CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION (Parts 300–421) > PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY > SUBPART A—Scope of Regulations (§403.1 to §403.3) > 403.2—Personal property seized by the Bureau of Alcohol, Tobacco and Firearms.

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.)

Code of Federal Regulations

(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)))

Code of Federal Regulations

[T.D. 7433, 41 FR 39312, Sept. 15, 1976, as amended by T.D. 7525, 42 FR 64344, Dec. 23, 1977]