§5761. Civil penalties — Inbound Citations
26 U.S.C. § 5761
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 5761 as a whole
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(3) For purposes of this section, section 5704(d), section 5761, and such other provisions as the Secretary may specify by regulations, references to exportation shall be treated as including a reference to shipment to the Commonwealth of Puerto Rico.
Citations to §5761(c)
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(2) For civil penalties related to violations of this section, see section 5761(c).
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(4) For forfeiture provisions related to violations of this section, see section 5761(c).
Citations to §5761(d)
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(1) For exception to this section for personal use, see section 5761(d).