26 USC 7327: Customs laws applicable
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26 USC 7327: Customs laws applicable Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURESSubchapter C-ForfeituresPART II-PROVISIONS COMMON TO FORFEITURES
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§7327. Customs laws applicable

The provisions of law applicable to the remission or mitigation by the Secretary of forfeitures under the customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws.

(Aug. 16, 1954, ch. 736, 68A Stat. 871 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 .)


Editorial Notes

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".