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Other Offenses

§ 301.7321-1 Seizure of property.

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

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]

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▸Contents — 26 C.F.R. Part 301 — Procedure And Administration

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