19 USC 1523 - Examination of accounts

U.S Code last checked for updates: Apr 24, 2024

§ 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.

(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.)

cite as: 19 USC 1523