26 USC § 7326 - Disposal of forfeited or abandoned property in special cases | Title 26 - Internal Revenue Code | U.S. Code

USCPrelim is a preliminary release and may be subject to further revision before it is released again as a final version.

Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

(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.

prev | next

(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.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 871; Pub. L. 85–859, title II, § 204(13),Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89–44, title VI, § 601(j),June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(f),Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§ 1906(a)(43), (b)(13)(A),Oct. 4, 1976, 90 Stat. 1830, 1834.)

References in Text

Sections 4461 and 4462, referred to in subsec. (a), were repealed by Pub. L. 95–600, title V, § 521(b),Nov. 6, 1978, 92 Stat. 2884.

Amendments

1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsecs. (b), (c). Pub. L. 94–455, § 1906(a)(43), redesignatedsubsec. (c) as (b) and in subsec. (b) as so redesignated substituted “section 5872 (b)” for “section 5862(b)”. Former subsec. (b), relating to narcotic drugs, was repealed. See 1970 Amendment note below.

1970—Subsec. (b). Pub. L. 91–513struck out subsec. (b) which related to narcotic drugs and which made reference to sections 4714, 4733, and 4745(d) of this title.

1965—Subsec. (a). Pub. L. 89–44substituted “section 4462” for “section 4462 (a)(2)”.

1958—Subsec. (a). Pub. L. 85–859added subsec. (a).

Subsecs. (b), (c). Pub. L. 85–859redesignated former pars. (1) and (2) as subsecs. (b) and (c), respectively.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) ofPub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–513effective first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) ofPub. L. 91–513, set out as an Effective Date note under section 951 of Title 21, Food and Drugs.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) ofPub. L. 89–44, set out as a note under section 6103 of this title.

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–859effective Sept. 3, 1958, see section 210(a)(1) ofPub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

Savings Provision

Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 ofPub. L. 91–513not to be affected or abated by reason thereof, see section 1103 ofPub. L. 91–513, set out as note under sections 171 to 174 of Title 21, Food and Drugs.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Friday, May 3, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

How To Use

Multiple entries for a section are listed most recent first, within the section.

The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

The Public Law field is linked to the development of the law in the Thomas system at the Library of Congress.

The Statutes at Large field is linked to the text of the law, in the context of its volume of the Statutes at Large, at the Government Printing Office. Please note that it takes a while for these pages to get posted, so for very recent legislation, you need to look at the "enrolled" version at the Thomas site.

The Statutes at Large references have been rendered in the format used as page numbers in the Public Law web pages to which we link, to facilitate copy-paste into browser "find on this (web) page" tools. We are still working on a more direct link facility.

For serious comparison work, we suggest copying all or a portion of the Public Law text into your favorite text editor, for convenient content traversal and window control.

Sections with change type "new" are a special case, still under development. All are now listed, at the title level only.

You will find that occassionally a specific update you notice in a Public Law listed in a classification table will already have made it into the Code. We assume this is an artifact of the LRC edit process. The LII does not edit the LRC content.

top

General Reference

Refer to the LRC (Law Revision Council) for explanations about the US Code from the folks who put it all together.

You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.

26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC § 7326 - Disposal of forfeited or abandoned property in special cases

U.S. Code Toolbox

Law about... Articles from Wex

Find a Lawyer

Get Involved