{"data":{"id":"us/26-u.s.c.-7327","jurisdiction":"us","citation":"26 U.S.C. § 7327","heading":"Customs laws applicable","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"4712ca4c2704b7bcfd9fff15a78e2d777e87331b96f11e52892c5248eaa1888c","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7326","next":"us/26-u.s.c.-7328"},"notice":"GroundRules: Original legal text. Not legal advice."}