U.S Code last checked for updates: Nov 26, 2024
§ 6717.
Refusal of entry
(a)
In general
(b)
Joint and several liability
(1)
In general
(2)
Affiliated groups
(c)
Reasonable cause exception
(Added Pub. L. 108–357, title VIII, § 859(a), Oct. 22, 2004, 118 Stat. 1617.)
cite as: 26 USC 6717