# 26 U.S.C. § 7302: Property used in violation of internal revenue laws

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7302>. Cite pinpoints as 26 U.S.C. § 7302(a)(1).

It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property. A search warrant may issue as provided in chapter 205 of title 18 of the United States Code and the Federal Rules of Criminal Procedure for the seizure of such property. Nothing in this section shall in any manner limit or affect any criminal or forfeiture provision of the internal revenue laws, or of any other law. The seizure and forfeiture of any property under the provisions of this section and the disposition of such property subsequent to seizure and forfeiture, or the disposition of the proceeds from the sale of such property, shall be in accordance with existing laws or those hereafter in existence relating to seizures, forfeitures, and disposition of property or proceeds, for violation of the internal revenue laws.

## Leading cases

- [United States v. United States Coin & Currency, 401 U.S. 715 (1971)](https://www.courtlistener.com/opinion/108303/united-states-v-united-states-coin-currency/)
- [Berkowitz v. United States, 340 F.2d 168 (1st Cir. 1965)](https://www.courtlistener.com/opinion/266494/samuel-berkowitz-v-united-states-of-america-libellant/)
- [United States v. General Motors Acceptance Corp., 239 F.2d 102 (5th Cir. 1956)](https://www.courtlistener.com/opinion/240854/united-states-v-general-motors-acceptance-corporation-of-one-1954/)

## Connections

Cites: none

Cited by: § 5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter; § 5763 Forfeitures; § 7324 Special disposition of perishable goods; § 7613 Cross references

Derived from: 1939 § 3116

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 867