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26 U.S.C. § 7321

Authority to seize property subject to forfeiture

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

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26 U.S.C. § 7321, Authority to seize property subject to forfeiture, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464410
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Full text

Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.

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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.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. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally