# 27 C.F.R. § 72.23 (2026): Type and conditions of cost bond

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P72_S72_23

## Section

- **Citation:** 27 C.F.R. § 72.23 (2026)
- **Heading:** Type and conditions of cost bond
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: 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 / Subpart C: Seizures and Forfeitures / § 72.23: § 72.23   Type and conditions of cost bond.

## Text

The cost bond delivered by a claimant to effect removal of the forfeiture status of the property or carrier claimed to the jurisdiction of the Federal court for adjudication shall be a corporate surety bond:
Provided, however,
That upon a showing to the satisfaction of the Director or his delegate that the claimant is unable to furnish a corporate surety bond such claimant may deliver a cost bond with individual sureties acceptable to the Director or his delegate:
Provided further,
That in lieu of a cost bond with corporate or individual sureties the claimant may deposit collateral as provided in § 72.25. The cost bond shall be conditioned that in the case of the condemnation of the property the obligators shall pay all costs and expenses of the proceedings to obtain such condemnation.
[T.D. ATF-9, 39 FR 9954, Mar. 15, 1974, as amended by T.D. ATF-183, 49 FR 37061, Sept. 21, 1984]

## Nearby sections

- [27 C.F.R. § 72.21 (2026) § 72.21   Personal property and carriers subject to seizure.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P72_S72_21.md)
- [27 C.F.R. § 72.22 (2026) § 72.22   Forfeiture of seized personal property and carriers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P72_S72_22.md)
- [27 C.F.R. § 72.23 (2026) § 72.23   Type and conditions of cost bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P72_S72_23.md)
- [27 C.F.R. § 72.24 (2026) § 72.24   Corporate surety bonds.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P72_S72_24.md)
- [27 C.F.R. § 72.25 (2026) § 72.25   Deposit of collateral.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P72_S72_25.md)
- [27 C.F.R. § 72.26 (2026) § 72.26   Bond for return of seized perishable goods.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P72_S72_26.md)
- [27 C.F.R. § 72.27 (2026) § 72.27   Summary destruction of explosives subject to forfeiture.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P72_S72_27.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P72_S72_23. Check the current official text before relying on it. Not legal advice.