### Question
How does Penalties, Seizures, and Forfeitures Relating to Liquors define vehicle?


### Answer
Under *26 U.S.C. § 5688*, **vehicle** is defined as:

> every animal and description of carriage or other contrivance used, or capable of being used, as a means of transportation on land or through the air.

#### Citation:
  - *26 U.S.C. § 5688*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter J-Penalties, Seizures, and Forfeitures Relating to Liquors > PART IV-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS**

