Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7327

Source: decipher.legal/usc/26/7327 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)