Internal Revenue Code · 26 U.S.C.
§ 7321. Authority to seize property subject to forfeiture
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. § 7321
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 42 words · about 1 min to read
- Regulations
- 1 issued under this section
Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7321
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter C Forfeitures
- Part II PROVISIONS COMMON TO FORFEITURES
Nearby sections
- § 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
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.