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Index  » Subchapter F  » Reg. 403.65

Reg. 403.65
Authority for destruction

January 15, 2021

§ 403.62 « Browse » § 404.6048-1

Treas. Reg. § 403.65.  Authority for destruction

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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