---
kind: "section"
citation: "28 U.S.C. § 2463"
title: "28"
title_heading: "Judiciary and Judicial Procedure"
number: "2463"
heading: "Property taken under revenue law not re­pleviable"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/28/2463"
units:
  - "Part VI — Particular Proceedings"
  - "Chapter 163 — Fines, Penalties and Forfeitures"
---

# §2463. Property taken under revenue law not re­pleviable


All [property](/usc/28/3002.md?p=12) taken or detained under any revenue law of the [United States](/usc/28/3002.md?p=15) shall not be repleviable, but shall be deemed to be in the custody of the law and subject only to the orders and decrees of the [courts](/usc/28/3002.md?p=2) of the [United States](/usc/28/3002.md?p=15) having jurisdiction thereof.


## Source credit

(June 25, 1948, ch. 646, 62 Stat. 974.)

## Notes

### Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., § 747 (R.S. § 934).

Changes were made in phraseology.