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Title 26: Internal Revenue
CHAPTER I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
SUBCHAPTER F: PROCEDURE AND ADMINISTRATION
PART 403: DISPOSITION OF SEIZED PERSONAL PROPERTY
Subpart G: Disposal of Forfeited Coin-Operated Gaming Devices
403.65 - Authority for destruction.
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.
(Sec. 7326, 72 Stat. 1429, as amended (26 U.S.C. 7326))
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