
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7327]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                        Subchapter C--Forfeitures
 
                PART II--PROVISIONS COMMON TO FORFEITURES
 
Sec. 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, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
