Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7328
Cross references
Official textgovinfo.govlast amended
# (1)
For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see 28 U. S. C. 2465.
# (2)
For provisions relating to forfeitures generally in connection with alcohol taxes, see chapter 51.
# (3)
For provisions relating to forfeitures generally in connection with tobacco taxes, see chapter 52.
# (4)
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 · [§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 Repealed.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
- 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