Good question, and one that varies by your car model and brand. You should consult either your car manual and refer to the schematic, or call your local auto-shop mechanic.
Hyundai Tiburon has PCV located at the oil sump of the engine. PCV valve releases the unburnt gases ( which goes into the sump after burning of charge in engine cylinder and leaks to the sump through pisto rings ) to the inlet manifold of the vehicle which again get burnt in the engine cylinder.
The PCV Valve in Hyundai Tiburon car is located on the right rear side of the engine when you are looking at the engine by standing in front of the car.