Code of Federal Regulations · Section
§ 403.35 — Laws Applicable
26 C.F.R. § 403.35
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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.
Authorizing Statute
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Remission or mitigation of penalties19 U.S.C. § 1618
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Disposition of proceeds of forfeited property19 U.S.C. § 1613
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Customs laws applicable26 U.S.C. § 7327
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Rules and regulations26 U.S.C. § 7805