Code of Federal Regulations · Section
§ 403.39 — Time Of Filing Petition
26 C.F.R. § 403.39
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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.
Authorizing Statute
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Disposition of proceeds of forfeited property19 U.S.C. § 1613
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Federal information centers40 U.S.C. § 304
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Rules and regulations26 U.S.C. § 7805