27 CFR § 72.81 - Authority for disposal.

---
identifier: "/us/cfr/t27/s72.81"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 72.81 - Authority for disposal."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "72.81"
section_name: "Authority for disposal."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURES AND PRACTICES"
part_number: "72"
part_name: "DISPOSITION OF SEIZED PERSONAL PROPERTY"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "18 U.S.C. 921, 1261; 19 U.S.C. 1607, 1610, 1612, 1613, 1618; 26 U.S.C. 7101, 7322-7325, 7326, 7805; 31 U.S.C. 9301, 9303, 9304, 9306; 40 U.S.C. 304(k); 49 U.S.C. 784, 788."
regulatory_source: "T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, unless otherwise noted."
cfr_part: "72"
---


# 72.81 Authority for disposal.

Forfeited firearms, aummunition, explosive materials, or contraband cigarettes, not the subject of an allowed petition, may only be disposed of in accordance with the provisions of 26 U.S.C. 5872(b).

[T.D. ATF-65, 45 FR 8593, Feb. 8, 1980]