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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS · Subchapter D— Penalties and Forfeitures · § 5872

§ 5872. Forfeitures

314 words·~1 min read·/usc/title-26/section-5872

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(a)Laws applicable Any firearm involved in any violation of the provisions of this chapter shall be subject to seizure and forfeiture, and (except as provided in subsection (b)) all the provisions of internal revenue laws relating to searches, seizures, and forfeitures of unstamped articles are extended to and made to apply to the articles taxed under this chapter, and the persons to whom this chapter applies.
(b)Disposal In the case of the forfeiture of any firearm by reason of a violation of this chapter, no notice of public sale shall be required; no such firearm shall be sold at public sale; if such firearm is forfeited for a violation of this chapter and there is no remission or mitigation of forfeiture thereof, it shall be delivered by the Secretary to the Administrator of General Services, General Services Administration, who may order such firearm destroyed or may sell it to any State, or possession, or political subdivision thereof, or at the request of the Secretary, may authorize its retention for official use of the Treasury Department, or may transfer it without charge to any executive department or independent establishment of the Government for use by it.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1235; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections10 cite this · traces to 1
9 references not yet in our index
  • Pub. L. 90–618, title II, § 201
  • 82 Stat. 1235
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 729
  • Pub. L. 90–618
  • Pub. L. 94–455
  • section 207(a) of Pub. L. 90–618
Citation graph
cites case law
§ 5872
Forfeitures
Fed. Reg.×5
C.F.R.×3
U.S.C.×2
Pub. L.Pub. L. 90–618, title II, § 201
Stat.82 Stat. 1235
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 10 · showing 6Cited by 10 across 3 sources
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