{"data":{"id":"us/26-cfr-301.7322-1","jurisdiction":"us","citation":"26 CFR 301.7322-1","heading":"-1 Delivery of seized property to U.S. marshal.","body":"Any forfeitable property which may be seized under the provisions of the Code may, at the option of the assistant regional commissioner (alcohol, tobacco, and firearms) be delivered to the U.S. marshal of the judicial district wherein the property was seized, and remain in the care and custody and under the control of such marshal, pending the disposal thereof as provided by law.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Other Offenses"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"eb88a76ab4294099f138a65e6ed412cf99903ec5a5af50f0d967d62036d57e41","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7321-1","next":"us/26-cfr-301.7324-1"},"notice":"GroundRules: Original legal text. Not legal advice."}