### Question
Can you define what vessel means?


### Answer
**Vessel** is defined as the following in *26 U.S.C. § 5688*:

> every description of watercraft used, or capable of being used, as a means of transportation in water or in water and 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**

