Title 26

PART 403

Part 403 - Disposition Of Seized Personal Property

PART 403 - DISPOSITION OF SEIZED PERSONAL PROPERTY Authority:Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805. Source:T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.

26:20.0.1.1.10.1SUBPART A
Subpart A - Scope of Regulations
26:20.0.1.1.10.1.70.1SECTION 403.1
   403.1 Personal property seized by the Internal Revenue Service.
26:20.0.1.1.10.1.70.2SECTION 403.2
   403.2 Personal property seized by the Bureau of Alcohol, Tobacco and Firearms.
26:20.0.1.1.10.1.70.3SECTION 403.3
   403.3 Forms prescribed.
26:20.0.1.1.10.2SUBPART B
Subpart B - Definitions
26:20.0.1.1.10.2.70.1SECTION 403.5
   403.5 Meaning of terms.
26:20.0.1.1.10.3SUBPART C
Subpart C - Seizures and Forfeitures
26:20.0.1.1.10.3.70.1SECTION 403.25
   403.25 Personal property subject to seizure.
26:20.0.1.1.10.3.70.2SECTION 403.26
   403.26 Forfeiture of seized personal property.
26:20.0.1.1.10.3.70.3SECTION 403.27
   403.27 Type and conditions of cost bond.
26:20.0.1.1.10.3.70.4SECTION 403.28
   403.28 Corporate surety bonds.
26:20.0.1.1.10.3.70.5SECTION 403.29
   403.29 Deposit of collateral.
26:20.0.1.1.10.3.70.6SECTION 403.30
   403.30 Special disposition of perishable goods.
26:20.0.1.1.10.4SUBPART D
Subpart D - Remission or Mitigation of Forfeitures
26:20.0.1.1.10.4.70.1SECTION 403.35
   403.35 Laws applicable.
26:20.0.1.1.10.4.70.2SECTION 403.36
   403.36 Interest claimed.
26:20.0.1.1.10.4.70.3SECTION 403.37
   403.37 Form of the petition.
26:20.0.1.1.10.4.70.4SECTION 403.38
   403.38 Contents of the petition.
26:20.0.1.1.10.4.70.5SECTION 403.39
   403.39 Time of filing petition.
26:20.0.1.1.10.4.70.6SECTION 403.40
   403.40 Place of filing.
26:20.0.1.1.10.4.70.7SECTION 403.41
   403.41 Discontinuance of administrative proceedings.
26:20.0.1.1.10.4.70.8SECTION 403.42
   403.42 Return of defective petition.
26:20.0.1.1.10.4.70.9SECTION 403.43
   403.43 Final action.
26:20.0.1.1.10.4.70.10SECTION 403.44
   403.44 Acquisition for official use and sale for account of petitioner in the case of an allowed petition.
26:20.0.1.1.10.4.70.11SECTION 403.45
   403.45 Re-appraisal of property involved in an allowed petition.
26:20.0.1.1.10.5SUBPART E
Subpart E - Appraiser's fees
26:20.0.1.1.10.5.70.1SECTION 403.50
   403.50 Rate of compensation.
26:20.0.1.1.10.6SUBPART F
Subpart F - Administrative Sale of Personal Property
26:20.0.1.1.10.6.70.1SECTION 403.55
   403.55 Alternative methods of sale.
26:20.0.1.1.10.6.70.2SECTION 403.56
   403.56 All bids on unit basis.
26:20.0.1.1.10.6.70.3SECTION 403.57
   403.57 Conditions of sale.
26:20.0.1.1.10.6.70.4SECTION 403.58
   403.58 Acceptable forms of payment.
26:20.0.1.1.10.6.70.5SECTION 403.59
   403.59 [Reserved]
26:20.0.1.1.10.6.70.6SECTION 403.60
   403.60 Purchaser entitled to bill of sale.
26:20.0.1.1.10.6.70.7SECTION 403.61
   403.61 Sale on open, competitive bids.
26:20.0.1.1.10.6.70.8SECTION 403.62
   403.62 Sale on sealed, competitive bids.
26:20.0.1.1.10.7SUBPART G
Subpart G - Disposal of Forfeited Coin-Operated Gaming Devices
26:20.0.1.1.10.7.70.1SECTION 403.65
   403.65 Authority for destruction.