---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch75/schC/ptII"
level: "part"
label: "Part II"
heading: "Provisions Common to Forfeitures"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch75-schC-ptII"
sections_count: 8
---

# Part II — Provisions Common to Forfeitures

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 75 — Crimes, Other Offenses, and Forfeitures › Subchapter C — Forfeitures

## Sections

- [§7321. Authority to seize property subject to forfeiture](/usc/26/7321.md)
- [§7322. Delivery of seized personal property to United States marshal](/usc/26/7322.md)
- [§7323. Judicial action to enforce forfeiture](/usc/26/7323.md)
- [§7324. Special disposition of perishable goods](/usc/26/7324.md)
- [§7325. Personal property valued at $100,000 or less](/usc/26/7325.md)
- [§7326. Repealed.](/usc/26/7326.md)
- [§7327. Customs laws applicable](/usc/26/7327.md)
- [§7328. Cross references](/usc/26/7328.md)