26 CFR § 403.35 - Laws applicable.

---
identifier: "/us/cfr/t26/s403.35"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 403.35 - Laws applicable."
title_number: 26
title_name: "Internal Revenue"
section_number: "403.35"
section_name: "Laws applicable."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "403"
part_name: "DISPOSITION OF SEIZED PERSONAL PROPERTY"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805."
regulatory_source: "T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted."
cfr_part: "403"
---


# 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.

(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))