26 U.S.C. § 7301

Property subject to tax

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(a) Taxable articles

Any property on which, or for or in respect whereof, any tax is imposed by this title which shall be found in the possession or custody or within the control of any person, for the purpose of being sold or removed by him in fraud of the internal revenue laws, or with design to avoid payment of such tax, or which is removed, deposited, or concealed, with intent to defraud the United States of such tax or any part thereof, may be seized, and shall be forfeited to the United States.

(b) Raw materials

All property found in the possession of any person intending to manufacture the same into property of a kind subject to tax for the purpose of selling such taxable property in fraud of the internal revenue laws, or with design to evade the payment of such tax, may also be seized, and shall be forfeited to the United States.

All property whatsoever, in the place or building, or any yard or enclosure, where the property described in subsection (a) or (b) is found, or which is intended to be used in the making of property described in subsection (a), with intent to defraud the United States of tax or any part thereof, on the property described in subsection (a) may also be seized, and shall be forfeited to the United States.

(d) Packages

All property used as a container for, or which shall have contained, property described in subsection (a) or (b) may also be seized, and shall be forfeited to the United States.

(e) Conveyances

Any property (including aircraft, vehicles, vessels, or draft animals) used to transport or for the deposit or concealment of property described in subsection (a) or (b), or any property used to transport or for the deposit or concealment of property which is intended to be used in the making or packaging of property described in subsection (a), may also be seized, and shall be forfeited to the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 867; Pub. L. 85–859, title II, § 204(8), Sept. 2, 1958, 72 Stat. 1429.)Editorial NotesAmendments

1958—Subsec. (e). Pub. L. 85–859 included property used to transport or for the deposit or concealment of property which is intended to be used in the making or packaging of property described in subsec. (a).

Statutory Notes and Related SubsidiariesEffective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

Notes of Decisions

Cited in 60 cases, 1955–1992 · leading case: United States v. One 1978 Chevrolet Impala Vin 1l69u8s156817

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United States v. One 1978 Chevrolet Impala Vin 1l69u8s156817 (1980) ca5 “1962) (forfeiture of a tractor trailer and 300 sacks of sugar under 26 U.S.C.A. § 7301 ); United States v. Bryan, 265 F.”

May v. United States (1981) ohsd · cites it 3× “An analysis of the forfeiture provisions applicable to the present action, which are contained in 26 U.S.C. § 7301 et seq., reveals that they are extremely broad in scope, and do not contain even the limiting language found constitutionally inadequate in Sarkisian and…”

United States v. Currency Totalling $48,318.08, Philip A. Demassa, Intervenor-Appellant (1980) ca5 “” 31 U.S.C. § 1102 (a). The doctrine of relation back as announced in Stowell does not apply where the statute provides only for a possibility of subsequent forfeiture.”

United States v. One Hundred Forty-Nine Thousand Four Hundred Forty-Two & 43/100 Dollars ($149,442.43) in United States (1992) ca10 · cites it 3× “§ 881 (a)(4) and (a)(6) 1 and 26 U.S.C. §§ 7301 (a) and 7302. In this case, the United States sought forfeiture of the defendant currency and various vehicles which were seized during the execution of a search warrant of the claimants’ residence.”

United States v. ONE 1972 CADILLAC, COUPE DEVILLE, ETC. (1973) kyed · cites it 3× “Jurisdiction is alleged on 26 U.S.C. §§ 7301 , 7302, under the authorization of the Attorney General or his delegate pursuant to 26 U.”

United States v. Walter H. Bryan and Riverside Bank of Jacksonville, of One 1957 Ford Wrecker-Truck, Serial No. F80f7h13 (1959) ca5 · cites it 2× “The single question presented for our consideration is whether the United States made a sufficient showing the vehicle was being used at the time of its seizure so as to be subject to forfeiture under the provisions of section 7301(e) of the Internal Revenue Code of 1954, 26…”

United States v. United States Currency in the Amount of One Hundred Forty-Five Thousand, One Hundred Thirty-Nine Dollar (1992) nyed “§ 264 (trading on Indian lands); 26 U.S.C. § 7301 et seq. (taxes); 31 U.S.”

United States v. One 1956 Ford Tudor Sedan (Victoria) Motor No. M6nv-112513 (Steve Kaluk, Jr., Claimant) (1958) ca4 “This is a proceeding under §§ 7301 and 7302 of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 7301 , 7302 for the forfeiture of an automobile.”

United States v. One 1978 Cadillac Sedan De Ville, New York License Plate No. 533 JPY (1980) nysd “See 26 U.S.C. § 7301 et seq. In several decisions under 21 U.”

Lawrence Leroy Ramsey v. United States (1964) ca9 · cites it 2× “§ 781 ; but only taxable items under 26 U.S.C. § 7301 et seq. The vehicles were found contraband articles under 49 U.”

United States v. Philip R. Filing (1969) ca6 “While the criminal prosecution was pending the Government instituted an administrative forfeiture proceeding pursuant to 26 U.S.C. §§ 7301 and 7325. The property seized was listed and appraised, as required by § 7325, and notice was published for three weeks in a newspaper in…”

Hubert R. Grogan, and Ruby Alene Anderson, Surety v. United States (1959) ca5 “The United States, under the authority of 26 U.S.C.A. §§ 7301 , 7302, filed its libel of information seeking the forfeiture of the truck and its contents.”

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— 26 U.S.C. § 7301(a) — 1 case

United States v. One 1960 Ford 4-Door Galaxie Sedan (1962) tned

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