[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: 26CFR403.50]

[Page 779]
 
                       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 E_Appraiser's fees
 
Sec. 403.50  Rate of compensation.


    Each appraiser selected under Sec. 403.26(a)(2) shall receive as 
compensation a reasonable fee not to exceed $15.00 per hour or portion 
thereof for the performance of such appraiser's duties in appraising 
property seized as subject to forfeiture under the internal revenue laws 
and this part.

Because this regulation is nonsubstantive, liberalizing and essentially 
procedural, it is found unnecessary to issue it with notice and public 
procedure under subsection (b) of section 553 of title 5 of the United 
States Code or subject to the effective date limitation of subsection 
(d) of that section.

[T.D. 7695, 45 FR 27932, Apr. 25, 1980]