---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schJ"
level: "subchapter"
label: "Subchapter J"
heading: "Penalties, Seizures, and Forfeitures Relating to Liquors"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51-schJ"
sections_count: 36
---

# Subchapter J — Penalties, Seizures, and Forfeitures Relating to Liquors

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51 — Distilled Spirits, Wines, and Beer

## Contents

- [Part I — Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products](/usc/26/stE-ch51-schJ-ptI.md)
- [Part II — Penalty and Forfeiture Provisions Applicable to Wine and Wine Production](/usc/26/stE-ch51-schJ-ptII.md)
- [Part III — Penalty, Seizure, and Forfeiture Provisions Applicable to Beer and Brewing](/usc/26/stE-ch51-schJ-ptIII.md)
- [Part IV — Penalty, Seizure, and Forfeiture Provisions Common to Liquors](/usc/26/stE-ch51-schJ-ptIV.md)
- [Part V — Repealed](/usc/26/stE-ch51-schJ-ptV.md)