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2017 US Code
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
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26 U.S.C. § 7321 (2017) |
§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.) |
AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". |
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
section 7321 |
2017 |
January 12, 2018 |
No |
standard |
90 Stat. 1834 |
Public Law 94-455 |
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