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Alcohol and Tobacco Tax and Trade Bureau, Treasury § 72.

72.65 Sale of forfeited tobacco products and Subpart B—Definitions
cigarette papers and tubes.
72.66 Purchaser entitled to bill of sale. § 72.11 Meaning of terms.
72.67 Sale on open, competitive bids.
72.68 Sale on sealed, competitive bids. As used in this part, unless the con-
72.69 Alternate disposition of seized car- text otherwise requires, terms shall
riers. have the meanings ascribed in this sec-
tion. Words in the plural form shall in-
Subpart G—Disposal of Forfeited Firearms, clude the singular, and vice versa, and
Ammunition, Explosive Materials, or words importing the masculine gender
Contraband Cigarettes shall include the feminine. The terms
‘‘includes’’ and ‘‘including’’ do not ex-
72.81 Authority for disposal. clude things not enumerated which are
AUTHORITY: 18 U.S.C. 921, 1261; 19 U.S.C. in the same general class.
1607, 1610, 1612, 1613, 1618; 26 U.S.C. 7101, 7322– ATF Officer. An officer or employee of
7325, 7326, 7805; 31 U.S.C. 9301, 9303, 9304, 9306; the Bureau of Alcohol, Tobacco, and
40 U.S.C. 304(k); 49 U.S.C. 784, 788. Firearms (ATF) duly authorized to per-
SOURCE: T.D. ATF–9, 39 FR 9954, Mar. 15, form any function relating to the ad-
1974, unless otherwise noted. ministration or enforcement of this
Subpart A—Scope of Regulations Appraised value. The value placed
upon seized property or carriers by the
§ 72.1 Procedures relating to personal appraiser or appraisers designated for
property and carriers. the purpose of determining whether the
Regulations in this part shall relate property or carriers may be forfeited
to personal property and carriers seized administratively.
by alcohol, tobacco and firearms offi- Carrier. A vessel, vehicle, or aircraft
cers as subject to forfeiture as being in- seized under 49 U.S.C. Chapter 11 for
volved, used, or intended to be used, as having been used to transport, carry,
the case may be, in any violation of or conceal a contraband firearm or con-
Federal laws. traband cigarettes. Vessels, vehicles, or
aircraft seized under other provisions
§ 72.2 Forms prescribed. of applicable laws shall be considered
personal property.
(a) The Director is authorized to pre- Commercial crimes. Any of the fol-
scribe all forms required by this part, lowing types of crimes (Federal or
or necessary for its administration. All State): Offenses against the revenue
of the information called for in each laws; burglary; counterfeiting; forgery;
form shall be furnished as indicated by kidnapping; larceny; robbery; illegal
the headings on the form and the in- sale or possession of deadly weapons;
structions on or pertaining to the prostitution (including soliciting, pro-
form. In addition, information called curing, pandering, white slaving, keep-
for in each form shall be furnished as ing house of ill fame, and like of-
required by this part. fenses); extortion; swindling and con-
(b) ‘‘Public Use Forms’’ (ATF Publi- fidence games; and attempting to com-
cation 1322.1) is a numerical listing of mit, conspiring to commit, or
forms issued or used by the Bureau of compounding any of the foregoing
Alcohol, Tobacco and Firearms. This crimes. Addiction to narcotic drugs
publication is available from the Su- and use of marihuana will be treated as
perintendent of Documents, U.S. Gov- if such were commercial crime.
ernment Printing Office, Washington, Contraband cigarettes. Any quantity
DC 20402. of cigarettes in excess of 60,000, if:
(c) Requests for forms should be (a) The cigarettes bear no evidence of
mailed to the ATF Distribution Center, the payment of applicable State ciga-
7943 Angus Court, Springfield, Virginia rette taxes in the State where the ciga-
22153. rettes are found;
[T.D. ATF–92, 46 FR 46914, Sept. 23, 1981, as (b) The State in which the cigarettes
amended by T.D. ATF–249, 52 FR 5962, Feb. are found requires a stamp, impression,
27, 1987] or other indication to be placed on


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§ 72.21 27 CFR Ch. I (4–1–05 Edition)

packages or other containers of ciga- est shall not be considered to include

rettes to evidence payment of cigarette any unearned finance charges from the
taxes; and date of seizure or the date of default, if
(c) The cigarettes are in the posses- later; any amount rebatable on ac-
sion of any person other than any per- count of paid insurance premiums; at-
son who is: torney’s fees for collection; any
(1) Holding a permit issued under 26 amount identified as dealer’s reserve;
U.S.C. Chapter 52 as a manufacturer of or any amount in the nature of liq-
tobacco products or as an export ware- uidated damages that may have been
house proprietor; agreed upon by the buyer and the peti-
(2) Operating a customs bonded ware- tioner.
house under 19 U.S.C. 1311 or 1555; Person. An individual, trust, estate,
(3) An agent of a tobacco products partnership, association, company or a
manufacturer, an export warehouse corporation.
proprietor, or an operator of a customs Re-appraisal. An up-to-date statutory
bonded warehouse; appraisal to determine the present
(4) A common or contract carrier value of the property or carrier in-
transporting the cigarettes involved volved in a petition for remission or
under a proper bill of lading or freight mitigation of forfeiture made in the
bill which states the quantity, source, same manner as the original appraisal,
and destination of the cigarettes; and performed at the written request of
(5) Licensed or otherwise authorized the petitioner whose petition in regard
by the State where the cigarettes are to the property or carrier has been al-
found to account for and pay cigarette lowed and who, for reasonable cause, is
taxes imposed by that State; and who not satisfied that the original appraisal
has complied with the accounting and represents the present value of the
payment requirements relating to the property or carrier.
license or authorization with respect to Region. A Bureau of Alcohol, To-
the cigarettes involved; or bacco, and Firearms Region.
(6) An agent of the United States, of U.S.C. The United States Code.
an individual State, or of a political
subdivision of a State and having pos- [T.D. ATF–48, 43 FR 13535, Mar. 31, 1978; 44
session of cigarettes in connection with FR 55841, Sept. 28, 1979, as amended by T.D.
ATF–65, 45 FR 8593, Feb. 8, 1980; T.D. ATF–
the performance of official duties.
183, 49 FR 37061, Sept. 21, 1984]
(7) Operating within a foreign-trade
zone, established under 19 U.S.C. 81b,
when the cigarettes involved have been Subpart C—Seizures and
entered into the foreign-trade zone Forfeitures
under zone-restricted status or when
foreign cigarettes have been admitted § 72.21 Personal property and carriers
into the foreign-trade zone but have subject to seizure.
not been entered into the United (a) Personal property may be seized
States. by duly authorized ATF officers for for-
Contraband firearm. A firearm with feiture to the United States when in-
respect to which there has been com- volved, used, or intended to be used, in
mitted a violation of the National violation of the laws of the United
Firearms Act (26 U.S.C., Chapter 53) or States which ATF officers are empow-
any regulation issued thereunder. ered to enforce, including Title 18
Director. The Director, Bureau of Al- U.S.C. Chapters 40 (explosives), 44 (fire-
cohol, Tobacco, and Firearms, the De- arms), 59 (liquor traffic), 114 (contra-
partment of the Treasury, Washington, band cigarettes), 229 (liquor); Title 26
DC. U.S.C. Chapters 51 (distilled spirits), 52
Equity. As used in administrative ac- (tobacco), 53 (firearms); and Title 27
tion on petitions for remission or miti- U.S.C. 206 (liquor). Carriers, as defined
gation of forfeitures, shall mean that in § 72.11, similarly may be seized when
interest which a petitioner has in the used in violation of Title 49 U.S.C.
personal property or carrier petitioned App., Chapter 11 (transportation, et
for at the time of final administrative cetera) of contraband firearms or con-
action on the petition, but such inter- traband cigarettes.


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