{"data":{"id":"us/26-cfr-403.27","jurisdiction":"us","citation":"26 CFR 403.27","heading":"Type and conditions of cost bond.","body":"The cost bond filed by a claimant pursuant to § 403.26(a)(4) shall be a corporate surety bond. However, upon a showing to the satisfaction of the Commissioner or his delegate that such claimant is unable to furnish a corporate surety bond, such claimant may file a cost bond with individual sureties acceptable to the Commissioner or his delegate or, in lieu of such cost bond with corporate or individual sureties, he may deposit collateral pursuant to § 403.29.","path":["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 C—Seizures and Forfeitures"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"bb45727a47de529c4fd2f9e52559da8d3acd73278d21c55363898b485465b101","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-403.26","next":"us/26-cfr-403.28"},"notice":"GroundRules: Original legal text. Not legal advice."}