GroundRules
26 CFR 403.65: Authority for destruction.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
- Subpart G—Disposal of Forfeited Coin-Operated Gaming Devices
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON