---
kind: "section"
citation: "27 C.F.R. § 72.81"
title: "27"
number: "72.81"
heading: "Authority for disposal."
url: "https://uscodex.org/cfr/27/72.81"
---

# §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)](/usc/26/5872.md?p=b).


## Notes

### Amendments

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

### Authority

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.

### Source

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

### Amendments

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