
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7302]

 
                     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. 7302. Property used in violation of internal revenue laws

    It shall be unlawful to have or possess any property intended for 
use in violating the provisions of the internal revenue laws, or 
regulations prescribed under such laws, or which has been so used, and 
no property rights shall exist in any such property. A search warrant 
may issue as provided in chapter 205 of title 18 of the United States 
Code and the Federal Rules of Criminal Procedure for the seizure of such 
property. Nothing in this section shall in any manner limit or affect 
any criminal or forfeiture provision of the internal revenue laws, or of 
any other law. The seizure and forfeiture of any property under the 
provisions of this section and the disposition of such property 
subsequent to seizure and forfeiture, or the disposition of the proceeds 
from the sale of such property, shall be in accordance with existing 
laws or those hereafter in existence relating to seizures, forfeitures, 
and disposition of property or proceeds, for violation of the internal 
revenue laws.

(Aug. 16, 1954, ch. 736, 68A Stat. 867.)

                       References in Text

    The Federal Rules of Criminal Procedure, referred to in text, are 
set out in the Appendix to Title 18, Crimes and Criminal Procedure.

                  Section Referred to in Other Sections

    This section is referred to in sections 5117, 5686, 5763, 7324, 7613 
of this title; title 31 section 9703.
