§ 72.41 Re-appraisal of property involved in an allowed petition.

In determining the nature and extent of the relief to be afforded a petitioner pursuant to allowance of his petition, the value of the property or carrier involved in the allowed petition shall be considered to mean the value placed on said property or carrier pursuant to official appraisal thereof immediately following seizure: Provided, however, That if the petitioner desires an up-to-date re-appraisal made of the property or carrier, after notification as to the terms of allowance of the petition, and makes written request therefor, undertaking in said request to pay, or to be liable for, the total costs of such re-appraisal, the property or carrier shall be re-appraised officially in the same manner in which the original appraisal was made, and the terms and conditions of allowance shall stand modified to the extent required by such re-appraisal.

Subpart F-Administrative Sale of Personal Property

§ 72.61 Alternative methods of sale.

When personal property or a carrier forfeited administratively may be sold, the Director or his delegate shall cause a notice of sale to be placed in a newspaper of general circulation published in the judicial district wherein the seizure was made. The sale shall not occur in less than 10 days from the date of the publication of the notice. At the discretion of the Director or his delegate based upon which method in his sound judgment is most advantageous to the best interests of the

United States, the forfeited personal property or carrier may be advertised for sale, and sold, at public auction to the highest bidder on open, competitive bids, or to the highest bidder on sealed, competitive bids.

(68A Stat. 870, as amended; 26 U.S.C. 7325) [T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF-183, 49 FR 37061, Sept. 21, 1984]

§ 72.62 All bids on unit basis.

All competitive bids, whether sealed or otherwise, shall be on a unit basis, i.e. if a number of forfeited automobiles are advertised for sale at the same date, hour and place, whether or not in the same notice of sale, there shall be a separate, individual bid required as to each automobile, and it shall not be permissible to accept one blanket bid to cover the entire group of cars offered for sale.

§ 72.63 Conditions of sale.

(a) No recourse. All personal property and carriers to be sold shall be offered for sale "as is" and without recourse against the United States.

(b) No guarantee. No guarantee or warranty, expressed or implied, shall be given or understood in respect of any forfeited property or carrier offered for sale.

(c) No sale. (1) The United States reserves the right to reject any and all bids received at public auction and in sealed, competitive bid sales.

(2) When "no sale" is declared for property other than cigars, cigarettes, and cigarette papers and tubes, the Director or his delegate shall re-advertise the property for sale.

(3) When "no sale" is declared for cigars, cigarettes, or cigarette papers or tubes, such property shall be destroyed or, if fit for human consumption, be given to a Federal or State hospital or institution.

(d) One bid. When only one bid is received for a single unit of property or a carrier offered at public auction or in a sealed, competitive bid sale, such bid shall be considered to be and treated as the highest bid received for that property or carrier.

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

§ 72.64 Terms of sale.

The terms of sale shall be cash, cashier's check, certified check, or postal money order, in the amount of the accepted bid.

§ 72.65 Sale of forfeited tobacco products and cigarette papers and tubes.

All tobacco products and cigarette papers and tubes forfeited under the internal revenue laws shall be sold at a price which will include the tax due and payable on those forfeited articles. Written, timely notice shall be given by the Director or his delegate to the manufacturer of any such forfeited articles offered for sale.

[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]

§ 72.66 Purchaser entitled to bill of sale.

Each purchaser of administratively forfeited property, including carriers, shall be entitled to receive a suitable and authentic bill of sale on a form to be provided for the purpose.

§ 72.67 Sale on open, competitive bids.

If the personal property or carrier is to be sold at public auction to the highest bidder on open, competitive bids, the notice of sale shall so specify, and state the date, hour, and place of sale.

§ 72.68 Sale on sealed, competitive bids.

If the property or carrier is to be sold to the highest bidder on sealed, competitive bids, the notice of sale shall so specify, and shall state the date, hour, and place of sale, and the date, hour, and place before the sale when and where the property, including carriers, may be viewed by prospective sealed bidders, and necessary information obtained. All sealed bids must be filed with the Director or his delegate before the sale. No bids will be accepted after the sale starts. At the appointed date, hour, and place of sale, all sealed bids timely filed shall be opened in the presence of all bidders attending the sale, who shall have the privilege of inspecting the bids if they so desire.

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

Subpart G-Disposal of Forfeited Firearms, Ammunition, Explosive Materials, or Contraband Ciga

rettes

§ 72.81 Authority for disposal.

Forfeited firearms, aummunition, explosive materials, or contraband cigarettes, not the subject of an allowed petition, may only be disposed of in accordance with the provisions of 26 U.S.C. 5872(b).

[T.D. ATF-65, 45 FR 8593, Feb. 8, 1980]

description of the contents, the place where the packages are located, the kind of stamps lost or destroyed, and the nature of the applicant's interest in the property. The applicant shall submit with his application a certified copy of the document showing lawful withdrawal of the packages of spirits from a distilled spirits plant.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5205))

[T.D. ATF-62, 44 FR 71691, Dec. 11, 1979]

§ 170.4

Loss or destruction in transit.

If the stamps were lost or destroyed while packages to which they were affixed were in transit, the application must be accompanied by a statement of the consignor showing whether the packages were properly stamped when shipped and, if possible, a statement of someone having knowledge of the facts attending their loss or destruction en route. Each such statement shall be signed by the consignor or his authorized agent and immediately above the signature there will appear the following statement:

"I declare under the penalties of perjury that this statement has been examined by me and to the best of my knowledge and belief is a true and correct statement."

[19 FR 9268, Dec. 29, 1954. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 170.5 Loss or destruction before or after shipment.

In the event the stamps were lost or destroyed either before or after shipment of the packages to which they were affixed and while such packages were in the possession of the applicant, the application should be accompanied by a statement by the applicant or someone in his employ showing whether the packages were once duly stamped, or properly stamped when received, as the case may be, and detailing all the circumstances connected with the destruction of the stamps. Such statement shall be signed by the person by whom it is made and immediately above the signature there will appear the following statement:

"I declare under the penalties of perjury that this claim has been examined by me

53-087 0-85-21

and to the best of my knowledge and belief is a true and correct statement."

[19 FR 9268, Dec. 29, 1954. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 170.6 Issuance of stamps.

If the evidence presented, and the verification, inspection, and investigation (if any) show conclusively that the packages had been stamped as provided by law, that proper stamps had been issued for the containers, and that the loss or destruction of such stamps is satisfactorily explained, the regional director (compliance) shall, after making suitable notation on the application, issue a distilled spirits stamp for placement on each container. He will cause the stamps to be delivered to the applicant by a representative of his office, who will instruct the applicant in regard to marking and affixing the stamps to the containers and supervise such marking and affixing of the stamps.

[19 FR 9268, Dec. 29, 1954, as amended by T.D. 6515, 25 FR 12732, Dec. 13, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975]

§ 170.7 Receipt.

In every case, the regional director (compliance) should obtain a receipt from the person to whom distilled spirits stamps are issued for restamping and retain such receipt with the application files.

[19 FR 9268, Dec. 29, 1954, as amended by T.D. 6515, 25 FR 12732, Dec. 13, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975]

Subpart B-Returns of Substances, Articles, or Containers

SOURCE: T.D. ATF-114, 47 FR 43948, Oct. 5, 1982, unless otherwise noted.

§ 170.21 Scope of subpart.

The regulations in this subpart relate to the returns and records of the disposition of articles from which distilled spirits may be recovered, of the disposition of substances of the character used in the manufacture of distilled spirits, and of the disposition of containers of the character used for the packaging of distilled spirits.

§ 170.22 Forms prescribed.

(a) The Director is authorized to prescribe all forms required by this subpart, including bonds, applications, notices, reports, returns and records. All of the information called for in each form shall be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this subpart.

(b) ATF Publication 1322.1, Public Use Forms, is a numerical listing of forms issued by the Bureau of Alcohol, Tobacco and Firearms. This publiIcation is available from the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

(c) Requests for forms should be mailed to the ATF Distribution Center, 3800 Four Mile Run Drive, Arlington, Virginia 22206.

§ 170.23 Meaning of terms.

When used in this subpart and in forms prescribed under this subpart, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meaning as ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms "include", "includes" and "including" do not exclude things not enumerated which are in the same general class.

ATF officer. An officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this subpart.

Articles. Denatured spirits or any product or preparation which contains more than 25% by volume of denatured spirits.

CFR. The Code of Federal Regulations.

Container. Any receptacle, vessel, barrel, cask, keg, bottle, jug, can, or jar of the character used for the packaging of distilled spirits.

Demand letter. The "demand letter" is the formal requirement of the special agent in charge that a person dis