26 USC § 7321 - Authority to seize property subject to forfeiture

---
identifier: "/us/usc/t26/s7321"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7321 - Authority to seize property subject to forfeiture"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7321"
section_name: "Authority to seize property subject to forfeiture"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "C"
subchapter_name: "Forfeitures"
part_number: "II"
part_name: "PROVISIONS COMMON TO FORFEITURES"
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. 869; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 7321. Authority to seize property subject to forfeiture

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

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.