---
kind: "section"
citation: "26 C.F.R. § 403.65"
title: "26"
number: "403.65"
heading: "Authority for destruction."
url: "https://uscodex.org/cfr/26/403.65"
---

# §403.65. Authority for destruction.


The Commissioner or his delegate is authorized to order the destruction of any coin-operated gaming device as defined in I.R.C. [section 4462](/cfr/26/4462.md) upon which a tax is imposed by I.R.C. [section 4461](/cfr/26/4461.md), after the expiration of three months from the date of consummation of administrative forfeiture under any provision of I.R.C.


## Notes

### Authority

Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.

### Source

Source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.