[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: 26CFR403.39]

[Page 774]
 
                       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 D--Remission or Mitigation of Forfeitures
 
Sec. 403.39  Time of filing petition.

    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.

(Sec. 613, 46 Stat. 756, sec. 306, 49 Stat. 880; (19 U.S.C. 1613, 40 
U.S.C. 304(k)))