[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR403.28]

[Page 772]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 403--DISPOSITION OF SEIZED PERSONAL PROPERTY--Table of Contents
 
                   Subpart C--Seizures and Forfeitures
 
Sec. 403.28  Corporate surety bonds.

    A corporate surety bond may be filed only if the surety company 
issuing such bond holds a certificate of authority from the Secretary of 
the Treasury certifying that such company is an acceptable surety on 
Federal bonds, subject to the limitations prescribed by Treasury 
Department Circular 570 as amended.

(Sec. 6, 61 Stat. 648, as amended, sec. 7101, 68A Stat. 847, as amended; 
(6 U.S.C. 6, 26 U.S.C. 7101))