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26 USC 7327

US - USC Title 26: Internal Revenue Code

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”.
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