[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: 27CFR72.81] [Page 383] 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 G_Disposal of Forfeited Firearms, Ammunition, Explosive Materials, or Contraband Cigarettes Sec. 72.81 Authority for disposal. Forfeited firearms, aummunition, explosive materials, or contraband cigarettes, not the subject of an allowed petition, may only be disposed of in accordance with the provisions of 26 U.S.C. 5872(b). [T.D. ATF-65, 45 FR 8593, Feb. 8, 1980]