Authority to seize property subject to forfeiture
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Law
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USC 26
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Internal Revenue Code
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Procedure and Administration
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CRIMES, OTHER OFFENSES, AND FORFEITURES
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Forfeitures
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PROVISIONS COMMON TO FORFEITURES
- Authority to seize property subject to forfeiture
§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".
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