Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.72.65 Sale of forfeited tobacco products and cigarette papers and tubes

All tobacco products and cigarette papers and tubes forfeited under the internal revenue laws shall be sold at a price which will include the tax due and payable on those forfeited articles. Written, timely notice shall be given by the Director or his delegate to the manufacturer of any such forfeited articles offered for sale.