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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 7321: Authority to seize property subject to forfeiture

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES

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

Collected 2026-09-10T05:58:25Z. Source file · JSON

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