[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: 19CFR172.31]



[Page 317-318]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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



[[Page 318]]



amount of the offer must be deposited with Customs in accordance with 

the provisions of Sec.  161.5 of this chapter.