[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR172.31]

[Page 315]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 172--CLAIMS FOR LIQUIDATED DAMAGES; PENALTIES SECURED BY BONDS--Table of Contents
 
                     Subpart D--Offers in Compromise
 
Sec. 172.31  Form of offers.


    Offers in compromise submitted pursuant to the provisions of section 
617 of the Tariff Act of 1930, as amended (19 U.S.C. 1617), must 
expressly state that they are being submitted in accordance with the 
provisions of that section. The amount of the offer must be deposited 
with Customs in accordance with the provisions of Sec. 161.5 of this 
chapter.