(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.
Structure US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration
CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES
PART II— PROVISIONS COMMON TO FORFEITURES
§ 7321. Authority to seize property subject to forfeiture
§ 7322. Delivery of seized personal property to United States marshal
§ 7323. Judicial action to enforce forfeiture
§ 7324. Special disposition of perishable goods
§ 7325. Personal property valued at $100,000 or less