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Civil Asset Forfeiture

tax-irs · IRS · Rule · Published 2002-02-28 · 67 FR 9188

Document

Document number
02-4746
Federal Register citation
67 FR 9188
CFR reference
19 CFR 162
Type
Rule
Action
Final rule.
Category
tax-irs
Sub-agency
IRS
Publication date
2002-02-28
Treasury docket
T.D. 02-08

Abstract

This document adopts as a final rule, with some changes, the interim rule amending the Customs Regulations that was published in the Federal Register on December 14, 2000, as T.D. 00-88. The interim rule implemented the provisions of the Civil Asset Forfeiture Reform Act of 2000 (CAFRA), insofar as these provisions were applicable to laws enforced by Customs. The CAFRA created general rules governing civil forfeiture proceedings. However, CAFRA specifically exempted from certain of its requirements forfeitures that were 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; the International Emergency Economic Powers Act; and the Trading with the Enemy Act. In addition, this final rule adopts certain minor conforming changes to the Customs Regulations that were made in the interim rule in order to reflect a recodification of existing statutory law.

Source

Authoritative
Federal Register document
Machine
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