[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: 27CFR72.39]

[Page 1195]
 
            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. 72.39  Final action.

    (a) Petitions for remission or mitigation of forfeiture. (1) The 
Director shall take final action on any petition filed pursuant to these 
regulations. Such final action shall consist either of the allowance or 
denial of the petition. In the case of allowance, the Director shall 
state the conditions of the allowance.
    (2) In the case of an allowed petition, the Director may order the 
property or carrier returned to the petitioner, sold for the account of 
the petitioner, or, pursuant to agreement, acquired for official use.
    (3) The Director or his delegate shall notify the petitioner of the 
allowance or denial of the petition and, in the case of allowance, the 
terms and conditions under which the Director allowed the petition.
    (b) Offers in compromise of liability to forfeiture. The Director or 
his delegate shall take final action on any offer in compromise of the 
liability to forfeiture of personal property, including carriers, seized 
as provided in Sec. 72.21. Such action shall consist either of the 
acceptance or rejection of the offer.

[T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF-183, 49 
FR 37061, Sept. 21, 1984]