[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: 27CFR72.11]

[Page 375-376]
 
            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 B_Definitions
 
Sec.  72.11  Meaning of terms.


    As used in this part, unless the context otherwise requires, terms 
shall have the meanings ascribed in this section. Words in the plural 
form shall include the singular, and vice versa, and words importing the 
masculine gender shall include the feminine. The terms ``includes'' and 
``including'' do not exclude things not enumerated which are in the same 
general class.
    ATF Officer. An officer or employee of the Bureau of Alcohol, 
Tobacco, and Firearms (ATF) duly authorized to perform any function 
relating to the administration or enforcement of this part.
    Appraised value. The value placed upon seized property or carriers 
by the appraiser or appraisers designated for the purpose of determining 
whether the property or carriers may be forfeited administratively.
    Carrier. A vessel, vehicle, or aircraft seized under 49 U.S.C. 
Chapter 11 for having been used to transport, carry, or conceal a 
contraband firearm or contraband cigarettes. Vessels, vehicles, or 
aircraft seized under other provisions of applicable laws shall be 
considered personal property.
    Commercial crimes. Any of the following types of crimes (Federal or 
State): Offenses against the revenue laws; burglary; counterfeiting; 
forgery; kidnapping; larceny; robbery; illegal sale or possession of 
deadly weapons; prostitution (including soliciting, procuring, 
pandering, white slaving, keeping house of ill fame, and like offenses); 
extortion; swindling and confidence games; and attempting to commit, 
conspiring to commit, or compounding any of the foregoing crimes. 
Addiction to narcotic drugs and use of marihuana will be treated as if 
such were commercial crime.
    Contraband cigarettes. Any quantity of cigarettes in excess of 
60,000, if:
    (a) The cigarettes bear no evidence of the payment of applicable 
State cigarette taxes in the State where the cigarettes are found;
    (b) The State in which the cigarettes are found requires a stamp, 
impression, or other indication to be placed on

[[Page 376]]

packages or other containers of cigarettes to evidence payment of 
cigarette taxes; and
    (c) The cigarettes are in the possession of any person other than 
any person who is:
    (1) Holding a permit issued under 26 U.S.C. Chapter 52 as a 
manufacturer of tobacco products or as an export warehouse proprietor;
    (2) Operating a customs bonded warehouse under 19 U.S.C. 1311 or 
1555;
    (3) An agent of a tobacco products manufacturer, an export warehouse 
proprietor, or an operator of a customs bonded warehouse;
    (4) A common or contract carrier transporting the cigarettes 
involved under a proper bill of lading or freight bill which states the 
quantity, source, and destination of the cigarettes;
    (5) Licensed or otherwise authorized by the State where the 
cigarettes are found to account for and pay cigarette taxes imposed by 
that State; and who has complied with the accounting and payment 
requirements relating to the license or authorization with respect to 
the cigarettes involved; or
    (6) An agent of the United States, of an individual State, or of a 
political subdivision of a State and having possession of cigarettes in 
connection with the performance of official duties.
    (7) Operating within a foreign-trade zone, established under 19 
U.S.C. 81b, when the cigarettes involved have been entered into the 
foreign-trade zone under zone-restricted status or when foreign 
cigarettes have been admitted into the foreign-trade zone but have not 
been entered into the United States.
    Contraband firearm. A firearm with respect to which there has been 
committed a violation of the National Firearms Act (26 U.S.C., Chapter 
53) or any regulation issued thereunder.
    Director. The Director, Bureau of Alcohol, Tobacco, and Firearms, 
the Department of the Treasury, Washington, DC.
    Equity. As used in administrative action on petitions for remission 
or mitigation of forfeitures, shall mean that interest which a 
petitioner has in the personal property or carrier petitioned for at the 
time of final administrative action on the petition, but such interest 
shall not be considered to include any unearned finance charges from the 
date of seizure or the date of default, if later; any amount rebatable 
on account of paid insurance premiums; attorney's fees for collection; 
any amount identified as dealer's reserve; or any amount in the nature 
of liquidated damages that may have been agreed upon by the buyer and 
the petitioner.
    Person. An individual, trust, estate, partnership, association, 
company or a corporation.
    Re-appraisal. An up-to-date statutory appraisal to determine the 
present value of the property or carrier involved in a petition for 
remission or mitigation of forfeiture made in the same manner as the 
original appraisal, and performed at the written request of the 
petitioner whose petition in regard to the property or carrier has been 
allowed and who, for reasonable cause, is not satisfied that the 
original appraisal represents the present value of the property or 
carrier.
    Region. A Bureau of Alcohol, Tobacco, and Firearms Region.
    U.S.C. The United States Code.

[T.D. ATF-48, 43 FR 13535, Mar. 31, 1978; 44 FR 55841, Sept. 28, 1979, 
as amended by T.D. ATF-65, 45 FR 8593, Feb. 8, 1980; T.D. ATF-183, 49 FR 
37061, Sept. 21, 1984]