Possession or Transfer Of Non-Tax-Paid Distilled Spirits

• Category: Federal - Jury Instructions - 11th Circuit - Criminal
• State: Multi-State
• Control #: US-JURY-11THCIR-O105-CR
• Format: Word

Description

Pattern Jury Instructions from the 11th Circuit Federal Court of Appeals. For more information and to use the online Instruction builder please visit http://www.ca11.uscourts.gov/pattern-jury-instructions Possession or Transfer Of Non-Tax-Paid Distilled Spirits, or POND, refers to the possession or transfer of distilled spirits that have not been taxed by the government or any other relevant authority. This type of transaction typically occurs when a person or organization purchases or acquires distilled spirits from an untamed source, such as a private party, or from an establishment that does not have a license to sell taxed spirits. There are two types of POND: the possession of non-taxed distilled spirits and the transfer of non-taxed distilled spirits. Possession of non-taxed distilled spirits refers to the act of a person or organization possessing or storing untamed spirits in their own home or other private facility. Transfer of non-taxed distilled spirits refers to the act of a person or organization selling untamed spirits to another party. In both cases, the government or relevant authority must be notified of the transfer or possession of non-taxed distilled spirits. Depending on the jurisdiction, the buyer and seller of these spirits may be required to acquire a permit or license, or may be required to pay taxes on the transaction. Failure to follow the relevant legislation can result in hefty fines and other penalties.

Possession or Transfer Of Non-Tax-Paid Distilled Spirits, or POND, refers to the possession or transfer of distilled spirits that have not been taxed by the government or any other relevant authority. This type of transaction typically occurs when a person or organization purchases or acquires distilled spirits from an untamed source, such as a private party, or from an establishment that does not have a license to sell taxed spirits. There are two types of POND: the possession of non-taxed distilled spirits and the transfer of non-taxed distilled spirits. Possession of non-taxed distilled spirits refers to the act of a person or organization possessing or storing untamed spirits in their own home or other private facility. Transfer of non-taxed distilled spirits refers to the act of a person or organization selling untamed spirits to another party. In both cases, the government or relevant authority must be notified of the transfer or possession of non-taxed distilled spirits. Depending on the jurisdiction, the buyer and seller of these spirits may be required to acquire a permit or license, or may be required to pay taxes on the transaction. Failure to follow the relevant legislation can result in hefty fines and other penalties.