United States Code · Section

§ 2463 — Property Taken Under Revenue Law Not Re­pleviable

28 U.S.C. § 2463

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All property taken or detained under any revenue law of the United States shall not be repleviable, but shall be deemed to be in the custody of the law and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof.
28 U.S.C. § 2462 28 U.S.C. § 2464

Implementing Regulations