Customs laws applicable
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Law
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USC 26
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Internal Revenue Code
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Procedure and Administration
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CRIMES, OTHER OFFENSES, AND FORFEITURES
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Forfeitures
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PROVISIONS COMMON TO FORFEITURES
- Customs laws applicable
§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
.)
Amendments
1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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