
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5872]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
    CHAPTER 53--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER 
                                FIREARMS
 
                 Subchapter D--Penalties and Forfeitures
 
Sec. 5872. Forfeitures


(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 a 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, Sec. 201, Oct. 22, 1968, 82 Stat. 1235; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    Provisions similar to those comprising this section were contained 
in prior section 5862, act Aug. 16, 1954, ch. 736, 68A Stat. 729, prior 
to the general revision of this chapter by Pub. L. 90-618.


                               Amendments

    1976--Subsec. (b). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary'' wherever appearing.


                             Effective Date

    Section effective on first day of first month following October 
1968, see section 207(a) of Pub. L. 90-618, set out as a note under 
section 5801 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 5682, 7326 of this title; 
title 31 section 9703.
