[USC02] 26 USC 7321: Authority to seize property subject to forfeiture
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26 USC 7321: Authority to seize property subject to forfeiture Text contains those laws in effect on October 19, 2020
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURESSubchapter C-ForfeituresPART II-PROVISIONS COMMON TO FORFEITURES

§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".