---
kind: "section"
citation: "26 U.S.C. § 5236"
title: "26"
title_heading: "Internal Revenue Code"
number: "5236"
heading: "Discontinuance of storage facilities and transfer of distilled spirits"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5236"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter C — Operation of Distilled Spirits Plants"
  - "Part II — Operations on Bonded Premises"
  - "Subpart C — Storage"
---

# §5236. Discontinuance of storage facilities and transfer of distilled spirits


When the Secretary finds any facilities for the storage of [distilled spirits](/usc/26/5002.md?p=a-8) on [bonded premises](/usc/26/5002.md?p=a-3) to be unsafe or unfit for use, or the [spirits](/usc/26/5002.md?p=a-8) contained therein subject to great loss or wastage he may require the discontinuance of the use of such facilities and require the [spirits](/usc/26/5002.md?p=a-8) contained therein to be transferred to such other storage facilities as he may designate. Such [transfer](/usc/26/5845.md?p=j) shall be made at such time and under such supervision as the Secretary may require and the expense of the [transfer](/usc/26/5845.md?p=j) shall be paid by the owner or the [warehouseman](/usc/26/5002.md?p=a-7) of the [distilled spirits](/usc/26/5002.md?p=a-8). Whenever the owner of such [distilled spirits](/usc/26/5002.md?p=a-8) or the [warehouseman](/usc/26/5002.md?p=a-7) fails to make such [transfer](/usc/26/5845.md?p=j) within the time prescribed, or to pay the just and proper expense of such [transfer](/usc/26/5845.md?p=j), as ascertained and determined by the Secretary, such [distilled spirits](/usc/26/5002.md?p=a-8) may be seized and sold by the Secretary in the same manner as goods are sold on distraint for taxes, and the proceeds of such sale shall be applied to the payment of the taxes due thereon and the cost and expenses of such sale and removal, and the balance paid over to the owner of such [distilled spirits](/usc/26/5002.md?p=a-8).


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1369; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Prior Provisions

Provisions similar to those comprising this section were contained in prior section 5252, act Aug. 16, 1954, ch. 736, 68A Stat. 649, prior to the general revision of this chapter by Pub. L. 85–859.

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.