26 U.S.C. § 7327 — Customs laws applicable
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 35 words · no verdicts yet
This section applies the customs-law rules for reducing or canceling forfeitures to forfeitures under the internal-revenue laws.
The Secretary* may remit or mitigate a forfeiture under the internal-revenue laws using the same legal provisions that apply to remission or mitigation of forfeitures under the customs laws.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 871; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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