FEDERAL · 18 U.S.C. · Chapter 203
Internal revenue violations
18 U.S.C. § 3045
Title18 — Crimes and Criminal Procedure
Chapter203 — ARREST AND COMMITMENT
This text of 18 U.S.C. § 3045 (Internal revenue violations) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
18 U.S.C. § 3045.
Text
Warrants of arrest for violations of internal revenue laws may be issued by United States magistrate judges 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.
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Related
George P. De Hardit v. United States
224 F.2d 673 (Fourth Circuit, 1955)
United States v. De Hardit
120 F. Supp. 110 (E.D. Virginia, 1954)
United States v. Pack
20 F.R.D. 209 (D. Delaware, 1957)
United States v. Souther
211 F. Supp. 848 (E.D. Tennessee, 1962)
United States v. Purgitt
176 F. Supp. 557 (District of Columbia, 1959)
In re Sturman
604 F. Supp. 278 (N.D. Ohio, 1984)
Source Credit
History
(June 25, 1948, ch. 645, 62 Stat. 816; Pub. L. 90–578, title III, §301(a)(2), Oct. 17, 1968, 82 Stat. 1115; Pub. L. 101–650, title III, §321, Dec. 1, 1990, 104 Stat. 5117.)
Editorial Notes
Historical and Revision Notes
Based 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.
Editorial Notes
Amendments
1968—Pub. L. 90–578 substituted "United States magistrates" for "United States commissioners".
Statutory Notes and Related Subsidiaries
Change of Name
"United States magistrate judges" substituted for "United States magistrates" in text 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 Amendment
Amendment 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.
Executive Documents
Abolition of Offices of Collector and Deputy Collector of Internal Revenue
Offices 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.
Based 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.
Editorial Notes
Amendments
1968—Pub. L. 90–578 substituted "United States magistrates" for "United States commissioners".
Statutory Notes and Related Subsidiaries
Change of Name
"United States magistrate judges" substituted for "United States magistrates" in text 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 Amendment
Amendment 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.
Executive Documents
Abolition of Offices of Collector and Deputy Collector of Internal Revenue
Offices 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.
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Bluebook (online)
18 U.S.C. § 3045, Counsel Stack Legal Research, https://law.counselstack.com/usc/18/3045.