[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: 26CFR301.7326-1]

[Page 492]
 
                       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. 301.7326-1  Disposal of forfeited or abandoned property in special 
cases.

    (a) Coin-operated gaming devices. For regulations relating to the 
disposal of coin-operated gaming devices, see Sec. 172.65 of this 
chapter (Disposition of Seized Personal Property).
    (b) Narcotics. For regulations relating to the disposal of forfeited 
narcotic drugs, see 21 CFR 302.56. For the disposal of forfeited 
marihuana, see 26 CFR (1939) 152.99 and 152.100 (Regulations under the 
Marihuana Tax Act of 1937, as amended).
    (c) Firearms. For regulations relating to the disposal of forfeited 
firearms or ammunition, see Sec. 178.166 of this chapter (Commerce in 
Firearms and Ammunition), and Sec. 179.182 of this chapter (Machine 
Guns, Destructive Devices, and Certain Other Firearms).

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12796, June 
29, 1972]