[Code of Federal Regulations]
[Title 27, Volume 3]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR646.155]

[Page 178]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS, AND FIREARMS
 
   CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, 
                          DEPARTMENT OF JUSTICE
 
PART 646_CONTRABAND CIGARETTES--Table of Contents
 
Sec.  646.155  Forfeitures.

    (a) Any contraband cigarettes involved in any violation of the 
provisions of 18 U.S.C. chapter 114 shall be subject to seizure and 
forfeiture. All provisions of the Internal Revenue Code of 1954 (title 
26 U.S.C.) relating to the seizure, forfeiture, and disposition of 
firearms, as defined in section 5845(a) of that Code, shall, so far as 
applicable, extend to seizures and forfeitures of contraband cigarettes 
under the provisions of 18 U.S.C. chapter 114.
    (b) Any vessel, vehicle or aircraft used to transport, carry, 
convey, or conceal or possess any contraband cigarettes with respect to 
which there has been committed any violation of any provision of 18 
U.S.C. chapter 114 or the regulations in this subpart shall be subject 
to seizure and forfeiture under the Customs laws, as provided by the Act 
of August 9, 1939 (49 U.S.C. 781-788).

(18 U.S.C. 2344; 53 Stat. 1291 (49 U.S.C. 782))