Implements § 35Open in workspace
Reg. § 403.35 Laws applicable.
26 CFR § 403.35eCFR, current through 2026-07-14
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))
Source: decipher.legal/cfr/26/403.35 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14