19-U.S.C.-198
§198 – Certified Checks; Receivable For All Public Dues; Lien For Payment of
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Title 19 > Chapter 3 > Subtitle III > Payment Of Duty – Section 198
Details
- Reference: Payment Of Duty – Section 198
- Legend: §198 – Certified Checks; Receivable For All Public Dues; Lien For Payment of
- USCode Year: 2013
Provision Content
It shall be lawful for collecting officers to receive certified checks drawn on National and State banks and trust companies, during such time and under such regulations as the Secretary of the Treasury may prescribe, in payment for duties on imports, and all public dues, including special customs deposits. No person, however, who may be indebted to the United States on account of duties on imports who shall have tendered a certified check or checks as provisional payment for such duties or taxes, in accordance with the terms of this section, shall be released from the obligation to make ultimate payment thereof until such certified check so received has been duly paid; and if any such check so received is not duly paid by the bank on which it is drawn and so certifying the United States shall, in addition to its right to exact payment from the party originally indebted therefor, have a lien for the amount of such check upon all the assets of such bank; and such amount shall be paid out of its assets in preference to any or all other claims whatsoever against said bank, except the necessary costs and expenses of administration and the reimbursement of the United States for the amount expended in the redemption of the circulating notes of such bank.
(Mar. 2, 1911, ch. 191, §1, 36 Stat. 965; Mar. 3, 1913, ch. 119, 37 Stat. 733.)
Transfer of Functions
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Collecting officers, referred to in this section, are officials of Department of the Treasury.
U.S. Encyclopedia of Law Coverage
19-U.S.C.-182 in the Legal Encyclopedia: Customs Duties
In this entry about 19-U.S.C.-182, 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.
19-U.S.C.-173 in the Legal Encyclopedia: Tariffs
In this entry about 19-U.S.C.-173, find legal reference material, bibliographies and premiere content related to tariffs in the American Encyclopedia of Law, presenting a comprehensive view of the United States tariffs-specific issues, written by authorities in the field.
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