26 USC § 7302 - Property used in violation of internal revenue laws

---
identifier: "/us/usc/t26/s7302"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7302 - Property used in violation of internal revenue laws"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7302"
section_name: "Property used in violation of internal revenue laws"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "C"
subchapter_name: "Forfeitures"
part_number: "I"
part_name: "PROPERTY SUBJECT TO FORFEITURE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 867.)"
---


# § 7302. Property used in violation of internal revenue laws

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.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 867.)

## Editorial Notes

### References in Text

The Federal Rules of Criminal Procedure, referred to in text, are set out in the Appendix to Title 18, Crimes and Criminal Procedure.

### Constitutionality

For information regarding the constitutionality of this section, see the Table of Laws Held Unconstitutional in Whole or in Part by the Supreme Court on the Constitution Annotated website, constitution.congress.gov.