26 U.S.C. § 6336 : US Code - Section 6336: Sale of perishable goods

Search 26 U.S.C. § 6336 : US Code - Section 6336: Sale of perishable goods

If the Secretary determines that any property seized is liable to
perish or become greatly reduced in price or value by keeping, or
that such property cannot be kept without great expense, he shall
appraise the value of such property and -
(1) Return to owner
If the owner of the property can be readily found, the
Secretary shall give him notice of such determination of the
appraised value of the property. The property shall be returned
to the owner if, within such time as may be specified in the
notice, the owner -
(A) Pays to the Secretary an amount equal to the appraised
value, or
(B) Gives bond in such form, with such sureties, and in such
amount as the Secretary shall prescribe, to pay the appraised
amount at such time as the Secretary determines to be
appropriate in the circumstances.
(2) Immediate sale
If the owner does not pay such amount or furnish such bond in
accordance with this section, the Secretary shall as soon as
practicable make public sale of the property in accordance with
such regulations as may be prescribed by the Secretary.