Reg. § 301.7326-1 Disposal of forfeited or abandoned property in special cases.

26 CFR § 301.7326-1eCFR, current through 2026-07-14

(a) Coin-operated gaming devices For regulations relating to the disposal of coin-operated gaming devices, see (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 (Commerce in Firearms and Ammunition), and (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]