§7321. Authority to seize property subject to forfeiture — Inbound Citations

Citations to 26 U.S.C. § 7321 as a whole

• 31 U.S.C. § 5111(d)(3)

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  (3) Coins exported, melted, or treated in violation of an order or license issued or regulation prescribed, and metal resulting from the melting or treatment, shall be forfeited to the United States Government. The powers of the Secretary and the remedies available to enforce forfeitures are those provided in part II of subchapter C of chapter 75 of the Internal Revenue Code of 1954¹ (26 U.S.C. 7321 et seq.).