Statutes, codes, and regulations
United States Code
Title 19 - CUSTOMS DUTIESChapter 4 - TARIFF ACT OF 1930Subtitle III - ADMINISTRATIVE PROVISIONS
Part III - ASCERTAINMENT, COLLECTION, AND RECOVERY OF DUTIES
Section 1523 - Examination of accounts

19 U.S.C. § 1523

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Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
Section 1523 - Examination of accounts

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.

19 U.S.C. § 1523

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.

EDITORIAL NOTES

PRIOR PROVISIONSProvisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §523, 42 Stat. 974. That section was superseded by section 523 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

AMENDMENTS1970- Pub. L. 91-271substituted reference to customs officers for reference to collectors.1953-Act Aug. 8, 1953, amended section generally by eliminating the provision continuing "naval officers of customs" as "Comptrollers of Customs"; by substituting the reference to "The Secretary of the Treasury or such officer or employee as he shall designate" for references to the comptrollers of customs; and, among other changes, substituting the provision that the verification of assessments of duties and allowances of drawbacks should be to such extent as the Secretary of the Treasury directs, for the former provision requiring such verification in all cases.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1970 AMENDMENTFor effective date of amendment by Pub. L. 91-271 see section 203 of Pub. L. 91-271 set out as a note under section 1500 of this title.

EFFECTIVE DATE OF 1953 AMENDMENT; SAVINGS PROVISIONAmendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title.