[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR72.65]

[Page 1197]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 72_DISPOSITION OF SEIZED PERSONAL PROPERTY--Table of Contents
 
    Subpart F_Administrative Sale or Disposition of Personal Property
 
Sec. 72.65  Sale of forfeited tobacco products and cigarette papers and 
tubes.

    All tobacco products and cigarette papers and tubes forfeited under 
the internal revenue laws shall be sold at a price which will include 
the tax due and payable on those forfeited articles. Written, timely 
notice shall be given by the Director or his delegate to the 
manufacturer of any such forfeited articles offered for sale.

[T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF-65, 45 FR 
8593, Feb. 8, 1980; T.D. ATF-183, 49 FR 37061, Sept. 21, 1984]