Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7321

Source: decipher.legal/usc/26/7321 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)