26 U.S.C. § 7302
Section 7302 · Property used in violation of internal revenue laws
Amended 1 time on record
Applied in 154 court decisions — leading case Calero-Toledo v. Pearson Yacht Leasing Co. (1974)
Most recently applied in United States v. Yung (November 1996)
Cases citing this section usually also cite 26 U.S.C. § 4411 · 26 U.S.C. § 4401 · 19 U.S.C. § 1618
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
References in Text
The internal revenue laws, referred to in text, are classified generally to this title.
The Federal Rules of Criminal Procedure, referred to in text, are set out in the Appendix to Title 18, Crimes and Criminal Procedure.
Cross References
Disposition of proceeds of perishable goods, see section 7324 of this title.
Effective date of this chapter, see section 7851 of this title.
Forfeiture of property for violation of chapter 52 of this title in accordance with this section, see section 5763 of this title.
Judicial action to enforce forfeiture, see section 7323 of this title.
Jurisdiction of district court of the United States of proceeding for recovery of forfeiture, see section 1355 of Title 28, Judiciary and Judicial Procedure.
Provisions common to forfeitures, see section 7321 et seq. of this title.
Remission or mitigation of forfeiture, see section 7327 of this title.
Section 3041 of Title 18 made applicable to enforcement of this section, see section 5314 of this title.