U.S Code last checked for updates: May 17, 2024
All TitlesTitle 26Subtitle FChapter 68Subchapter BPart I
§ 6717.
Refusal of entry
(a)
In general
(b)
Joint and several liability
(1)
In general
(2)
Affiliated groups
(c)
Reasonable cause exception
(Added Pub. L. 108–357, title VIII, § 859(a), Oct. 22, 2004, 118 Stat. 1617.)
cite as: 26 USC 6717
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