1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 75
  5. subchapter C
  6. part II
  7. § 7327

View all text of Part II [§ 7321 - § 7328]

§ 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; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 7327