26 USC 7326 - Disposal of forfeited or abandoned property in special cases

(a) Coin-operated gaming devices 
Any coin-operated gaming device as defined in section 44621 upon which a tax is imposed by section 44611 and which has been forfeited under any provision of this title shall be destroyed, or otherwise disposed of, in such manner as may be prescribed by the Secretary.
(b) Firearms 
For provisions relating to disposal of forfeited firearms, see section 5872 (b).
[1] See References in Text note below.