Public Law 119-73 (01/23/2026)

26 U.S.C. § 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. 73668A Stat. 871Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834(, ; , , .)

Editorial Notes

Amendments

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.