26 C.F.R. § 301.7322-1 Delivery of seized property to U.S. marshal.
Title 26 - Internal Revenue
Any forfeitable property which may be seized under the provisions of the Code may, at the option of the assistant regional commissioner (alcohol, tobacco, and firearms) be delivered to the U.S. marshal of the judicial district wherein the property was seized, and remain in the care and custody and under the control of such marshal, pending the disposal thereof as provided by law. [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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Other Offenses
§ 301.7322-1 Delivery of seized property to U.S. marshal.
