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Title 26 — Internal Revenue CodeRelease 119-73not60

§7302 Property Used in Violation of Internal Revenue Laws

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C— Forfeitures › Part I— PROPERTY SUBJECT TO FORFEITURE › § 7302

Last updated Apr 5, 2026|Official source

Summary

Owning or having property that is meant to be used to break internal revenue (tax) laws, or that has already been used that way, is illegal. No one has legal property rights in such items. A search warrant to seize that property can be issued under chapter 205 of title 18 of the U.S. Code and the Federal Rules of Criminal Procedure. This does not limit other criminal or forfeiture laws, and how the property or sale proceeds are handled follows existing or future laws about seizures and forfeitures for tax-law violations.

Full Legal Text

Title 26, §7302

Internal Revenue Code — Source: USLM XML via OLRC

It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property. A search warrant may issue as provided in chapter 205 of title 18 of the United States Code and the Federal Rules of Criminal Procedure for the seizure of such property. Nothing in this section shall in any manner limit or affect any criminal or forfeiture provision of the internal revenue laws, or of any other law. The seizure and forfeiture of any property under the provisions of this section and the disposition of such property subsequent to seizure and forfeiture, or the disposition of the proceeds from the sale of such property, shall be in accordance with existing laws or those hereafter in existence relating to seizures, forfeitures, and disposition of property or proceeds, for violation of the internal revenue laws.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Federal Rules of Criminal Procedure, referred to in text, are set out in the Appendix to Title 18, Crimes and Criminal Procedure. ConstitutionalityFor information regarding the constitutionality of this section, see the Table of Laws Held Unconstitutional in Whole or in Part by the Supreme Court on the Constitution Annotated website, constitution.congress.gov.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7302

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60