19-U.S.C.-1523
§1523 – Examination of Accounts
Pathway
Title 19 > Chapter 4 > Subtitle III > Part III > Section 1523
Details
- Reference: Section 1523
- Legend: §1523 – Examination of Accounts
- USCode Year: 2013
Provision Content
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 Provisions
Provisions 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 That section was superseded by section 523 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act.
Amendments
1970—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 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.
Effective Date of 1953 Amendment; Savings Provision
Amendment 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.
U.S. Encyclopedia of Law Coverage
19-U.S.C.-1521 in the Legal Encyclopedia: Customs Duties
In this entry about 19-U.S.C.-1521, find legal reference material, bibliographies and premiere content related to customs duties in the American Encyclopedia of Law, presenting a comprehensive view of the United States customs duties-specific issues, written by authorities in the field.
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