
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: 26USC7303]

 
                     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. 7303. Other property subject to forfeiture

    There may be seized and forfeited to the United States the 
following:

                       (1) Counterfeit stamps

        Every stamp involved in the offense described in section 7208 
    (relating to counterfeit, reused, cancelled, etc., stamps), and the 
    vellum, parchment, document, paper, package, or article upon which 
    such stamp was placed or impressed in connection with such offense.

                   (2) False stamping of packages

        Any container involved in the offense described in section 7271 
    (relating to disposal of stamped packages), and of the contents of 
    such container.

             (3) Fraudulent bonds, permits, and entries

        All property to which any false or fraudulent instrument 
    involved in the offense described in section 7207 relates.

(Aug. 16, 1954, ch. 736, 68A Stat. 868; Pub. L. 85-881, Sec. 1(c), Sept. 
2, 1958, 72 Stat. 1704; Pub. L. 93-490, Sec. 3(b)(5), Oct. 26, 1974, 88 
Stat. 1467; Pub. L. 94-455, title XIX, Sec. 1904(b)(8)(G), (9)(D), Oct. 
4, 1976, 90 Stat. 1816.)


                               Amendments

    1976--Par. (2). Pub. L. 94-455, Sec. 1904(b)(9)(D), redesignated 
par. (7) as (2). Former par. (2), which related to oleomargarine or 
filled cheese adjudged to contain deleterious ingredients, was repealed. 
See 1958 Amendment note below.
    Par. (3). Pub. L. 94-455, Sec. 1904(b)(9)(D), redesignated par. (8) 
as (3). Former par. (3), relating to offenses by manufacturers or 
importers of or wholesale dealers in oleomargarine or adulterated 
butter, was struck out.
    Par. (4). Pub. L. 94-455, Sec. 1904(b)(9)(D), struck out par. (4) 
which related to the purchase or receipt of adulterated butter.
    Par. (5). Pub. L. 94-455, Sec. 1904(b)(9)(D), struck out par. (5) 
which related to packages of oleomargarine found without required stamps 
or marks.
    Par. (6). Pub. L. 94-455, Sec. 1904(b)(8)(G), struck out par. (6) 
which related to white phosphorus matches.
    Pars. (7), (8). Pub. L. 94-455, Sec. 1904(b)(9)(D), redesignated 
pars. (7) and (8) as (2) and (3), respectively.
    1974--Par. (4). Pub. L. 93-490 substituted provisions relating to 
purchase or receipt of adulterated butter and payment of tax under 
section 4821 of this title for provisions relating to purchase or 
receipt of filled cheese or adulterated butter and payment of tax under 
section 4821 or 4841 of this title.
    Par. (5). Pub. L. 93-490 substituted provisions relating to packages 
of oleomargarine subject to tax under subchapter F of chapter 38 of this 
title for provisions relating to oleomargarine or filled cheese subject 
to tax under subchapter F of chapter 38 or part II of subchapter C of 
chapter 39 of this title.
    1958--Pub. L. 85-881 repealed par. (2) which related to 
oleomargarine or filled cheese adjudged to contain deleterious 
ingredients.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 1904(d) 
of Pub. L. 94-455, set out as a note under section 4041 of this title.


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-490 applicable to filled cheese 
manufactured, imported, or sold after Oct. 26, 1974, see section 3(c) of 
Pub. L. 93-490, set out as an Effective Date of Repeal note under 
sections 4831 to 4834 of this title.
