26 C.F.R. PART 403--DISPOSITION OF SEIZED PERSONAL PROPERTY


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

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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.
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Subpart B--DEFINITIONS

�403.5
Meaning of terms.
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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.
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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.
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Subpart E--APPRAISER'S FEES

�403.50
Rate of compensation.
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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.
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Subpart G--DISPOSAL OF FORFEITED COIN-OPERATED GAMING DEVICES

�403.65
Authority for destruction.
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