[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.82]

[Page 338]
 
            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 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))