Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 7302

Property used in violation of internal revenue laws

Official textgovinfo.govlast amended

It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property. A search warrant may issue as provided in chapter 205 of title 18 of the United States Code and the Federal Rules of Criminal Procedure for the seizure of such property. Nothing in this section shall in any manner limit or affect any criminal or forfeiture provision of the internal revenue laws, or of any other law. The seizure and forfeiture of any property under the provisions of this section and the disposition of such property subsequent to seizure and forfeiture, or the disposition of the proceeds from the sale of such property, shall be in accordance with existing laws or those hereafter in existence relating to seizures, forfeitures, and disposition of property or proceeds, for violation of the internal revenue laws.

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Nearby sections (25 sections)
  1. 7265 · [§7265. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i),…
  2. 7266 · [§7266. Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88…
  3. 7267 · [§7267. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
  4. 7268 · Possession with intent to sell in fraud of law or to evade tax
  5. 7269 · Failure to produce records
  6. 7270 · Insurance policies
  7. 7271 · Penalties for offenses relating to stamps
  8. 7272 · Penalty for failure to register or reregister
  9. 7273 · Penalties for offenses relating to special taxes
  10. 7274 · [§7274. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
  11. 7275 · Penalty for offenses relating to certain airline tickets and…
  12. 7301 · Property subject to tax
  13. 7302 · Property used in violation of internal revenue laws
  14. 7303 · Other property subject to forfeiture
  15. 7304 · Penalty for fraudulently claiming drawback
  16. 7321 · Authority to seize property subject to forfeiture
  17. 7322 · Delivery of seized personal property to United States marshal
  18. 7323 · Judicial action to enforce forfeiture
  19. 7324 · Special disposition of perishable goods
  20. 7325 · Personal property valued at $100,000 or less
  21. 7326 · [§7326. Repealed. Pub. L. 115–141, div. U, title IV,…
  22. 7327 · Customs laws applicable
  23. 7328 · Cross references
  24. 7341 · Penalty for sales to evade tax
  25. 7342 · Penalty for refusal to permit entry or examination
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