# 26 U.S.C. § 7303: Other property subject to forfeiture

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7303>. Cite pinpoints as 26 U.S.C. § 7303(a)(1).

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

## § 7303(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.

## § 7303(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.

## § 7303(3) Fraudulent bonds, permits, and entries

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

## Connections

Cites: § 7207 Fraudulent returns, statements, or other documents; § 7208 Offenses relating to stamps; § 7271 Penalties for offenses relating to stamps

Cited by: none

Derived from: 1939 § 1823; 1939 § 2309; 1939 § 2358; 1939 § 2656(c); 1939 § 2657(a), (b); 1939 § 2657(c); 1939 § 2657(f); 1939 § 3323(b); 1939 § 3793(a)(2)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 868
- 1958-09-02: [Pub. L. 85-881](/26/act/85-881.md), 72 Stat. 1704
- 1974-10-26: [Pub. L. 93-490](/26/act/93-490.md), 88 Stat. 1467
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1816