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

Summary

Firearms used in violations of these tax rules can be taken and kept by the government. The same federal rules about searches, seizures, and forfeitures that apply to unstamped taxed items also apply to these firearms and to the people covered by this chapter. If a firearm is forfeited, it cannot be sold at a public sale. If the forfeiture is not canceled or reduced, the Secretary must give the firearm to the General Services Administration. GSA may destroy it, sell it to a State or local government, let the Treasury keep it for official use, or give it free 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