{"data":{"id":"us/26-cfr-403.65","jurisdiction":"us","citation":"26 CFR 403.65","heading":"Authority for destruction.","body":"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.","path":["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"],"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":"cf172a35e85132b2cd03698f0ed7f72a22a402bbc43eff3e5d51c65c93e0f097","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-403.62","next":"us/26-cfr-404.6048-1"},"notice":"GroundRules: Original legal text. Not legal advice."}