2015 US Code
Title 19 - Customs Duties (Sections 1 - 4210)
Chapter 4 - Tariff Act of 1930 (Sections 1202 - 1683g)
Subtitle III - Administrative Provisions (Sections 1401 - 1654)
Part III - Ascertainment, Collection, and Recovery of Duties (Sections 1481 - 1529)
Sec. 1523 - Examination of accounts
| Publication Title | United States Code, 2012 Edition, Supplement 3, Title 19 - CUSTOMS DUTIES |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 19 - CUSTOMS DUTIES CHAPTER 4 - TARIFF ACT OF 1930 SUBTITLE III - ADMINISTRATIVE PROVISIONS Part III - Ascertainment, Collection, and Recovery of Duties Sec. 1523 - Examination of accounts |
| Contains | section 1523 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | June 17, 1930, ch. 497, title IV, §523, 46 Stat. 740; Aug. 8, 1953, ch. 397, §2(d), 67 Stat. 508; Pub. L. 91-271, title III, §301(s), June 2, 1970, 84 Stat. 290. |
| Statutes at Large References | 42 Stat. 974 46 Stat. 740 67 Stat. 508 84 Stat. 290 |
| Public and Private Laws | Public Law 91-271 |
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The Secretary of the Treasury or such officer or employee as he shall designate, shall, under regulations and instructions prescribed by the Secretary—
(1) examine the customs officers' accounts of receipts and disbursements of money and receipts and disposition of merchandise; and
(2) verify, to such extent as the Secretary of the Treasury shall direct, assessments of duties and taxes and allowances of drawback.
(June 17, 1930, ch. 497, title IV, §523, 46 Stat. 740; Aug. 8, 1953, ch. 397, §2(d), 67 Stat. 508; Pub. L. 91–271, title III, §301(s), June 2, 1970, 84 Stat. 290.)
PRIOR PROVISIONSProvisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, §523, 42 Stat. 974. That section was superseded by section 523 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
AMENDMENTS1970—Pub. L. 91–271 substituted reference to customs officers for reference to collectors.
1953—Act Aug. 8, 1953, amended section generally by eliminating the provision continuing "naval officers of customs" as "Comptrollers of Customs"; by substituting the reference to "The Secretary of the Treasury or such officer or employee as he shall designate" for references to the comptrollers of customs; and, among other changes, substituting the provision that the verification of assessments of duties and allowances of drawbacks should be to such extent as the Secretary of the Treasury directs, for the former provision requiring such verification in all cases.
EFFECTIVE DATE OF 1970 AMENDMENTFor effective date of amendment by Pub. L. 91–271, see section 203 of Pub. L. 91–271, set out as a note under section 1500 of this title.
EFFECTIVE DATE OF 1953 AMENDMENT; SAVINGS PROVISIONAmendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title.
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