Title 28, Judiciary and Judicial ProcedureRelease 119-102
§2463 Property Taken Under Revenue Law Not Repleviable
Title 28 › PART VI — PARTICULAR PROCEEDINGS › CHAPTER 163 — FINES, PENALTIES AND FORFEITURES › § 2463
Summary
Property seized under U.S. revenue (tax) laws stays in government custody, and only federal courts with authority can order its release.
Full Legal Text
Title 28, §2463
Judiciary and Judicial Procedure, Source: USLM XML via OLRC
All property taken or detained under any revenue law of the United States shall not be repleviable, but shall be deemed to be in the custody of the law and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., § 747 (R.S. § 934). Changes were made in phraseology.
Reference
Citations & Metadata
Citation
28 U.S.C. § 2463
Title 28, Judiciary and Judicial Procedure
Last Updated
Aug 21, 2026
Release point: 119-102