[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR72.22]

[Page 377-378]
 
            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.  72.22  Forfeiture of seized personal property and carriers.

    (a) Administrative forfeiture. (1) Personal property seized as 
subject to forfeiture under Title 26 U.S.C. which has an appraised value 
of $100,000.00 or less, and any carrier appraised by the seizing officer 
at $100,000.00 or less under the customs laws, shall be forfeited to the 
United States in administrative or summary forfeiture proceedings.
    (2) In respect of personal property seized as subject to forfeiture 
under title 26 U.S.C. which, in the opinion of the seizing officer, has 
an appraised value of $100,000.00 or less, such officer shall cause a 
list containing a particular description of the seized property to be 
prepared and an appraisement thereof to be made by three sworn 
appraisers, selected by the seizing officer, who shall be respectable 
and disinterested citizens of the United States residing within the 
internal revenue district wherein the seizure was made. Such list and 
appraisement shall be properly attested to by the seizing officer and 
such appraisers.
    (3) In respect of personal property seized as subject to forfeiture 
under title 26 U.S.C. and found by the appraisers to have a value of 
$100,000.00 or less, the Director or his delegate shall publish a notice 
once a week for three consecutive weeks, in some newspaper of the 
judicial district where the seizure was made, describing the articles 
and stating the time, place, and cause of their seizure, and requiring 
any person claiming them to make such claim within 30 days from the date 
of the first publication of such notice.
    (4) In respect of carriers seized as subject to forfeiture under the 
customs laws which, in the opinion of the seizing officer, have an 
appraised value of $100,000.00 or less, such officer shall cause a list 
containing a particular description of the seized carriers to be 
prepared and the seizing officer shall make the appraisement thereof. 
Such list and appraisement shall be properly attested to by the seizing 
officer.
    (5) In respect of carriers seized as subject to forfeiture under the 
customs laws and appraised by the seizing officer as having a value of 
$100,000.00 or less, the Director or his delegate shall publish a notice 
of seizure in the same manner as required by paragraph (a)(3) of this 
section; provided that the time for making claim shall be within 20 days 
from the date of first publication. (19 U.S.C. 1608).
    (6) Any person claiming the personal property or carrier so seized, 
within the time specified in the notice, may file with the Director a 
claim stating the interest in the articles or carrier seized, and may 
execute a bond to the United States, conditioned that, in case of 
condemnation of the articles or carrier so seized, the obligators shall 
pay all the costs and expenses of the proceedings to obtain such 
condemnation. The amount of the cost bond is $2,500.00, unless the 
seized property is a vehicle, vessel, or aircraft seized for a violation 
of 49 U.S.C. App., Chapter 11, in which case the cost bond shall be in 
the amount of $2,500 or ten percent of the value of the claimed 
property, whichever is lower, but not less than $250.00. Both the claim 
and the cost bond shall be executed in quadruplicate.
    (b) Judicial condemnation. The Chief Counsel of the Bureau of 
Alcohol, Tobacco and Firearms, shall authorize institution of forfeiture 
proceedings in those instances where the appraised value of the seized 
personal property or

[[Page 378]]

carrier exceeds $100,000.00 or where a claim and cost bond are filed.

(Sec. 111, Pub. L. 95-410, 92 Stat. 897, as amended (19 U.S.C. 1607, 
1610, 1612))

[T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF-65, 45 FR 
8593, Feb. 8, 1980; T.D. ATF-183, 49 FR 37061, Sept. 21, 1984; T.D. ATF-
241, 51 FR 39613, Oct. 29, 1986; T.D. ATF-270, 53 FR 10489, Mar. 31, 
1988]