohol laws to Puerto Rico and Virgin Islands, was incorporated in section 3123 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26, Internal Revenue Code.

Section 90a, act June 26, 1936, ch. 830, title IV, § 414, 49 Stat. 1964, related the effect of act June 26, 1936, upon this chapter.

CHAPTER 4-PENALTIES

§§ 91, 92. Repealed. Aug. 27, 1935, ch. 740, title I, § 1, 49 Stat. 872

Section 91, acts Mar. 2, 1929, ch. 473, § 1, 45 Stat. 1446; Jan. 15, 1931, ch. 29, 46 Stat. 1036, set forth the maximum penalties that could be imposed in a criminal prosecution for the illegal manufacture, sale, transportation, importation, or exportation of intoxicating liquor, as defined in section 4 of this title.

Section 92, act Mar. 2, 1929, ch. 473, § 2, 45 Stat. 1446, provided that section 91 of this title did not operate to repeal or eliminate any minimum penalty provided by this title for the first or subsequent offense.

CHAPTER 5-PROHIBITION REORGANIZATION ACT OF 1930

§§ 101 to 108. Repealed. Aug. 27, 1935, ch. 740, title I, § 1, 49 Stat. 872

Section 101, act May 27, 1930, ch. 342, § 1, 46 Stat. 427, provided that this chapter may be cited as the "Prohibition Reorganization Act of 1930".

Section 102, act May 27, 1930, ch. 342, § 2, 46 Stat. 427, established a Bureau of Prohibition in the Department of Justice and authorized appointment of a Director and Assistant Director of Prohibition and designation of officers and employees.

Section 103, act May 27, 1930, ch. 342, § 3, 46 Stat. 428, related to the creation of an enforcement division in the Bureau of Prohibition in the Treasury Department.

Section 104, act May 27, 1930, ch. 342, § 4, 46 Stat. 428, related to the imposition of duties on the attorney general with respect to the enforcement of the prohibition laws.

Section 105, acts May 27, 1930, ch. 342, § 5, 46 Stat. 429; Mar. 31, 1933, ch. 18, § 4, 48 Stat. 24, authorized the Attorney General and the Secretary of the Treasury to jointly prescribe regulations relating to permits and prescriptions for liquor for medicinal purposes.

Section 106, act May 27, 1930, ch. 342, § 6, 46 Stat. 429, related to the filing of reports by the Attorney General with the Secretary of the Treasury with respect to civil liabilities for taxes and penalties and the filing of reports by the Secretary of the Treasury with the Attorney General with respect to revocation of permits.

Section 107, act May 27, 1930, ch. 342, § 7, 46 Stat. 429, related to the grant, renewal, and amendment of permits.

Section 108, act May 27, 1930, ch. 342, § 8, 46 Stat. 430, provided that the Bureau of Prohibition shall hereafter be known as the Bureau of Industrial Alcohol, and the Commissioner of Prohibition shall hereaf

§ 121. State statutes as operative on termination of transportation; original packages

All fermented, distilled, or other intoxicating liquors or liquids transported into any State or Territory or remaining therein for use, consumption, sale, or storage therein, shall upon arrival in such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such liquids or liquors had been produced in such State or Territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.

(Aug. 8, 1890, ch. 728, 26 Stat. 313.)

SHORT TITLE

Act Aug. 8, 1890, is popularly known as the "Wilson Act" or the "Original Packages Act".

§ 122. Shipments into States for possession or sale in violation of State law

The shipment or transportation, in any manner or by any means whatsoever, of any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind from one State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, into any other State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, or from any foreign country into any State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, which said spirituous, vinous, malted, fermented, or other intoxicating liquor is intended, by any person interested therein, to be received, possessed, sold, or in any manner used, either in the original package or otherwise, in violation of any law of such State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, is prohibited.

(Mar. 1, 1913, ch. 90, 37 Stat. 699; Aug. 27, 1935, ch. 740, § 202(b), 49 Stat. 877.)

AMENDMENTS

1935-Act Aug. 27, 1935, reenacted section without change.

SHORT TITLE

Act Mar. 1, 1913, is popularly known as the "WebbKenyon Act".

§ 123. Repealed. June 25, 1936, ch. 815, § 9, 49 Stat. 1930

Section, acts Mar. 3, 1917, ch. 162, § 5, 39 Stat. 1069; Mar. 4, 1917, ch. 192, 39 Stat. 1202; Feb. 24, 1919, ch.

18, § 1407, 40 Stat. 1151; Jan. 11, 1934, ch. 1, title I, § 12, 48 Stat. 316, prescribed punishment for violation of section 122 of this title.

CHAPTER 7—LIQUOR LAW REPEAL AND ENFORCEMENT ACT

§§ 151 to 167. Omitted

CODIFICATION

Section 151, act Aug. 27, 1935, ch. 740, § 2, 49 Stat. 872, defined the terms "person", "Commissioner”, “application", "permit", "bond", "regulation", and "articles", was incorporated in section 3124(a)(3)-(8) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26, Internal Revenue Code.

Section 152, act Aug. 27, 1935, ch. 740, § 3, 49 Stat. 872, authorized the Commissioner, his assistants, agents, and inspectors to investigate and report to the United States attorney violations of this chapter and chapter 3 of this title, was incorporated in section 3117(a) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 153, act Aug. 27, 1935, ch. 740, § 4, 49 Stat. 872, subjected violators of laws relating to denatured alcohol to laws relating to nondenatured alcohol, was incorporated in section 3111 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 154, act Aug. 27, 1935, ch. 740, § 5, 49 Stat. 873, related to revocation of manufacturer's permits for false descriptions of denatured alcohol, was incorporated in section 3114(c) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 155, act Aug. 27, 1935, ch. 740, § 6, 49 Stat. 873, required persons manufacturing or dealing in denatured alcohol to obtain a permit from the Commissioner, was incorporated in section 3114(a) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 156, act Aug. 27, 1935, ch. 740, § 7, 49 Stat. 874, provided for revocation of permits by the Commissioner where the terms of the permit have been violated or the provisions of this chapter and chapter 3 of this title have not been conformed to or other laws and regulations relating to intoxicating liquor have been violated, was incorporated in section 3114(b) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 157, act Aug. 27, 1935, ch. 740, § 8, 49 Stat. 874, related to search, seizure, and forfeiture of liquor or property to be used in violation of this chapter or chapter 3 of this title or the laws or regulations with respect to intoxicating liquor, was incorporated in section 3116 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 158, act Aug. 27, 1935, ch. 740, § 9, 49 Stat. 875, related to the rights, privileges, powers, and protection of the Commissioner and his assistants and employees, was incorporated in section 3121(a) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 159, act Aug. 27, 1935, ch. 740, § 10, 49 Stat. 875, related to the penalties prescribed for violation of

the provisions of this chapter, was incorporated in section 3115(b) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 160, act Aug. 27, 1935, ch. 740, § 11, 49 Stat. 875, related to privileges and immunities of witnesses, was incorporated in section 3119 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 161, act Aug. 27, 1935, ch. 740, § 12, 49 Stat. 875, related to the place of sale when delivery is made by a carrier for purposes of prosecution or revocation of any permit, was incorporated in section 3114(d) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 162, act Aug. 27, 1935, ch. 740, § 13, 49 Stat. 875, related to affidavits, information, and indictments for violation of this chapter, was incorporated in section 3120 of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 163, act Aug. 27, 1935, ch. 740, § 14, 49 Stat. 876, related to inspection of records, liquor, and property with respect to this chapter by the Commissioner, was incorporated in section 3121(c) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 164, act Aug. 27, 1935, ch. 740, § 2, 49 Stat. 872, authorized the Commissioner to designate assistants or agents to perform certain duties, was incorporated in section 3121(d) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 165, act Aug. 27, 1935, ch. 740, § 15, 49 Stat. 876, provided that a conviction under this chapter or chapter 3 of this title will bar a subsequent prosecution under another law relating to intoxicating liquors, was incorporated in section 3115(c) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 166, act Aug. 27, 1935, ch. 740, § 16, 49 Stat. 876, provided that no tax will be assessed or collected where distilled spirits are lost, stolen, or destroyed by fire or other casualty, was incorporated in section 3113(a) of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1954, see Table I preceding section 1 of Title 26.

Section 167, act Aug. 27, 1935, ch. 740, § 1, 49 Stat. 872, provided that this chapter may be cited as the "Liquor Law Repeal and Enforcement Act".

Federal Alcohol Administration and offices of members and Administrator thereof were abolished and their functions directed to be administered under direction and supervision of Secretary of Treasury through Bureau of Internal Revenue [now Internal Revenue Service] in Department of Treasury, by Reorg. Plan No. III of 1940, § 2, eff. June 30, 1940, 5 F.R. 2107, 54 Stat. 1232, set out in the Appendix to Title 5, Government Organization and Employees. See also, sections 8 and 9 of said plan for provisions relating to transfer of records, property, personnel, and funds. Section 2 of Reorg. Plan No. III of 1940 was repealed as executed by Pub. L. 97-258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1085, the first section of which enacted Title 31, Money and Finance. Department of the Treasury Order 221 of July 1, 1972, established the Bureau of Alcohol, Tobacco and Firearms and transferred to it the alcohol and functions of the Internal Revenue Service.

§ 202. General provisions

(a) Expenditures

Appropriations to carry out powers and duties of the Secretary of the Treasury under this chapter shall be available for expenditure, among other purposes, for personal services and rent in the District of Columbia and elsewhere, expenses for travel and subsistence, for law books, books of reference, magazines, periodicals, and newspapers, for contract stenographic reporting services, for subscriptions for library services, for purchase of samples for

analysis or use as evidence, and for holding conferences of State and Federal liquor control officials.

(b) Utilization of other governmental agencies

The Secretary of the Treasury may, with the consent of the department or agency affected, utilize the services of any department or other agency of the Government to the extent necessary to carry out his powers and duties under this chapter and authorize officers and employees thereof to act as his agents.

The provisions including penalties, of sections 49 and 50 of title 15, shall be applicable to the jurisdiction, powers, and duties of the Secretary of the Treasury under this chapter, and to any person (whether or not a corporation) subject to the provisions of laws administered by the Secretary of the Treasury under this chapter. (d) Reports to Secretary

The Secretary of the Treasury is authorized to require, in such manner and form as he shall prescribe, such reports as are necessary to carry out his powers and duties under this chapter.

(Aug. 29, 1935, ch. 814, § 2(e)-(i), 49 Stat. 977; 1940 Reorg. Plan No. III, § 2, eff. June 30, 1940, 5 F.R. 2108, 54 Stat. 1232; Aug. 7, 1946, ch. 770, § 1(46), 60 Stat. 870.)

CODIFICATION

As originally enacted this section contained four additional subsections lettered (a) to (d) which provided for the creation of a Federal Alcohol Administration as a division of the Treasury Department. By act June 26, 1936, ch. 830, title V, 49 Stat. 1964, however, those subdivisions were repealed and a new Administration created as an independent agency. The repealing act was to be effective when the new administrators authorized thereby were appointed. While the officers so authorized were never appointed and the repeal therefore never became effective, subsections (a) to (d) have been omitted, and original subsections (e) to (i) renumbered, in view of Reorg. Plan No. III of 1940, set out in the Appendix to Title 5, Government Organization and Employees, which abolished the Administration and transferred its functions to the Secretary of the Treasury to be administered through the Bureau of Internal Revenue [now Internal Revenue Service]. See, also, Transfer of Functions note set out under section 201 of this title.

AMENDMENTS

1946-Subsec. (e). Act Aug. 7, 1946, struck out subsec. (e), which related to reports to Congress by the Secretary of the Treasury with respect to the administration of the functions charged to the Secretary under this chapter.

§§ 202a, 202b. Repealed. Pub. L. 89-554, 8 8(a), Sept. 6, 1966, 80 Stat. 649

Section 202a, act June 26, 1936, ch. 830, title V, § 501, 49 Stat. 1964, established the Federal Alcohol Administration, and provided for appointment, duties, and pay of its employees.

Section 202b, act June 26, 1936, ch. 830, title V, § 502, 49 Stat. 1964, provided for appointment, pay, tenure, and powers of members of the Federal Alcohol Administration.

§ 202c. Omitted

CODIFICATION

Section, act June 26, 1936, ch. 830, title V, § 503, 49 Stat. 1965, which provided for repeal of former laws, was to have taken effect when a majority of the members authorized to be appointed took office under section 202b of this title. The members, however, were never appointed.

§ 203. Unlawful businesses without permit; application to State agency

In order effectively to regulate interstate and foreign commerce in distilled spirits, wine, and malt beverages, to enforce the twenty-first amendment, and to protect the revenue and enforce the postal laws with respect to distilled spirits, wine, and malt beverages:

(a) It shall be unlawful, except pursuant to a basic permit issued under this chapter by the Secretary of the Treasury—

(1) to engage in the business of importing into the United States distilled spirits, wine, or malt beverages; or

(2) for any person so engaged to sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spirits, wine, or malt beverages so imported.

(b) It shall be unlawful, except pursuant to a basic permit issued under this chapter by the Secretary of the Treasury

(1) to engage in the business of distilling distilled spirits, producing wine, rectifying or blending distilled spirits or wine, or bottling, or warehousing and bottling, distilled spirits;

(1) to engage in the business of purchasing for resale at wholesale distilled spirits, wine, or malt beverages; or

(2) for any person so engaged to receive or to sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spirits, wine, or malt beverages so purchased.

This subsection shall take effect July 1, 1936.

This section shall not apply to any agency of a State or political subdivision thereof or any officer or employee of any such agency, and no such agency or officer or employee shall be required to obtain a basic permit under this chapter.

(Aug. 29, 1935, ch. 814, § 3, 49 Stat. 978; Feb. 29, 1936, ch. 105, § 1, 49 Stat. 1152; 1940 Reorg. Plan No. III, § 2, eff. June 30, 1940, 5 F.R. 2108, 54 Stat. 1232.)

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United States Code, Volume 12