GroundRules
26 CFR 403.39: Time of filing petition.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
- Subpart D—Remission or Mitigation of Forfeitures
A complete petition for remission or mitigation must be filed before the expiration of three months after the sale or other disposition of the property with respect to which the petition is filed. For purposes of this part, the term “sale or other disposition” includes acquisition of the property for official use.
Collected 2026-08-27T02:25:11Z. Source file · JSON