27 CFR 72.65 - Sale of forfeited tobacco products and cigarette papers and tubes.

Regulations last checked for updates: Feb 10, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026

View all text of Subpart F [§ 72.61 - § 72.69]

§ 72.65 - Sale of forfeited tobacco products and cigarette papers and tubes.

All tobacco products and cigarette papers and tubes forfeited under the internal revenue laws shall be sold at a price which will include the tax due and payable on those forfeited articles. Written, timely notice shall be given by the Director or his delegate to the manufacturer of any such forfeited articles offered for sale.

[T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF-65, 45 FR 8593, Feb. 8, 1980; T.D. ATF-183, 49 FR 37061, Sept. 21, 1984]

authority: 18 U.S.C. 921,1261; 19 U.S.C. 1607,1610,1612,1613,1618; 26 U.S.C. 7101,7322,7326,7805; 31 U.S.C. 9301,9303,9304,9306; 40 U.S.C. 304(k); 49 U.S.C. 784,788

source: T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, unless otherwise noted.

cite as: 27 CFR 72.65