[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR72.25]

[Page 1192]
 
            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 C_Seizures and Forfeitures
 
Sec. 72.25  Deposit of collateral.

    (a) Bonds or notes of the United States, or other obligations which 
are unconditionally guaranteed as to both interest and principal by the 
United States, may be pledged and deposited by claimants as collateral 
security in lieu of corporate sureties in accordance with the provisions 
of Treasury Department Circular No. 154 (31 CFR Part 225--Acceptance of 
Bonds, Notes or Other Obligations Issued or Guaranteed by the United 
States as Security in Lieu of Surety or Sureties on Penal Bonds). 
Alternatively, cash, postal money orders, and certified or cashiers' or 
treasurers' checks may be furnished by claimants as collateral security 
in lieu of corporate sureties.
    (b) Treasury Department Circular No. 154 is periodically revised and 
contains the provisions of 31 CFR Part 225 and the forms prescribed in 
31 CFR Part 225. Copies of the circular may be obtained from the Audit 
Staff, Bureau of Government Financial Operations, Department of the 
Treasury, Washington, DC 20226.

(July 30, 1947, Ch. 390, 61 Stat. 650 (6 U.S.C. 15); Aug. 16, 1954, Ch. 
736, 68A Stat. 847, as amended (26 U.S.C. 7101))

[T.D. ATF-92, 46 FR 46914, Sept. 23, 1981]