26 CFR Part 403
PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
- PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter F—Procedure and Administration
- 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.
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