26 USC 7327
26 USC 7327
§ 7327 - Customs laws applicable
CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C— Forfeitures
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.
Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.