§7321. Authority to seize property subject to forfeiture — Inbound Citations

26 U.S.C. § 7321

Code of Federal Regulations Citations

Cited by 1 regulation in the Code of Federal Regulations.

26 C.F.R. § 403.25 — Personal property subject to seizure.

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Personal property may be seized by the Commissioner of Internal Revenue or his delegate for forfeiture to the United States when involved, used, or intended to be used, in violation of the internal revenue laws, other than chapters 51 (distilled spirits), 52 (tobacco) and 53 (firearms) of the I.R.C. (Sec. 7321, 68A Stat. 869; 26 U.S.C. 7321.)

Cited by 1 provision in release 119-102.

31 U.S.C. § 5111(d)(3)

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(3) Coins exported, melted, or treated in violation of an order or license issued or regulation prescribed, and metal resulting from the melting or treatment, shall be forfeited to the United States Government. The powers of the Secretary and the remedies available to enforce forfeitures are those provided in part II of subchapter C of chapter 75 of the Internal Revenue Code of 1954¹ (26 U.S.C. 7321 et seq.).