26 C.F.R. § 403.27 Type and conditions of cost bond.
Title 26 - Internal Revenue
The cost bond filed by a claimant pursuant to §403.26(a)(4) shall be a corporate surety bond. However, upon a showing to the satisfaction of the Commissioner or his delegate that such claimant is unable to furnish a corporate surety bond, such claimant may file a cost bond with individual sureties acceptable to the Commissioner or his delegate or, in lieu of such cost bond with corporate or individual sureties, he may deposit collateral pursuant to §403.29.
Title 26: Internal Revenue
PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
Subpart C—Seizures and Forfeitures
§ 403.27 Type and conditions of cost bond.
