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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of December 3, 2009
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
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| Personal property seized by the Internal Revenue Service. |
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| Personal property seized by the Bureau of Alcohol, Tobacco and Firearms. |
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Subpart B--DEFINITIONS
Subpart C--SEIZURES AND FORFEITURES
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| Personal property subject to seizure. |
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| Forfeiture of seized personal property. |
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| Type and conditions of cost bond. |
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| Special disposition of perishable goods. |
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Subpart D--REMISSION OR MITIGATION OF FORFEITURES
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| Contents of the petition. |
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| Discontinuance of administrative proceedings. |
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| Return of defective petition. |
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| Acquisition for official use and sale for account of petitioner in the case of an allowed petition. |
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| Re-appraisal of property involved in an allowed petition. |
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Subpart E--APPRAISER'S FEES
Subpart F--ADMINISTRATIVE SALE OF PERSONAL PROPERTY
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| Alternative methods of sale. |
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| Acceptable forms of payment. |
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| Purchaser entitled to bill of sale. |
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| Sale on open, competitive bids. |
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| Sale on sealed, competitive bids. |
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Subpart G--DISPOSAL OF FORFEITED COIN-OPERATED GAMING DEVICES
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| Authority for destruction. |
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