[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR41.25]

[Page 67]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 41_IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table 
 
                            Subpart C_General
 
Sec.  41.25  Disposal of forfeited, condemned, and abandoned tobacco products 

and cigarette papers and tubes.

    When any Federal, State, or local officer having custody of 
forfeited, condemned, or abandoned tobacco products or cigarette papers 
or tubes, upon which the Federal tax has not been paid, is of the 
opinion that the sale thereof will not bring a price equal to the tax 
due and payable thereon, and the expenses incident to the sale thereof, 
he shall not sell, nor cause to be sold, such articles for consumption 
in the United States. Where the articles are not sold, the officer may 
deliver them to a Federal or State hospital or institution (if they are 
fit for consumption) or cause their destruction by burning completely or 
by rendering them unfit for consumption. Where such articles are sold, 
they shall not be released by the officer having custody thereof until 
they are properly packaged and taxpaid, which tax shall be considered as 
a portion of the sales price. Except where the tax is to be paid to the 
Port Directors of Customs or other authorized customs officer in 
accordance with Customs regulations (19 CFR part 127) on sales of 
articles by customs officers, the payment of tax on such articles must 
be evidenced by presentation, to the officer having custody of the 
articles, of a receipt from the appropriate TTB officer showing such 
payment. In the case of such articles held by or for the Federal 
Government, the sale thereof shall be subject to the applicable 
provisions of the Regulations of the General Services Administration, 
Title 1, Personal Property Management.

(68A Stat. 872, 903; 26 U.S.C. 7342, 7606)

[T.D. 6871, 31 FR 40, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-422, 64 FR 71948, Dec. 22, 
1999. Redesignated and amended by T.D. TTB-16, 69 FR 52424, Aug. 26, 
2004]