[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: 27CFR20.28]

[Page 457]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 20_DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM--Table of 
Contents
 
                   Subpart C_Administrative Provisions
 
Sec. 20.28  Detention of containers.

    (a) Summary detention. An appropriate ATF officer may detain any 
container containing, or supposed to contain, spirits (including 
denatured spirits and articles), when the appropriate ATF officer 
believes those spirits, denatured spirits, or articles were produced, 
withdrawn, sold, transported, or used in violation of law or this part.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 his or her premises during detention.

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

                            Liability for Tax