BS
Boise Standard
Treasure Valley · AI Directory
26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7304

Penalty for fraudulently claiming drawback

Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 75
Statutory Text

26 U.S.C. § 7304 — Penalty for fraudulently claiming drawback

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter C - Forfeitures PART I - PROPERTY SUBJECT TO FORFEITURE Sec. 7304 - Penalty for fraudulently claiming drawback From the U.S. Government Publishing Office, www.gpo.gov

§7304. Penalty for fraudulently claiming drawback

Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-359A76
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 7304
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
93d6aa1a83fa0fde...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 7304 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
← 26 U.S.C. § 7303 26 U.S.C. § 7321 →
Ch. 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES
26 U.S.C. § 720126 U.S.C. § 720226 U.S.C. § 720326 U.S.C. § 720426 U.S.C. § 720526 U.S.C. § 720626 U.S.C. § 720726 U.S.C. § 720826 U.S.C. § 720926 U.S.C. § 721026 U.S.C. § 721126 U.S.C. § 721226 U.S.C. § 721326 U.S.C. § 7213A26 U.S.C. § 721426 U.S.C. § 721526 U.S.C. § 721626 U.S.C. § 721726 U.S.C. § 723126 U.S.C. § 723226 U.S.C. § 723326 U.S.C. § 723426 U.S.C. § 723526 U.S.C. § 723626 U.S.C. § 723726 U.S.C. § 723926 U.S.C. § 724026 U.S.C. § 724126 U.S.C. § 726126 U.S.C. § 7262
26 U.S.C. — public domain ← All Legislation
◈ Provenance
boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 7304