26 U.S.C. § 7328
Cross references
For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see 28 U. S. C. 2465.
For provisions relating to forfeitures generally in connection with alcohol taxes, see chapter 51.
For provisions relating to forfeitures generally in connection with tobacco taxes, see chapter 52.
For provisions relating to forfeitures generally in connection with taxes on certain firearms, see chapter 53.
Source: view the official text
Nearby sections (25 sections)
- 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- 7326 · Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar.…
- 7327 · Customs laws applicable
- 7328 · Cross references
- 7341 · Penalty for sales to evade tax
- 7342 · Penalty for refusal to permit entry or examination
- 7343 · Definition of term “person”
- 7344 · Extended application of penalties relating to officers of the…
- 7345 · Revocation or denial of passport in case of certain tax…
- 7401 · Authorization
- 7402 · Jurisdiction of district courts
- 7403 · Action to enforce lien or to subject property to payment of tax
- 7404 · Authority to bring civil action for estate taxes
- 7405 · Action for recovery of erroneous refunds
- 7406 · Disposition of judgments and moneys recovered
- 7407 · Action to enjoin tax return preparers