1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle F - Procedure and Administration
  4. Chapter 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
  5. Subchapter C - Forfeitures
  6. Part II - PROVISIONS COMMON TO FORFEITURES
  7. 26 USC § 7321
26 USC § 7321
Authority to seize property subject to forfeiture
through Public Law 119-27, except Public Law 119-21
USC

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

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Next
§ 7322 Delivery of seized personal property to United States marshal

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