26 C.F.R. § 403.35

Laws applicable.

Last amended: 2016Year: 2026Length: 55 wordsOfficial source

Cite as 26 C.F.R. § 403.35 (2026)

Remission or mitigation of forfeitures shall be governed by the customs laws applicable to remission or mitigation of penalties as contained in 19 U.S.C. 1613 and 19 U.S.C. 1618. (Sec. 613, 46 Stat. 756, as amended, sec. 618, 46 Stat. 757, as amended, sec. 7327, 68A Stat. 871; (19 U.S.C. 1613, 1618, 26 U.S.C. 7327))
Cross-references to the US Code
19:161319:1618.26:7327
26 C.F.R. § 403.35: Laws applicable. | Justis AI