Us Code § 7323 - Judicial action to enforce forfeiture
Full text of Us Code United States Code § 7323 — Judicial action to enforce forfeiture, with citation guidance and answers to common questions.
§ 7323. Judicial action to enforce forfeiture
(a) Nature and venue
The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the United States District Court for the district where such seizure is made.
(b) Service of process when property has been returned under bond
In case bond as provided in section 7324(3) shall have been executed and the property returned before seizure thereof by virtue of process in the proceedings in rem authorized in subsection (a) of this section, the marshal shall give notice of pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid.
(c) Cost of seizure taxable
The cost of seizure made before process issues shall be taxable by the court.
(Aug. 16, 1954, ch. 736, 68A Stat. 869.)
About This Section
26 U.S.C. § 7323 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
This section may be cited in legal writing as 26 U.S.C. § 7323. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.
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