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Part 403
FEDERAL · 26 CFR
Part 403 — Disposition of Seized Personal Property
31 sections · Title 26: Internal Revenue
§ 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.
§ 403.5
Meaning of terms.
§ 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.
§ 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.
§ 403.50
Rate of compensation.
§ 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
§ 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.
§ 403.65
Authority for destruction.