26 USC Subtitle F, CHAPTER 75, Subchapter C, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURESSubchapter C-ForfeituresPART II-PROVISIONS COMMON TO FORFEITURES

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PART II-PROVISIONS COMMON TO FORFEITURES

Sec.

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Repealed.]

7327.

Customs laws applicable.

7328.

Cross references.

Editorial Notes

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(b)(50), Mar. 23, 2018, 132 Stat. 1205 , struck out item 7326 "Disposal of forfeited or abandoned property in special cases".

1986- Pub. L. 99–514, title XV, §1566(d), Oct. 22, 1986, 100 Stat. 2763 , substituted "$100,000" for "$2,500" in item 7325.

1976- Pub. L. 94–455, title XIX, §1904(b)(8)(H)(ii), Oct. 4, 1976, 90 Stat. 1816 , struck out item 7328 "Confiscation of matches exported" and redesignated item 7329 as 7328.

1958- Pub. L. 85–859, title II, §204(11), Sept. 2, 1958, 72 Stat. 1429 , substituted "$2,500" for "$1,000" in item 7325.