Property subject to tax
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 3% most-cited · cited by 71 decisions
71
Citing decisions
6+
Courts citing
Citations by decade
26
24
14
5
2
1950s1960s1970s1980s1990s
Courts citing this statute
Most recently cited by10
- 1992United States v. One Hundred Forty-Nine Thousand Four Hundred Forty-Two & 43/100 Dollars ($149,442.43) in United States Currency 10th Cir.
- 1992United States v. United States Currency in the Amount of One Hundred Forty-Five Thousand, One Hundred Thirty-Nine Dollars E.D.N.Y.
- 1981May v. United States S.D. Ohio
- 1980United States v. Currency Totalling $48,318.08 5th Cir.
- 1980United States v. One 1978 Chevrolet Impala Vin-1L69U8S156817 5th Cir.
- 1980United States v. Twenty-Eight "Mighty Payloader" Coin-Operated Gaming Devices 8th Cir.
- 1980United States v. One 1978 Cadillac Sedan De Ville, New York License Plate No. 533 JPY S.D.N.Y.
- 1978United States v. United States District Court 10th Cir.
- 1974Morgan v. Bureau of Alcohol, Tobacco, Firearms E.D. Tenn.
- 1974State v. Wittmann Mo. Ct. App.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
Any property on which, or for or in respect whereof, any tax is imposed by this title which shall be found in the possession or custody or within the control of any person, for the purpose of being sold or removed by him in fraud of the internal revenue laws, or with design to avoid payment of such tax, or which is removed, deposited, or concealed, with intent to defraud the United States of such tax or any part thereof, may be seized, and shall be forfeited to the United States. All property found in the possession of any person intending to manufacture the same into property of a kind subject to tax for the purpose of selling such taxable property in fraud of the internal revenue laws, or with design to evade the payment of such tax, may also be seized, and shall be forfeited to the United States. All property whatsoever, in the place or building, or any yard or enclosure, where the property described in subsection (a) or (b) is found, or which is intended to be used in the making of property described in subsection (a), with intent to defraud the United States of tax or any part thereof, on the property described in subsection (a) may also be seized, and shall be forfeited to the United States. All property used as a container for, or which shall have contained, property described in subsection (a) or (b) may also be seized, and shall be forfeited to the United States. Any property (including aircraft, vehicles, vessels, or draft animals) used to transport or for the deposit or concealment of property described in subsection (a) or (b), or any property used to transport or for the deposit or concealment of property which is intended to be used in the making or packaging of property described in subsection (a), may also be seized, and shall be forfeited to the United States. (Source: (Aug. 16, 1954, ch. 736, 68A Stat. 867; Pub. L. 85–859, title II, § 204(8), Sept. 2, 1958, 72 Stat. 1429.))