# Treas. Reg. § 403.65: Authority for destruction.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-403.65>.

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 upon which a tax is imposed by I.R.C. section 4461, after the expiration of three months from the date of consummation of administrative forfeiture under any provision of I.R.C.