26 CFR 403.35 - Laws applicable.

Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

View all text of Subpart D [§ 403.35 - § 403.45]

§ 403.35 - Laws applicable.

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.S.C. 7327))

authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.

source: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.

cite as: 26 CFR 403.35