[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR171.31]



[Page 289]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 171_FINES, PENALTIES, AND FORFEITURES--Table of Contents

 

                     Subpart D_Offers in Compromise

 

Sec.  171.31  Form of offers.



    Source: T.D. 00-57, 65 FR 53577, Sept. 5, 2000, unless otherwise 

noted.





    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.