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Code · U.S. Code · Title 19 - CUSTOMS DUTIES · CHAPTER 4— TARIFF ACT OF 1930 · Part III— Ascertainment, Collection, and Recovery of Duties · § 1523

§ 1523. Examination of accounts

322 words·~1 min read·/usc/title-19/section-1523

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The Secretary of the Treasury or such officer or employee as he shall designate, shall, under regulations and instructions prescribed by the Secretary—
(1)examine the customs officers’ accounts of receipts and disbursements of money and receipts and disposition of merchandise; and
(2)verify, to such extent as the Secretary of the Treasury shall direct, assessments of duties and taxes and allowances of drawback.
(June 17, 1930, ch. 497, title IV, § 523, 46 Stat. 740; Aug. 8, 1953, ch. 397, § 2(d), 67 Stat. 508; Pub. L. 91–271, title III, § 301(s), June 2, 1970, 84 Stat. 290.)
Connections3 cite this · traces to 2
10 references not yet in our index
  • June 17, 1930, ch. 497
  • 46 Stat. 740
  • Aug. 8, 1953, ch. 397, § 2(d)
  • 67 Stat. 508
  • Pub. L. 91–271, title III, § 301(s)
  • 84 Stat. 290
  • act Sept. 21, 1922, ch. 356, title IV, § 523
  • 42 Stat. 974
  • Pub. L. 91–271
  • section 203 of Pub. L. 91–271
Citation graph
cites case law
§ 1523
Examination of accounts
Stat. Comp.×1
Stat.×1
U.S.C.×1
ActJune 17, 1930, ch. 497
Stat.46 Stat. 740
ActAug. 8, 1953, ch. 397, § 2(d)
Stat.67 Stat. 508
Pub. L.Pub. L. 91–271, title III, § 301(s)
Cites 12 · showing 7Cited by 3 across 3 sources
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