§ 172.31. Form of offers.
59 words·~1 min read·
/us/cfr/t19/s§ 172.31·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
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