Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter F - Procedure and Administration |
Part 403 - Disposition of Seized Personal Property |
Subpart A - Scope of Regulations |
§ 403.1 - Personal property seized by the Internal Revenue Service. |
§ 403.2 - Personal property seized by the Bureau of Alcohol, Tobacco and Firearms. |
§ 403.3 - Forms prescribed. |
Subpart B - Definitions |
§ 403.5 - Meaning of terms. |
Subpart C - Seizures and Forfeitures |
§ 403.25 - Personal property subject to seizure. |
§ 403.26 - Forfeiture of seized personal property. |
§ 403.27 - Type and conditions of cost bond. |
§ 403.28 - Corporate surety bonds. |
§ 403.29 - Deposit of collateral. |
§ 403.30 - Special disposition of perishable goods. |
Subpart D - Remission or Mitigation of Forfeitures |
§ 403.35 - Laws applicable. |
§ 403.36 - Interest claimed. |
§ 403.37 - Form of the petition. |
§ 403.38 - Contents of the petition. |
§ 403.39 - Time of filing petition. |
§ 403.40 - Place of filing. |
§ 403.41 - Discontinuance of administrative proceedings. |
§ 403.42 - Return of defective petition. |
§ 403.43 - Final action. |
§ 403.44 - Acquisition for official use and sale for account of petitioner in the case of an allowed petition. |
§ 403.45 - Re-appraisal of property involved in an allowed petition. |
Subpart E - Appraiser's fees |
§ 403.50 - Rate of compensation. |
Subpart F - Administrative Sale of Personal Property |
§ 403.55 - Alternative methods of sale. |
§ 403.56 - All bids on unit basis. |
§ 403.57 - Conditions of sale. |
§ 403.58 - Acceptable forms of payment. |
§ 403.59 - [Reserved] |
§ 403.60 - Purchaser entitled to bill of sale. |
§ 403.61 - Sale on open, competitive bids. |
§ 403.62 - Sale on sealed, competitive bids. |
Subpart G - Disposal of Forfeited Coin-Operated Gaming Devices |
§ 403.65 - Authority for destruction. |