United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 75. CRIMES, OTHER OFFENSES, AND FORFEITURES |
SubChapter C. Forfeitures |
Part II. PROVISIONS COMMON TO FORFEITURES |
§ 7327. Customs laws applicable
Latest version.
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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”.