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

26 U.S.C. § 7303

Other property subject to forfeiture

Official textgovinfo.govlast amended

There may be seized and forfeited to the United States the following:

# (1)

Counterfeit stamps Every stamp involved in the offense described in section 7208 (relating to counterfeit, reused, cancelled, etc., stamps), and the vellum, parchment, document, paper, package, or article upon which such stamp was placed or impressed in connection with such offense.

# (2)

False stamping of packages Any container involved in the offense described in section 7271 (relating to disposal of stamped packages), and of the contents of such container.

# (3)

Fraudulent bonds, permits, and entries All property to which any false or fraudulent instrument involved in the offense described in section 7207 relates.

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Nearby sections (25 sections)
  1. 7266 · [§7266. Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88…
  2. 7267 · [§7267. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
  3. 7268 · Possession with intent to sell in fraud of law or to evade tax
  4. 7269 · Failure to produce records
  5. 7270 · Insurance policies
  6. 7271 · Penalties for offenses relating to stamps
  7. 7272 · Penalty for failure to register or reregister
  8. 7273 · Penalties for offenses relating to special taxes
  9. 7274 · [§7274. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i),…
  10. 7275 · Penalty for offenses relating to certain airline tickets and…
  11. 7301 · Property subject to tax
  12. 7302 · Property used in violation of internal revenue laws
  13. 7303 · Other property subject to forfeiture
  14. 7304 · Penalty for fraudulently claiming drawback
  15. 7321 · Authority to seize property subject to forfeiture
  16. 7322 · Delivery of seized personal property to United States marshal
  17. 7323 · Judicial action to enforce forfeiture
  18. 7324 · Special disposition of perishable goods
  19. 7325 · Personal property valued at $100,000 or less
  20. 7326 · [§7326. Repealed. Pub. L. 115–141, div. U, title IV,…
  21. 7327 · Customs laws applicable
  22. 7328 · Cross references
  23. 7341 · Penalty for sales to evade tax
  24. 7342 · Penalty for refusal to permit entry or examination
  25. 7343 · Definition of term "person"
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