26 U.S.C. § 7303
§ 7303. Other property subject to forfeiture
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed October 4, 1976 by the Tax Reform Act of 1976.
Every change, newest first (4)
- October 4, 1976Tax Reform Act of 1976
- October 26, 1974Public Law 93-490
- September 2, 1958Public Law 85-881
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
There may be seized and forfeited to the United States the following:
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.
Any container involved in the offense described in section 7271 (relating to disposal of stamped packages), and of the contents of such container.
All property to which any false or fraudulent instrument involved in the offense described in section 7207 relates.