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26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Other Offenses

§ 301.7325-1 Personal property valued at $2,500 or less.

26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California

For regulations relating to the forfeiture of personal property valued at $2,500 or less, see part 172 of this chapter (Disposition of Seized Personal Property).

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▸Contents — 26 CFR Part 301 Procedure and Administration - complete

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