27 C.F.R. Subpart F—Administrative Sale or Disposition of Personal Property
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Sale by auction or competitive bid. When personal property or a carrier. When personal property or a carrier forfeited administratively may be sold, the Director or his delegate shall cause a notice of sale to be placed in a newspaper of general circulation published in the judicial district wherein the seizure was made. The sale shall not occur in less than 10 days from the date of the publication of the notice. At the discretion of the Director or his delegate based upon which method in his sound judgment is most advantageous to the best interests of the United States, the forfeited personal property or carrier may be advertised for sale, and sold, at public auction to the highest bidder on open, competitive bids, or to the highest bidder on sealed, competitive bids. (b) Sale by General Services Administration. When a vessel, vehicle, or aircraft seized under 49 U.S.C. App., Chapter 11 is forfeited administratively, the Director may authorize the General Services Administration to conduct the sale pursuant to such conditions as the Director deems proper. (68A Stat. 870, as amended; 26 U.S.C. 7325) [T.D. ATF–9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF–183, 49 FR 37061, Sept. 21, 1984; T.D. ATF–241, 51 FR 39613, Oct. 29, 1986; T.D. ATF–270, 53 FR 10489, Mar. 31, 1988] All competitive bids, whether sealed or otherwise, shall be on a unit basis, i.e. if a number of forfeited automobiles are advertised for sale at the same date, hour and place, whether or not in the same notice of sale, there shall be a separate, individual bid required as to each automobile, and it shall not be permissible to accept one blanket bid to cover the entire group of cars offered for sale. (a) No recourse. All personal property and carriers to be sold shall be offered for sale “as is” and without recourse against the United States. (b) No guarantee. No guarantee or warranty, expressed or implied, shall be given or understood in respect of any forfeited property or carrier offered for sale. (c) No sale. (1) The United States reserves the right to reject any and all bids received at public auction and in sealed, competitive bid sales. (2) When “no sale” is declared for property other than cigars, cigarettes, and cigarette papers and tubes, the Director or his delegate shall re-advertise the property for sale. (3) When “no sale” is declared for cigars, cigarettes, or cigarette papers or tubes, such property shall be destroyed or, if fit for human consumption, be given to a Federal or State hospital or institution. (d) One bid. When only one bid is received for a single unit of property or a carrier offered at public auction or in a sealed, competitive bid sale, such bid shall be considered to be and treated as the highest bid received for that property or carrier. [T.D. ATF–9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF–183, 49 FR 37061, Sept. 21, 1984] The terms of sale shall be cash, cashier's check, certified check, or postal money order, in the amount of the accepted bid. All tobacco products and cigarette papers and tubes forfeited under the internal revenue laws shall be sold at a price which will include the tax due and payable on those forfeited articles. Written, timely notice shall be given by the Director or his delegate to the manufacturer of any such forfeited articles offered for sale. [T.D. ATF–9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF–65, 45 FR 8593, Feb. 8, 1980; T.D. ATF–183, 49 FR 37061, Sept. 21, 1984] Each purchaser of administratively forfeited property, including carriers, shall be entitled to receive a suitable and authentic bill of sale on a form to be provided for the purpose. If the personal property or carrier is to be sold at public auction to the highest bidder on open, competitive bids, the notice of sale shall so specify, and state the date, hour, and place of sale. If the property or carrier is to be sold to the highest bidder on sealed, competitive bids, the notice of sale shall so specify, and shall state the date, hour, and place of sale, and the date, hour, and place before the sale when and where the property, including carriers, may be viewed by prospective sealed bidders, and necessary information obtained. All sealed bids must be filed with the Director or his delegate before the sale. No bids will be accepted after the sale starts. At the appointed date, hour, and place of sale, all sealed bids timely filed shall be opened in the presence of all bidders attending the sale, who shall have the privilege of inspecting the bids if they so desire. [T.D. ATF–9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF–183, 49 FR 37061, Sept. 21, 1984] (a) State or local proceedings. The Director may discontinue forfeiture proceedings instituted under the Customs laws for seizures of carriers under 49 U.S.C. App., Chapter 11 in favor of the institution of forfeiture proceedings by State or local authorities under an appropriate State or local statute. If such forfeiture proceedings are discontinued or dismissed, the Director may transfer the seized property to the appropriate State or local official, and notice of discontinuance or dismissal shall be provided to all known interested parties. (b) Transfer to State or local law enforcement agency. Any carrier forfeited under the Customs laws for seizures under 49 U.S.C. App., Chapter 11 may be transferred by the Director to any State or local law enforcement agency which participated directly in the seizure or forfeiture of the property. (19 U.S.C. 1616) [T.D. ATF–270, 53 FR 10489, Mar. 31, 1988]
Title 27: Alcohol, Tobacco and Firearms
PART 72—DISPOSITION OF SEIZED PERSONAL PROPERTY
Subpart F—Administrative Sale or Disposition of Personal Property
§ 72.61 Alternative methods of sale.
§ 72.62 All bids on unit basis.
§ 72.63 Conditions of sale.
§ 72.64 Terms of sale.
§ 72.65 Sale of forfeited tobacco products and cigarette papers and tubes.
§ 72.66 Purchaser entitled to bill of sale.
§ 72.67 Sale on open, competitive bids.
§ 72.68 Sale on sealed, competitive bids.
§ 72.69 Alternative disposition of seized carriers.
