[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7321-1]

[Page 491]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                             Other Offenses
 
Sec. 301.7321-1  Seizure of property.

    Any property subject to forfeiture to the United States under any 
provision of the Code may be seized by the district director or 
assistant regional commissioner (alcohol, tobacco, and firearms). Upon 
seizure of property by the district director he shall notify the 
assistant regional commissioner (alcohol, tobacco, and firearms) for the 
region wherein the district is located who will take charge of the 
property and arrange for its disposal or retention under the provisions 
of law and regulations applicable thereto.

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12794, June 
29, 1972; T.D. ATF-33, 41 FR 44038, Oct. 6, 1976]