Internal Revenue Code · 26 U.S.C.
§ 7302. Property used in violation of internal revenue laws
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7302
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 173 words · about 1 min to read
- Cross-references
- cites 0; cited by 5 Code sections and 1 other regulation
It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property. A search warrant may issue as provided in chapter 205 of title 18 of the United States Code and the Federal Rules of Criminal Procedure for the seizure of such property. Nothing in this section shall in any manner limit or affect any criminal or forfeiture provision of the internal revenue laws, or of any other law. The seizure and forfeiture of any property under the provisions of this section and the disposition of such property subsequent to seizure and forfeiture, or the disposition of the proceeds from the sale of such property, shall be in accordance with existing laws or those hereafter in existence relating to seizures, forfeitures, and disposition of property or proceeds, for violation of the internal revenue laws.
(Aug. 16, 1954, ch. 736, 68A Stat. 867.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 5 Code sections
- § 5132(c) Prohibited purchases by dealers
- § 5686(b) Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- § 5763(d) Forfeitures
- § 7324 Special disposition of perishable goods
- § 7613(b)(3) Cross references
Cited in 1 regulation not issued under it
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter C Forfeitures
- Part I PROPERTY SUBJECT TO FORFEITURE
Nearby sections
- § 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
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
The Federal Rules of Criminal Procedure, referred to in text, are set out in the Appendix to Title 18, Crimes and Criminal Procedure.
Constitutionality
For information regarding the constitutionality of this section, see the Table of Laws Held Unconstitutional in Whole or in Part by the Supreme Court on the Constitution Annotated website, constitution.congress.gov.