Treasury Regulations (26 C.F.R.)
26 CFR § 301.7321-1
Seizure of property.
Official textecfr.govlast amended
Any property subject to forfeiture to the United States under any provision of the Code may be seized by the district director or assistant regional commissioner (alcohol, tobacco, and firearms). Upon seizure of property by the district director he shall notify the assistant regional commissioner (alcohol, tobacco, and firearms) for the region wherein the district is located who will take charge of the property and arrange for its disposal or retention under the provisions of law and regulations applicable thereto.
[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12794, June 29, 1972; T.D. ATF-33, 41 FR 44038, Oct. 6, 1976]
Source: view the official text
In this part (40 sections)
- 301.6902-1 · Burden of proof.
- 301.6903-1 · Notice of fiduciary relationship.
- 301.6905-1 · Discharge of executor from personal liability for…
- 301.7001-1 · License to collect foreign items.
- 301.7101-1 · Form of bond and security required.
- 301.7102-1 · Single bond in lieu of multiple bonds.
- 301.7121-1 · Closing agreements.
- 301.7122-0 · Table of contents.
- 301.7122-1 · Compromises.
- 301.7207-1 · Fraudulent returns, statements, or other documents.
- 301.7209-1 · Unauthorized use or sale of stamps.
- 301.7214-1 · Offenses by officers and employees of the United States.
- 301.7216-0 · Table of contents.
- 301.7216-1 · Penalty for disclosure or use of tax return information.
- 301.7216-2 · Permissible disclosures or uses without consent of the…
- 301.7216-3 · Disclosure or use permitted only with the taxpayer's…
- 301.7231-1 · Failure to obtain license for collection of foreign items.
- 301.7269-1 · Failure to produce records.
- 301.7272-1 · Penalty for failure to register.
- 301.7304-1 · Penalty for fraudulently claiming drawback.
- 301.7321-1 · Seizure of property.
- 301.7322-1 · Delivery of seized property to U.S. marshal.
- 301.7324-1 · Special disposition of perishable goods.
- 301.7325-1 · Personal property valued at $2,500 or less.
- 301.7326-1 · Disposal of forfeited or abandoned property in special…
- 301.7327-1 · Customs laws applicable.
- 301.7401-1 · Authorization.
- 301.7403-1 · Action to enforce lien or to subject property to payment…
- 301.7404-1 · Authority to bring civil action for estate taxes.
- 301.7406-1 · Disposition of judgments and moneys recovered.
- 301.7409-1 · Action to enjoin flagrant political expenditures of…
- 301.7422-1 · Special rules for certain excise taxes imposed by chapter…
- 301.7423-1 · Repayments to officers or employees.
- 301.7424-2 · Intervention.
- 301.7425-1 · Discharge of liens; scope and application; judicial…
- 301.7425-2 · Discharge of liens; nonjudicial sales.
- 301.7425-3 · Discharge of liens; special rules.
- 301.7425-4 · Discharge of liens; redemption by United States.
- 301.7426-1 · Civil actions by persons other than taxpayers.
- 301.7426-2 · Recovery of damages in certain cases.