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CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES›Subchapter C— Forfeitures›PART I— PROPERTY SUBJECT TO FORFEITURE

§ 7303. Other property subject to forfeiture

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

There may be seized and forfeited to the United States the following:

(1) Counterfeit stamps

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.

(2) False stamping of packages

Any container involved in the offense described in section 7271 (relating to disposal of stamped packages), and of the contents of such container.

(3) Fraudulent bonds, permits, and entries

All property to which any false or fraudulent instrument involved in the offense described in section 7207 relates.

(Aug. 16, 1954, ch. 736, 68A Stat. 868; Pub. L. 85–881, § 1(c), Sept. 2, 1958, 72 Stat. 1704; Pub. L. 93–490, § 3(b)(5), Oct. 26, 1974, 88 Stat. 1467; Pub. L. 94–455, title XIX, § 1904(b)(8)(G), (9)(D), Oct. 4, 1976, 90 Stat. 1816.)

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▸Contents — 26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

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