FEDERAL · 26 U.S.C. · Chapter Subchapter C—Forfeitures

Authority to seize property subject to forfeiture

26 U.S.C. § 7321
Title26Internal Revenue Code
ChapterSubchapter C—Forfeitures
PartII

This text of 26 U.S.C. § 7321 (Authority to seize property subject to forfeiture) 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
26 U.S.C. § 7321.

Text

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

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Source Credit

History

(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

Editorial Notes

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

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Bluebook (online)
26 U.S.C. § 7321, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7321.