§5872 — Title 26 Internal Revenue Code | U.S. Code

Summary

Any firearm involved in a violation of the National Firearms Act tax rules can be seized and forfeited to the government, using the same procedures that apply to other unstamped, untaxed goods. A forfeited firearm is treated differently from other seized property: no public sale notice is required and it may not be sold at public auction. Instead, it goes to the General Services Administration, which may destroy it, sell it to a state or local government, let the Treasury Department keep it for official use, or transfer it free of charge to another federal agency.

Title 26, §5872

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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.

Notes & Related Subsidiaries

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

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.

§5872 Forfeitures