26 U.S.C. § 7321 : Internal Revenue Code — Procedure And Administration — Crimes, Other Offenses, And Forfeitures — Forfeitures — Provisions Common To Forfeitures — Authority To Seize Property Subject To Forfeiture

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.)


Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.