[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: 26CFR403.65]

[Page 780]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 403_DISPOSITION OF SEIZED PERSONAL PROPERTY--Table of Contents
 
      Subpart G_Disposal of Forfeited Coin-Operated Gaming Devices
 
Sec. 403.65  Authority for destruction.


    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.

(Sec. 7326, 72 Stat. 1429, as amended (26 U.S.C. 7326))