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Treasury Regulations (26 C.F.R.)

26 CFR § 301.7326-1

Disposal of forfeited or abandoned property in special cases.

Official textecfr.govlast amended

# (a) Coin-operated gaming devices.

For regulations relating to the disposal of coin-operated gaming devices, see § 172.65 of this chapter (Disposition of Seized Personal Property).

# (b) Narcotics.

For regulations relating to the disposal of forfeited narcotic drugs, see 21 CFR 302.56. For the disposal of forfeited marihuana, see 26 CFR (1939) 152.99 and 152.100 (Regulations under the Marihuana Tax Act of 1937, as amended).

# (c) Firearms.

For regulations relating to the disposal of forfeited firearms or ammunition, see § 178.166 of this chapter (Commerce in Firearms and Ammunition), and § 179.182 of this chapter (Machine Guns, Destructive Devices, and Certain Other Firearms).

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12796, June 29, 1972]

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In this part (40 sections)
  1. 301.7101-1 · Form of bond and security required.
  2. 301.7102-1 · Single bond in lieu of multiple bonds.
  3. 301.7121-1 · Closing agreements.
  4. 301.7122-0 · Table of contents.
  5. 301.7122-1 · Compromises.
  6. 301.7207-1 · Fraudulent returns, statements, or other documents.
  7. 301.7209-1 · Unauthorized use or sale of stamps.
  8. 301.7214-1 · Offenses by officers and employees of the United States.
  9. 301.7216-0 · Table of contents.
  10. 301.7216-1 · Penalty for disclosure or use of tax return information.
  11. 301.7216-2 · Permissible disclosures or uses without consent of the…
  12. 301.7216-3 · Disclosure or use permitted only with the taxpayer's…
  13. 301.7231-1 · Failure to obtain license for collection of foreign items.
  14. 301.7269-1 · Failure to produce records.
  15. 301.7272-1 · Penalty for failure to register.
  16. 301.7304-1 · Penalty for fraudulently claiming drawback.
  17. 301.7321-1 · Seizure of property.
  18. 301.7322-1 · Delivery of seized property to U.S. marshal.
  19. 301.7324-1 · Special disposition of perishable goods.
  20. 301.7325-1 · Personal property valued at $2,500 or less.
  21. 301.7326-1 · Disposal of forfeited or abandoned property in special…
  22. 301.7327-1 · Customs laws applicable.
  23. 301.7401-1 · Authorization.
  24. 301.7403-1 · Action to enforce lien or to subject property to payment…
  25. 301.7404-1 · Authority to bring civil action for estate taxes.
  26. 301.7406-1 · Disposition of judgments and moneys recovered.
  27. 301.7409-1 · Action to enjoin flagrant political expenditures of…
  28. 301.7422-1 · Special rules for certain excise taxes imposed by chapter…
  29. 301.7423-1 · Repayments to officers or employees.
  30. 301.7424-2 · Intervention.
  31. 301.7425-1 · Discharge of liens; scope and application; judicial…
  32. 301.7425-2 · Discharge of liens; nonjudicial sales.
  33. 301.7425-3 · Discharge of liens; special rules.
  34. 301.7425-4 · Discharge of liens; redemption by United States.
  35. 301.7426-1 · Civil actions by persons other than taxpayers.
  36. 301.7426-2 · Recovery of damages in certain cases.
  37. 301.7429-1 · Review of jeopardy and termination assessment and jeopardy…
  38. 301.7429-2 · Review of jeopardy and termination assessment and jeopardy…
  39. 301.7429-3 · Review of jeopardy and termination assessment and jeopardy…
  40. 301.7430-0 · Table of contents.
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