26 USC § 7328 - Cross references

---
identifier: "/us/usc/t26/s7328"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7328 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7328"
section_name: "Cross references"
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. 871, § 7329; renumbered § 7328, Pub. L. 94–455, title XIX, § 1904(b)(8)(H)(i), Oct. 4, 1976, 90 Stat. 1816.)"
---


# § 7328. Cross references

**(1)** For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see 28 U. S. C. 2465.

**(2)** For provisions relating to forfeitures generally in connection with alcohol taxes, see chapter 51.

**(3)** For provisions relating to forfeitures generally in connection with tobacco taxes, see chapter 52.

**(4)** For provisions relating to forfeitures generally in connection with taxes on certain firearms, see chapter 53.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 871, § 7329; renumbered § 7328, Pub. L. 94–455, title XIX, § 1904(b)(8)(H)(i), Oct. 4, 1976, 90 Stat. 1816.)

## Editorial Notes

### Prior Provisions

A prior section 7328, , , provided for confiscation of white phosphorus matches exported or attempted to be exported, prior to repeal by .

A prior section 7329 was renumbered .