[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.82]

[Page 320-321]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19--DISTILLED SPIRITS PLANTS--Table of Contents
 
         Subpart D--Administrative and Miscellaneous Provisions
 
Sec. 19.82  Detention of containers.

    Any ATF officer may detain any container containing, or supposed to 
contain, spirits when such officer has reason to believe that the tax 
imposed by law on such spirits has not been paid or determined as 
required by law or this

[[Page 321]]

part, or that such container is being removed in violation of law or 
this part. Every such container may be held by the ATF officer at a safe 
place until it shall be determined whether the property so detained is 
liable by law to be proceeded against for forfeiture. However, such 
summary detention shall not continue in any case longer than 72 hours 
without process of law or intervention of the regional director 
(compliance), unless the person in possession of the container 
immediately prior to its detention, in consideration of the container 
being kept on his premises during detention, executes a waiver of the 
72-hours limitation on detention of the container.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1375 (26 U.S.C. 5311))