27 CFR § 72.81
Authority for disposal
April 24, 2020
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]