26 USC 7327: Customs laws applicable
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26 USC 7327: Customs laws applicable Text contains those laws in effect on January 4, 1995
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 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 .)

Amendments

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

Cross References

Remission or mitigation of forfeitures under-

Customs laws, see section 1618 of Title 19, Customs Duties.

Liquor laws, see section 3668 of Title 18, Crimes and Criminal Procedure.