Treasury Regulations · 26 CFR
§ 403.40. Place of filing.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 403.40
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.
- Length
- 22 words · about 1 min to read
The petition should be filed in triplicate with the District Director for the internal revenue district in which the property was seized.
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 403 Disposition of seized personal property
- Subpart D Remission or Mitigation of Forfeitures
Nearby sections
- § 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.