<form action="<?php echo $this->getFormAction(); ?>" id="contactForm" method="post">

getformaction()

/app/code/core/Mage/Tag/Block/Product/List.php -> line 75
/app/code/core/Mage/Tag/Block/Customer/Edit.php -> line 50
/app/code/community/Phoenix/Moneybookers/Block/Placeform.php -> line 58

/app/design/frontend/base/default/template/contacts/form.phtml -> line 31
/app/design/frontend/base/default/template/tag/list.phtml -> line 39
/app/design/frontend/default/iphone/template/contacts/form.phtml -> line 31
/app/design/frontend/default/iphone/template/tag/customer/edit.phtml -> line 31
/app/design/frontend/base/default/template/moneybookers/placeform.phtml -> line 29