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
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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