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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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