26 U.S.C. § 5872 : US Code - Section 5872: Forfeitures

Search 26 U.S.C. § 5872 : US Code - Section 5872: Forfeitures

(a) Laws applicable
Any firearm involved in any violation of the provisions of this
chapter shall be subject to seizure and forfeiture, and (except as
provided in subsection (b)) all the provisions of internal revenue
laws relating to searches, seizures, and forfeitures of unstamped
articles are extended to and made to apply to the articles taxed
under this chapter, and the persons to whom this chapter applies.
(b) Disposal
In the case of the forfeiture of any firearm by reason of a
violation of this chapter, no notice of public sale shall be
required; no such firearm shall be sold at a public sale; if such
firearm 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 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 it without charge to any executive
department or independent establishment of the Government for use
by it.