[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR403.29]

[Page 776]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 403_DISPOSITION OF SEIZED PERSONAL PROPERTY--Table of Contents
 
                   Subpart C_Seizures and Forfeitures
 
Sec. 403.29  Deposit of collateral.

    Cash, postal money orders, certified or cashiers' or treasurers' 
checks, and 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 surety bonds in accordance with 
the provisions of Treasury Department Circular No. 154, revised (31 CFR 
part 225).

(Sec. 15, 61 Stat. 650, sec. 7101, 68A Stat. 847, as amended; (6 U.S.C. 
15, 26 U.S.C. 7101))