
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7301]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                        Subchapter C--Forfeitures
 
                 PART I--PROPERTY SUBJECT TO FORFEITURE
 
Sec. 7301. Property subject to tax


(a) Taxable articles

    Any property on which, or for or in respect whereof, any tax is 
imposed by this title which shall be found in the possession or custody 
or within the control of any person, for the purpose of being sold or 
removed by him in fraud of the internal revenue laws, or with design to 
avoid payment of such tax, or which is removed, deposited, or concealed, 
with intent to defraud the United States of such tax or any part 
thereof, may be seized, and shall be forfeited to the United States.

(b) Raw materials

    All property found in the possession of any person intending to 
manufacture the same into property of a kind subject to tax for the 
purpose of selling such taxable property in fraud of the internal 
revenue laws, or with design to evade the payment of such tax, may also 
be seized, and shall be forfeited to the United States.

(c) Equipment

    All property whatsoever, in the place or building, or any yard or 
enclosure, where the property described in subsection (a) or (b) is 
found, or which is intended to be used in the making of property 
described in subsection (a), with intent to defraud the United States of 
tax or any part thereof, on the property described in subsection (a) may 
also be seized, and shall be forfeited to the United States.

(d) Packages

    All property used as a container for, or which shall have contained, 
property described in subsection (a) or (b) may also be seized, and 
shall be forfeited to the United States.

(e) Conveyances

    Any property (including aircraft, vehicles, vessels, or draft 
animals) used to transport or for the deposit or concealment of property 
described in subsection (a) or (b), or any property used to transport or 
for the deposit or concealment of property which is intended to be used 
in the making or packaging of property described in subsection (a), may 
also be seized, and shall be forfeited to the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 867; Pub. L. 85-859, title II, 
Sec. 204(8), Sept. 2, 1958, 72 Stat. 1429.)


                               Amendments

    1958--Subsec. (e). Pub. L. 85-859 included property used to 
transport or for the deposit or concealment of property which is 
intended to be used in the making or packaging of property described in 
subsec. (a).


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under 
section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 7324 of this title; title 31 
section 9703.
