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Civil Asset Forfeiture

tax-irs · IRS · Rule · Published 2000-12-14 · Effective 2000-08-23 · 65 FR 78090

Document

Document number
00-31882
Federal Register citation
65 FR 78090
CFR reference
19 CFR 162
Type
Rule
Action
Interim rule; solicitation of comments.
Category
tax-irs
Sub-agency
IRS
Publication date
2000-12-14
Effective date
2000-08-23
Treasury docket
T.D. 00-88)

Abstract

This document amends the Customs Regulations, on an interim basis, in order to implement the provisions of the Civil Asset Forfeiture Reform Act of 2000 (CAFRA), insofar as these provisions are applicable to laws enforced by Customs. The CAFRA creates general rules governing civil forfeiture proceedings. However, CAFRA specifically exempts from certain of its requirements forfeitures that are made under a number of statutes, among these being: The Tariff Act of 1930 or any other provision of law codified in title 19, United States Code; the Internal Revenue Code of 1986; the Federal Food, Drug, and Cosmetic Act; and the Trading with the Enemy Act. In addition, the interim rule makes minor conforming changes to the Customs Regulations in order to reflect a recodification of existing statutory law.

Source

Authoritative
Federal Register document
Machine
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