[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: 27CFR22.26]

[Page 506-507]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 22--DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents
 
                  Subpart C--Administrative Provisions
 
Sec. 22.26  Detention of containers.

    (a) Summary detention. An appropriate ATF officer may detain any 
container containing, or supposed to contain, alcohol when the 
appropriate ATF officer believes the alcohol was withdrawn, sold, 
transported, or used in violation of law of this part. The appropriate 
ATF officer shall hold the container at a safe place until it is 
determined if the detained property is liable by law to forfeiture.
    (b) Limitations. Summary detention may not exceed 72 hours without 
process of law or intervention of the appropriate ATF officer. The 
person possessing the container immediately before its detention may 
prepare a waiver of the 72 hours limitation to have the container kept 
on its premises during detention.

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

[T.D. ATF-199, 50 FR 9183, Mar. 6, 1985. Redesignated by T.D. ATF-443, 
66 FR 13015, Mar. 2, 2001]

[[Page 507]]

                            Liability for Tax