United States Code · Section

§ 7327 — Customs Laws Applicable

26 U.S.C. § 7327

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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.
26 U.S.C. § 7326 26 U.S.C. § 7328

Implementing Regulations