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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE ...
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PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
§ 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 - Purchaser entitled to bill of sale.
§ 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.