26 CFR 403.25

§ 403.25 Personal property subject to seizure.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 403.25, § 403.25 Personal property subject to seizure, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114805
Permanent ID: ys:prov:114805@1
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Full text

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.)

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.