{"data":{"id":"us/26-cfr-403.35","jurisdiction":"us","citation":"26 CFR 403.35","heading":"Laws applicable.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY","Subpart D—Remission or Mitigation of Forfeitures"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6e99cf5fcc2775607b9d64ca949ec41dbba402ed47b6323bff984ce10a3a1fcf","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-403.30","next":"us/26-cfr-403.36"},"notice":"GroundRules: Original legal text. Not legal advice."}