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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 403.35: Laws applicable.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
  5. Subpart D—Remission or Mitigation of Forfeitures

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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