CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION (Parts 300–421) > PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY > SUBPART D—Remission or Mitigation of Forfeitures (§403.35 to §403.45) > 403.35—Laws applicable.

403.35—Laws applicable.

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.

Code of Federal Regulations

(Sec. 613, 46 Stat. 756, as amended, sec. 618, 46 Stat. 757, as amended, sec. 7327, 68A Stat. 871; ( 19 U.S.C. 1613, 1618, 26 U.S.C. 7327))