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18 USC 3045 - Internal revenue violations

Legal Research Home > US Code > Crimes and Criminal Procedure > 18 USC 3045 - Internal revenue violations

Sec. 3045. Internal revenue violations

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.

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Last modified: July 21, 2011