26 U.S.C. § 5612: Forfeiture of taxpaid distilled spirits remaining on bonded premises

(a) GeneralNo 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) ExceptionsSubsection (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.