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).

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

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United States Code

Title 27 published on 13-Jun-2017 12:22

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 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, Bureau of Alcohol, Tobacco, Firearms, and Explosives
      Final rule.
      This rule is effective August 11, 2014.
      27 CFR Parts 447, 478, 479, 555, and 646