26 U.S. Code Part II - PROVISIONS COMMON TO FORFEITURES

Sec. 7321. Authority to seize property subject to forfeiture. 7322. Delivery of seized personal property to United States marshal. 7323. Judicial action to enforce forfeiture. 7324. Special disposition of perishable goods. 7325. Personal property valued at $100,000 or less. 7326. Disposal of forfeited or abandoned property in special cases. 7327. Customs laws applicable. 7328. Cross references.
Amendments

1986—Pub. L. 99–514, title XV, § 1566(d),Oct. 22, 1986, 100 Stat. 2763, substituted “$100,000” for “$2,500” in item 7325.
1976—Pub. L. 94–455, title XIX, § 1904(b)(8)(H)(ii),Oct. 4, 1976, 90 Stat. 1816, struck out item 7328 “Confiscation of matches exported” and redesignated item 7329 as 7328.
1958—Pub. L. 85–859, title II, § 204(11),Sept. 2, 1958, 72 Stat. 1429, substituted “$2,500” for “$1,000” in item 7325.

 

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