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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Citation 26 U.S.C. § 7321 (2017)
Section Name §7321. Authority to seize property subject to forfeiture
Section Text

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

Source Credit

(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".

Publication Title United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within 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
Contains section 7321
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
Statutes at Large References 90 Stat. 1834
Public Law References Public Law 94-455
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