{"data":{"id":"us/19-cfr-172.31","jurisdiction":"us","citation":"19 CFR 172.31","heading":"Form of offers.","body":"Offers in compromise submitted pursuant to the provisions of section 617 of the Tariff Act of 1930, as amended (19 U.S.C. 1617), must expressly state that they are being submitted in accordance with the provisions of that section. The amount of the offer must be deposited with Customs in accordance with the provisions of § 161.5 of this chapter.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 172—CLAIMS FOR LIQUIDATED DAMAGES; PENALTIES SECURED BY BONDS","Subpart D—Offers in Compromise"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"52425f18506e92e1347e87d5c100c6d9ddfdf9565545bd0903171ef035d30f20","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-172.22","next":"us/19-cfr-172.32"},"notice":"GroundRules: Original legal text. Not legal advice."}