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Treasury Regulations · 26 CFR Part 403

Part 403. Disposition of seized personal property

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart A Scope of Regulations §§ 403.1 to 403.3

    1. § 403.1 Personal property seized by the Internal Revenue Service.
    2. § 403.2 Personal property seized by the Bureau of Alcohol, Tobacco and Firearms.
    3. § 403.3 Forms prescribed.

  2. Subpart B Definitions § 403.5

    1. § 403.5 Meaning of terms.

  3. Subpart C Seizures and Forfeitures §§ 403.25 to 403.30

    1. § 403.25 Personal property subject to seizure.
    2. § 403.26 Forfeiture of seized personal property.
    3. § 403.27 Type and conditions of cost bond.
    4. § 403.28 Corporate surety bonds.
    5. § 403.29 Deposit of collateral.
    6. § 403.30 Special disposition of perishable goods.

  4. Subpart D Remission or Mitigation of Forfeitures §§ 403.35 to 403.45

    1. § 403.35 Laws applicable.
    2. § 403.36 Interest claimed.
    3. § 403.37 Form of the petition.
    4. § 403.38 Contents of the petition.
    5. § 403.39 Time of filing petition.
    6. § 403.40 Place of filing.
    7. § 403.41 Discontinuance of administrative proceedings.
    8. § 403.42 Return of defective petition.
    9. § 403.43 Final action.
    10. § 403.44 Acquisition for official use and sale for account of petitioner in the case of an allowed petition.
    11. § 403.45 Re-appraisal of property involved in an allowed petition.

  5. Subpart E Appraiser's fees § 403.50

    1. § 403.50 Rate of compensation.

  6. Subpart F Administrative Sale of Personal Property §§ 403.55 to 403.62

    1. § 403.55 Alternative methods of sale.
    2. § 403.56 All bids on unit basis.
    3. § 403.57 Conditions of sale.
    4. § 403.58 Acceptable forms of payment.
    5. § 403.59 [Reserved]
    6. § 403.60 Purchaser entitled to bill of sale.
    7. § 403.61 Sale on open, competitive bids.
    8. § 403.62 Sale on sealed, competitive bids.

  7. Subpart G Disposal of Forfeited Coin-Operated Gaming Devices § 403.65

    1. § 403.65 Authority for destruction.