26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7321

Authority to seize property subject to forfeiture

Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 75
Statutory Text

26 U.S.C. § 7321 — Authority to seize property subject to forfeiture

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter C - Forfeitures PART II - PROVISIONS COMMON TO FORFEITURES Sec. 7321 - Authority to seize property subject to forfeiture From the U.S. Government Publishing Office, www.gpo.gov

§7321. Authority to seize property subject to forfeiture

Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 7321
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The statutory text of 26 U.S.C. § 7321 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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