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Treasury Regulations · 26 CFR

§ 403.45. Re-appraisal of property involved in an allowed petition.

In effect eCFR current as of October 15, 2026

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 § 403.45

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
130 words · about 1 min to read
Cross-references
cites 0 Code sections and 1 regulation; cited by 0

In determining the nature and extent of the relief to be afforded a petitioner pursuant to § 403.44 the value of the property with respect to which the petition has been allowed is the value of such property as determined by the appraisal thereof made pursuant to § 403.26(a)(2) but if the petitioner desires re-appraisal of the property, after notification as to the conditions of allowances of the petition, and makes written request therefor, undertaking in such request to pay, or to be liable for, the total costs of such re-appraisal, the property shall be re-appraised in the manner in which the original appraisal was made, and the conditions of allowance of the petition shall be modified to the extent required by such re-appraisal.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 403 Disposition of seized personal property
  3. Subpart D Remission or Mitigation of Forfeitures

Nearby sections