Title 26 — Internal Revenue CodeRelease 119-73not60
§7328 Cross References
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C— Forfeitures › Part II— PROVISIONS COMMON TO FORFEITURES › § 7328
Summary
Points to 28 U.S.C. 2465 for rules on certificates that protect officers after seizures, and to chapters 51–53 for forfeitures tied to alcohol, tobacco, and certain firearms taxes.
Full Legal Text
Title 26, §7328
Internal Revenue Code — Source: USLM XML via OLRC
(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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7328
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60