US Codex
U.S.C.
Notes

§7321. Authority to seize property subject to forfeiture

26 U.S.C. § 7321

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

Notes, amendments, and revision 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

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.