2013 US Code
Title 19 - Customs Duties
Chapter 4 - TARIFF ACT OF 1930 (§§ 1202 - 1683g)
Subtitle III - ADMINISTRATIVE PROVISIONS (§§ 1401 - 1654)
Part III - Ascertainment, Collection, and Recovery of Duties (§§ 1481 - 1529)
Section 1523 - Examination of accounts
| Publication Title | United States Code, 2012 Edition, Supplement 1, 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 | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| 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 Law References | Public Law 91-271 |
Download PDF
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 That section was superseded by section 523 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.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.
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
