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- Title 26. INTERNAL REVENUE CODE
- Subtitle F. Procedure and Administration
- Chapter 75. Crimes, Other Offenses, and Forfeitures
- Subchapter C. Forfeitures
- Part II. Provisions Common to Forfeitures
26 U.S.C. § 7327 - Customs laws applicable
| Cite as | 26 U.S.C. § 7327 |
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.
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