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26 U.S.C. § 7303

Other property subject to forfeiture

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 7303, Other property subject to forfeiture, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464407
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Full text

There may be seized and forfeited to the United States the following: Every stamp involved in the offense described in section 7208 (relating to counterfeit, reused, cancelled, etc., stamps), and the vellum, parchment, document, paper, package, or article upon which such stamp was placed or impressed in connection with such offense. Any container involved in the offense described in section 7271 (relating to disposal of stamped packages), and of the contents of such container. All property to which any false or fraudulent instrument involved in the offense described in section 7207 relates.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 93-490(H.R. 6642)1974-10-26
    An Act to suspend the duties of certain bicycle parts and accessories until the close of December 31, 1976, and for other purposes.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally