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26 U.S.C. § 7328

U.S. CodeFederal
Cross references
About This Law
/us/usc/t26/s7328
Title
26 — Internal Revenue Code
Chapter
STF/CH75
Release
119-84
Release Date
2026-04-17

Section Text

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(1) For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see 28 U. S. C. 2465. (2) For provisions relating to forfeitures generally in connection with alcohol taxes, see chapter 51. (3) For provisions relating to forfeitures generally in connection with tobacco taxes, see chapter 52. (4) For provisions relating to forfeitures generally in connection with taxes on certain firearms, see chapter 53. (Aug. 16, 1954, ch. 736, 68A Stat. 871, § 7329; renumbered § 7328, Pub. L. 94–455, title XIX, § 1904(b)(8)(H)(i), Oct. 4, 1976, 90 Stat. 1816.) Editorial Notes Prior ProvisionsA prior section 7328, act Aug. 16, 1954, ch. 736, 68A Stat. 871, provided for confiscation of white phosphorus matches exported or attempted to be exported, prior to repeal by Pub. L. 94–455, § 1904(b)(8)(H)(i). A prior section 7329 was renumbered section 7328 of this title.

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