U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201—7344) > Subchapter C—Forfeitures (§§ 7301—7328) > PART II—PROVISIONS COMMON TO FORFEITURES (§§ 7321—7328) > § 7326. Disposal of forfeited or abandoned property in special cases

§ 7326. Disposal of forfeited or abandoned property in special cases

(a) Coin-operated gaming devices
Any coin-operated gaming device as defined in section 4462 [1] upon which a tax is imposed by section 4461 [1] and which has been forfeited under any provision of this title shall be destroyed, or otherwise disposed of, in such manner as may be prescribed by the Secretary.
(b) Firearms
For provisions relating to disposal of forfeited firearms, see section 5872 (b).

[1] See References in Text note below.