26 USC 6807 – Stamping, marking, and branding seized goods
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If any article of manufacture or produce requiring brands, stamps, or marks of whatever kind to be placed thereon, is sold upon levy, forfeiture (except as provided in section 5688 with respect to distilled spirits), or other process provided by law, the same not having been branded, stamped, or marked, as required by law, the officer selling the same shall, upon sale thereof, fix or cause to be affixed the brands, stamps, or marks so required.
Terms Used In 26 USC 6807
- levy: includes the power of distraint and seizure by any means. See 26 USC 7701
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1