[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR72.35] [Page 1088] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 72--DISPOSITION OF SEIZED PERSONAL PROPERTY--Table of Contents Subpart D--Remission or Mitigation of Forfeitures Sec. 72.35 Time of filing petition. A petition may be filed at any time prior to the sale or other disposition of the property or carrier involved pursuant to administrative forfeiture, but a petition in regard to property or a carrier which has already been sold or otherwise disposed of pursuant to administrative forfeiture must be filed within three months from the date of sale, and must contain the proof defined in Sec. 72.34(b). Acquisition for official use is equivalent to sale so far as remission or mitigation of any forfeiture is concerned. (Sec. 306, 49 Stat. 880; 40 U.S.C. 304k)