26 CFR 301.7325-1 - Personal property valued at $2,500 or less.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart 0 [§ 301.7269-1 - § 301.7327-1]

§ 301.7325-1 - Personal property valued at $2,500 or less.

For regulations relating to the forfeiture of personal property valued at $2,500 or less, see part 172 of this chapter (Disposition of Seized Personal Property).