27 CFR 646.155 - Forfeitures.

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§ 646.155 Forfeitures.
(a) Any contraband cigarettes involved in any violation of the provisions of 18 U.S.C. chapter 114 shall be subject to seizure and forfeiture. All provisions of the Internal Revenue Code of 1954 (title 26 U.S.C.) relating to the seizure, forfeiture, and disposition of firearms, as defined in section 5845(a) of that Code, shall, so far as applicable, extend to seizures and forfeitures of contraband cigarettes under the provisions of 18 U.S.C. chapter 114.
(b) Any vessel, vehicle or aircraft used to transport, carry, convey, or conceal or possess any contraband cigarettes with respect to which there has been committed any violation of any provision of 18 U.S.C. chapter 114 or the regulations in this subpart shall be subject to seizure and forfeiture under the Customs laws, as provided by the Act of August 9, 1939 (49 U.S.C. 781-788).
(18 U.S.C. 2344; 53 Stat. 1291 (49 U.S.C. 782))

Title 27 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 27.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-08-11; vol. 79 # 154 - Monday, August 11, 2014
    1. 79 FR 46690 - Technical Amendments to Regulations
      GPO FDSys XML | Text
      DEPARTMENT OF JUSTICE, and Explosives, Bureau of Alcohol, Tobacco, Firearms
      Final rule.
      This rule is effective August 11, 2014.
      27 CFR Parts 447, 478, 479, 555, and 646

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United States Code

Title 27 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 646 after this date.

  • 2014-08-11; vol. 79 # 154 - Monday, August 11, 2014
    1. 79 FR 46690 - Technical Amendments to Regulations
      GPO FDSys XML | Text
      DEPARTMENT OF JUSTICE, and Explosives, Bureau of Alcohol, Tobacco, Firearms
      Final rule.
      This rule is effective August 11, 2014.
      27 CFR Parts 447, 478, 479, 555, and 646