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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES · Subchapter C— Forfeitures · § 7323

§ 7323. Judicial action to enforce forfeiture

169 words·~1 min read·/usc/title-26/section-7323

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

(a)Nature and venue The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the United States District Court for the district where such seizure is made.
(b)Service of process when property has been returned under bond In case bond as provided in section 7324(3) shall have been executed and the property returned before seizure thereof by virtue of process in the proceedings in rem authorized in subsection
(a)of this section, the marshal shall give notice of pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid.
(c)Cost of seizure taxable The cost of seizure made before process issues shall be taxable by the court.
(Aug. 16, 1954, ch. 736, 68A Stat. 869.)
Connections1 cite this
2 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 869
Citation graph
cites case law
§ 7323
Judicial action to enforce forfeiture
C.F.R.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 869
Cites 2Cited by 1 across 1 source
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