Code of Federal Regulations · Section

§ 403.65 — Authority For Destruction

26 C.F.R. § 403.65

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The Commissioner or his delegate is authorized to order the destruction of any coin-operated gaming device as defined in I.R.C. section 4462 upon which a tax is imposed by I.R.C. section 4461, after the expiration of three months from the date of consummation of administrative forfeiture under any provision of I.R.C.

Authorizing Statute