[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR72.27]

[Page 1126]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 72--DISPOSITION OF SEIZED PERSONAL PROPERTY--Table of Contents
 
                   Subpart C--Seizures and Forfeitures
 
Sec. 72.27  Summary destruction of explosives subject to forfeiture.

    (a) Notwithstanding the provisions of Sec. 55.166 of this Title, in 
the case of the seizure of any explosive materials for any offense for 
which the materials would be subject to forfeiture in which it would be 
impracticable or unsafe to remove the materials to a place of storage or 
would be unsafe to store them, the seizing officer may destroy the 
explosive materials forthwith. Any destruction under this paragraph 
shall be in the presence of at least 1 credible witness.
    (b) Within 60 days after any destruction made pursuant to paragraph 
(a) of this section, the owner of the property and any other persons 
having an interest in the property so destroyed may make application to 
the Director for reimbursement of the value of the property in 
accordance with the instructions contained in ATF Publication 1850.1 (9-
93), Information to Claimants. ATF P 1850.1 is available at no cost upon 
request from the ATF Distribution Center, P.O. Box 5950, Springfield, 
Virginia 22150-5950. The Director shall make an allowance to the 
claimant not exceeding the value of the property destroyed, if the 
claimant establishes to the satisfaction of the Director that--
    (1) The property has not been used or involved in a violation of 
law; or
    (2) Any unlawful involvement or use of the property was without the 
claimant's knowledge, consent, or willful blindness.

[T.D. ATF-363, 60 FR 17449, Apr. 6, 1995]