26 C.F.R. § 301.7321-1. - § 301.7321-1 Seizure of Property.

Current as of May 27, 2026

Section 301.7321-1 - § 301.7321-1 Seizure of Property.Section 301.7321-1 - § 301.7321-1 Seizure of Property.

Section 301.7304-1 - § 301.7304-1 Penalty for Fraudulently Claiming Drawback.Section 301.7322-1 - § 301.7322-1 Delivery of Seized Property to U.s. Marshal.

§ 301.7321-1 Seizure of property.

Any property subject to forfeiture to the United States under any provision of the Code may be seized by the district director or assistant regional commissioner (alcohol, tobacco, and firearms). Upon seizure of property by the district director he shall notify the assistant regional commissioner (alcohol, tobacco, and firearms) for the region wherein the district is located who will take charge of the property and arrange for its disposal or retention under the provisions of law and regulations applicable thereto.

$32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12794, June 29, 1972; T.D. ATF-33, 41 FR 44038, Oct. 6, 1976$

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