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26 USC 7321

US - USC Title 26: Internal Revenue Code

26 USC 7321

§ 7321 - Authority to seize property subject to forfeiture

CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C— Forfeitures

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

Notes

Editorial Notes

Amendments

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