Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 18 - CRIMES AND CRIMINAL PROCEDURE · CHAPTER 203— ARREST AND COMMITMENT · § 3045

§ 3045. Internal revenue violations

363 words·~2 min read·/usc/title-18/section-3045

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Warrants of arrest for violations of internal revenue laws may be issued by United States magistrate judges upon the complaint of a United States attorney, assistant United States attorney, collector, or deputy collector of internal revenue or revenue agent, or private citizen; but no such warrant of arrest shall be issued upon the complaint of a private citizen unless first approved in writing by a United States attorney.
(June 25, 1948, ch. 645, 62 Stat. 816; Pub. L. 90–578, title III, § 301(a)(2), Oct. 17, 1968, 82 Stat. 1115; Pub. L. 101–650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117.)
Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., § 594 (May 28, 1896, ch. 252, § 19, 29 Stat. 184; Mar. 2, 1901, ch. 814, 31 Stat. 956).
Minor changes were made in phraseology.
Connectionstraces to 1
Traces to 1 document
14 references not yet in our index
  • June 25, 1948, ch. 645
  • 62 Stat. 816
  • Pub. L. 90–578, title III, § 301(a)(2)
  • 82 Stat. 1115
  • Pub. L. 101–650, title III, § 321
  • 104 Stat. 5117
  • May 28, 1896, ch. 252, § 19
  • 29 Stat. 184
  • Mar. 2, 1901, ch. 814
  • 31 Stat. 956
  • Pub. L. 90–578
  • section 321 of Pub. L. 101–650
  • section 403 of Pub. L. 90–578
  • 66 Stat. 823
Citation graph
cites case law
§ 3045
Internal revenue violations
ActJune 25, 1948, ch. 645
Stat.62 Stat. 816
Pub. L.Pub. L. 90–578, title III, § 301(a)(2)
Stat.82 Stat. 1115
Pub. L.Pub. L. 101–650, title III, § 321
Cites 15 · showing 6Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.