
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: 26USC7323]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                        Subchapter C--Forfeitures
 
                PART II--PROVISIONS COMMON TO FORFEITURES
 
Sec. 7323. Judicial action to enforce forfeiture


(a) Nature and venue

    The proceedings to enforce such forfeitures shall be in the nature 
of a proceeding in rem in the United States District Court for the 
district where such seizure is made.

(b) Service of process when property has been returned under bond

    In case bond as provided in section 7324(3) shall have been executed 
and the property returned before seizure thereof by virtue of process in 
the proceedings in rem authorized in subsection (a) of this section, the 
marshal shall give notice of pendency of proceedings in court to the 
parties executing said bond, by personal service or publication, and in 
such manner and form as the court may direct, and the court shall 
thereupon have jurisdiction of said matter and parties in the same 
manner as if such property had been seized by virtue of the process 
aforesaid.

(c) Cost of seizure taxable

    The cost of seizure made before process issues shall be taxable by 
the court.

(Aug. 16, 1954, ch. 736, 68A Stat. 869.)

                  Section Referred to in Other Sections

    This section is referred to in section 7324 of this title.
