---
kind: "section"
citation: "26 U.S.C. § 5872"
title: "26"
title_heading: "Internal Revenue Code"
number: "5872"
heading: "Forfeitures"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5872"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms"
  - "Subchapter D — Penalties and Forfeitures"
---

# §5872. Forfeitures

- (a) **Laws applicable—** Any [firearm](/usc/26/5845.md?p=a) involved in any violation of the provisions of this chapter shall be subject to seizure and forfeiture, and (except as provided in [subsection (b)](#b)) all the provisions of internal revenue laws relating to searches, seizures, and forfeitures of unstamped [articles](/usc/26/5002.md?p=a-14) are extended to and made to apply to the [articles](/usc/26/5002.md?p=a-14) taxed under this chapter, and the persons to whom this chapter applies.
- (b) **Disposal—** In the case of the forfeiture of any [firearm](/usc/26/5845.md?p=a) by reason of a violation of this chapter, no notice of public sale shall be required; no such [firearm](/usc/26/5845.md?p=a) shall be sold at public sale; if such [firearm](/usc/26/5845.md?p=a) is forfeited for a violation of this chapter and there is no remission or mitigation of forfeiture thereof, it shall be delivered by the Secretary to the Administrator of General Services, General Services Administration, who may order such [firearm](/usc/26/5845.md?p=a) destroyed or may sell it to any State, or possession, or political subdivision thereof, or at the request of the Secretary, may authorize its retention for official use of the Treasury Department, or may [transfer](/usc/26/5845.md?p=j) it without charge to any executive department or independent establishment of the Government for use by it.

## Source credit

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1235; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Prior Provisions

Provisions similar to those comprising this section were contained in prior section 5862, act Aug. 16, 1954, ch. 736, 68A Stat. 729, prior to the general revision of this chapter by Pub. L. 90–618.

### Amendments

1976—Subsec. (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective on first day of first month following October 1968, see section 207(a) of Pub. L. 90–618, set out as a note under section 5801 of this title.