Code · CFR · Title 26 — Internal Revenue · Part 403 · § 403.65

§ 403.65. Authority for destruction.

61 words·~1 min read·/us/cfr/t26/s§ 403.65·

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The Commissioner or his delegate is authorized to order the destruction of any coin-operated gaming device as defined in I.R.C. section 4462 upon which a tax is imposed by I.R.C. section 4461, after the expiration of three months from the date of consummation of administrative forfeiture under any provision of I.R.C. (Sec. 7326, 72 Stat. 1429, as amended (26 U.S.C. 7326))

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U.S. Code

Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
§ 7326

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72 Stat. 1429

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§ 403.65

Authority for destruction.

U.S.C.§ 7326

Stat.72 Stat. 1429

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