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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 403.40: Place of filing.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
  5. Subpart D—Remission or Mitigation of Forfeitures

The petition should be filed in triplicate with the District Director for the internal revenue district in which the property was seized.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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