Disposition of funds recovered in legal proceedings or obtained from forfeitures.
Section 314
SEC. 314. Disposition of funds recovered in legal proceedings or obtained from forfeitures. — All judgments and moneys recovered and received for taxes, costs, forfeitures, fines, and penalties shall be paid to the Collector of Internal Revenue or his authorized deputies as the taxes themselves are required to be paid, and, except as specially provided, shall be accounted for and dealt with in the same was.