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Internal Revenue Code · 26 U.S.C.

§ 7328. Cross references

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 7328

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
4 subsections · 92 words · about 1 min to read
(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 871, § 7329; renumbered § 7328, Pub. L. 94–455, title XIX, § 1904(b)(8)(H)(i), Oct. 4, 1976, 90 Stat. 1816.)

Amendment history

From the source credit and the official notes, newest first.

  1. Enacted by Pub. L. 94–455

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
  3. Subchapter C Forfeitures
  4. Part II PROVISIONS COMMON TO FORFEITURES

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Prior Provisions

A prior section 7328, act Aug. 16, 1954, ch. 736, 68A Stat. 871, provided for confiscation of white phosphorus matches exported or attempted to be exported, prior to repeal by Pub. L. 94–455, § 1904(b)(8)(H)(i).

A prior section 7329 was renumbered section 7328 of this title.