Nonpartisan civic infrastructure
AllCiv·Legis1
·

26 U.S.C. § 7323

U.S. CodeFederal
Judicial action to enforce forfeiture
About This Law
/us/usc/t26/s7323
Title
26 — Internal Revenue Code
Chapter
STF/CH75
Release
119-84
Release Date
2026-04-17

Section Text

Highlight any text to annotate
(a) Nature and venueThe 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 bondIn 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 taxableThe cost of seizure made before process issues shall be taxable by the court. (Aug. 16, 1954, ch. 736, 68A Stat. 869.)

Take Action

Your position
Add a comment
to comment on this section.
Annotate the text
Highlight any passage on the Full Text tab to attach a note. Annotations appear on the Annotations tab.