# 26 U.S.C. § 7321: Authority to seize property subject to forfeiture

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7321>. Cite pinpoints as 26 U.S.C. § 7321(a)(1).

Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.

## Regulations

- [Treas. Reg. § 301.7321-1](/26/reg/301.7321-1.md): Seizure of property. (interprets § 7321)

Derived from: 1939 § 3720(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 869
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834