Code of Federal Regulations Title 26. Internal Revenue § 403.2.Personal property seized by the Bureau of Alcohol, Tobacco and Firearms

Regulations in 27 CFR part 72 relate to personal property seized by officers of the Bureau of Alcohol, Tobacco and Firearms, as subject to forfeiture as being involved, used, or intended to be used, as the case may be, in any violation of chapters 51 (distilled spirits), 52 (tobacco) and 53 (firearms), of the I.R.C., as well as certain other federal laws. (Treasury Dept. Order No. 221 (June 6, 1972), 37 FR 11696; Treasury Dept. Order No. 221–3 (December 24, 1974), 40 FR 1084; Treasury Dept. Order No. 221–3 (Revision 2) (Jan. 14, 1977), 42 FR 3725.)

(Authority: Sec. 7325, 68A Stat. 870, as amended (26 U.S.C. 7325 (1), (4)); sec. 7326, 72 Stat. 1429, as amended (26 U.S.C. 7326 (a)))