Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
48 lines
1.9 KiB
Markdown
48 lines
1.9 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7328"
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description: "Cross references"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "75"
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chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
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section: "7328"
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citation: "26 U.S.C. § 7328"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7328"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "8dd6b5c55e070b8c843a6ca0503063329a905096659a6dfc7c14d6a4b229fe3a"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "db14cbcfb0e68c5a71faed5c0d4f96af6cd952f93190487b339c88b59a063df0"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7328 - Cross references
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## Text
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(1) For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see 28 U. S. C. 2465.
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(2) For provisions relating to forfeitures generally in connection with alcohol taxes, see chapter 51.
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(3) For provisions relating to forfeitures generally in connection with tobacco taxes, see chapter 52.
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(4) For provisions relating to forfeitures generally in connection with taxes on certain firearms, see chapter 53.
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(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.)
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## Notes
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Editorial Notes
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Prior ProvisionsA prior section 7328, act Aug. 16, 1954, ch. 736, 68A Stat. 871, provided for confiscation of white phosphorus matches exported or attempted to be exported, prior to repeal by Pub. L. 94–455, § 1904(b)(8)(H)(i). A prior section 7329 was renumbered section 7328 of this title.
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