26 CFR § 403.65 Disposition of Seized Personal Property

§ 403.65 Authority for destruction.

Current through Oct 2, 2026 · Read all of Part 403

The Commissioner or his delegate is authorized to order the destruction of any coin-operated gaming device as defined in I.R.C. section 4462 upon which a tax is imposed by I.R.C. section 4461, after the expiration of three months from the date of consummation of administrative forfeiture under any provision of I.R.C.

← § 403.62 Sale on sealed, competitive bids.