2018 US Code
Title 19 - Customs Duties
Chapter 4 - Tariff Act of 1930
Subtitle III - Administrative Provisions
Part III - Ascertainment, Collection, and Recovery of Duties
Sec. 1512 - Deposit of duty receipts

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Citation 19 U.S.C. § 1512 (2018)
Section Name §1512. Deposit of duty receipts
Section Text

All moneys paid to any customs officer for unascertained duties or for duties paid under protest against the rate or amount of duties charged shall be deposited to the credit of the Treasurer of the United States and shall not be held by the customs officers to await any ascertainment of duties or the result of any litigation in relation to the rate or amount of duties legally chargeable and collectible in any case where money is so paid.

Source Credit

(June 17, 1930, ch. 497, title IV, §512, 46 Stat. 734; Pub. L. 91–271, title III, §301(q), June 2, 1970, 84 Stat. 290.)

Editorial Notes PRIOR PROVISIONS

Provisions similar to those in this section were contained in R.S. §3010, which was superseded by act Sept. 21, 1922, ch. 356, title IV, §512, 42 Stat. 969, and was repealed by section 642 thereof. Section 512 of the 1922 act was superseded by section 512 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.

AMENDMENTS

1970—Pub. L. 91–271 substituted references to customs officers for references to collectors wherever appearing.

EFFECTIVE DATE OF 1970 AMENDMENT

For 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.

Publication Title United States Code, 2018 Edition, 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. 1512 - Deposit of duty receipts
Contains section 1512
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
Statutes at Large References 42 Stat. 969
46 Stat. 734
84 Stat. 290
Public Law References Public Law 91-271
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