1996 US Code
Title 18 - CRIMES AND CRIMINAL PROCEDURE
PART II - CRIMINAL PROCEDURE
CHAPTER 203 - ARREST AND COMMITMENT
Sec. 3045 - Internal revenue violations
View Metadata| Publication Title | United States Code, 1994 Edition, Supplement 2, Title 18 - CRIMES AND CRIMINAL PROCEDURE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 18 - CRIMES AND CRIMINAL PROCEDURE PART II - CRIMINAL PROCEDURE CHAPTER 203 - ARREST AND COMMITMENT Sec. 3045 - Internal revenue violations |
| Contains | section 3045 |
| Date | 1996 |
| Laws in Effect as of Date | January 6, 1997 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | June 25, 1948, ch. 645, 62 Stat. 816; Oct. 17, 1968, Pub. L. 90-578, title III, §301(a)(2), 82 Stat. 1115. |
| Statutes at Large References | 29 Stat. 184 31 Stat. 956 62 Stat. 816 66 Stat. 823 82 Stat. 1115 |
| Public Law References | Public Law 90-578, Public Law 101-650 |
§3045. Internal revenue violations
Warrants of arrest for violations of internal revenue laws may be issued by United States magistrates upon the complaint of a United States attorney, assistant United States attorney, collector, or deputy collector of internal revenue or revenue agent, or private citizen; but no such warrant of arrest shall be issued upon the complaint of a private citizen unless first approved in writing by a United States attorney.
(June 25, 1948, ch. 645, 62 Stat. 816; Oct. 17, 1968, Pub. L. 90–578, title III, §301(a)(2), 82 Stat. 1115.)
Historical and Revision NotesBased on title 18, U.S.C., 1940 ed., §594 (May 28, 1896, ch. 252, §19, 29 Stat. 184; Mar. 2, 1901, ch. 814, 31 Stat. 956).
Minor changes were made in phraseology.
References in TextThe internal revenue laws, referred to in text, are classified generally to Title 26, Internal Revenue Code.
Amendments1968—Pub. L. 90–578 substituted “United States magistrates” for “United States commissioners”.
Change of NameReference to United States magistrate or to magistrate deemed to refer to United States magistrate judge pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.
Effective Date of 1968 AmendmentAmendment by Pub. L. 90–578 effective Oct. 17, 1968, except when a later effective date is applicable, which is the earlier of date when implementation of amendment by appointment of magistrates [now United States magistrate judges] and assumption of office takes place or third anniversary of enactment of Pub. L. 90–578 on Oct. 17, 1968, see section 403 of Pub. L. 90–578, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.
Abolition of Offices of Collector and Deputy Collector of Internal RevenueOffices of Collector and Deputy Collector of Internal Revenue abolished by Reorg. Plan No. 1 of 1952, §1, eff. Mar. 14, 1952, 17 F.R. 2243, 66 Stat. 823, set out in the Appendix to Title 5, Government Organization and Employees, and the offices of “district commissioner of internal revenue”, and so many other offices, with titles to be determined by Secretary of the Treasury, were established by section 2(a) of the Plan.
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
