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18 U.S.C. § 3045 — Internal revenue violations

submitted 78 years ago by ch. 645 to r/title-18-CRIMES-AND-CRIMINAL-PROCEDURE · 68 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section addresses Internal revenue violations. It provides the rules stated in its subsections, including: Warrants of arrest for violations of internal revenue laws may be issued by United States magistrate judges upon the complaint of a United States attorney, assistant United States attorney, collector, or deputy....

Warrants of arrest for violations of internal revenue laws may be issued by United States magistrate judges upon the complaint of a United States attorney, assistant United States attorney, collector, or deputy collector of internal revenue or revenue agent, or private citizen; but no such warrant of arrest must be issued upon the complaint of a private citizen unless first approved in writing by a United States attorney.

the actual law source: uscode.house.gov ↗public domain

Warrants of arrest for violations of internal revenue laws may be issued by United States magistrate judges upon the complaint of a United States attorney, assistant United States attorney, collector, or deputy collector of internal revenue or revenue agent, or private citizen; but no such warrant of arrest shall be issued upon the complaint of a private citizen unless first approved in writing by a United States attorney.

Source credit: (June 25, 1948, ch. 645, 62 Stat. 816; Pub. L. 90–578, title III, § 301(a)(2), Oct. 17, 1968, 82 Stat. 1115; Pub. L. 101–650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117.)

history & why it existsrecord from the source credit
  • 1948Enacted · Act of June 25, 1948, ch. 645 · 62 Stat. 816
  • 1968Amended · Pub. L. 90-578 · 82 Stat. 1115
  • 1990Amended · Pub. L. 101-650 · 104 Stat. 5117

A history note hasn’t been published yet. The record shows enactment by ch. 645 on 1948-06-25.

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