[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR22.26]

[Page 562-563]
 
            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 TTB officer may detain any 
container containing, or supposed to contain, alcohol when the 
appropriate TTB officer believes the alcohol was withdrawn, sold, 
transported, or used in violation of law of this part. The appropriate 
TTB officer shall hold the container at a safe place until it is 
determined if the detained property is liable by law to forfeiture.

[[Page 563]]

    (b) Limitations. Summary detention may not exceed 72 hours without 
process of law or intervention of the appropriate TTB 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]

                            Liability for Tax