19 U.S.C. § 1522 — Omitted

Page 249 TITLE 19—CUSTOMS DUTIES § 1524 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 provi- sion, see notes set out under section 1304 of this title. EFFECTIVE DATE OF 1938 AMENDMENT Amendment by act June 25, 1938, effective on thir- tieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set out as a note under section 1401 of this title. EFFECTIVE DATE OF 1934 AMENDMENT Act June 26, 1934, ch. 756, § 2(a), 48 Stat. 1225, provided that the permanent appropriations under the appro- priations titles listed in section 2(b) of such Act were repealed, effective July 1, 1935. CONSTRUCTION OF 1993 AMENDMENT Amendment by section 206 of Pub. L. 103–182 to be made after amendment by section 642(b) of Pub. L. 103–182 is executed, see section 212 of Pub. L. 103–182, formerly set out as a note under section 58c of this title. TRANSFER OF FUNCTIONS For transfer of functions, personnel, assets, and li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of Novem- ber 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- erally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6. PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989 For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1801–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code. AVAILABILITY OF TRANSPORTATION AND STORAGE FACILITIES FOR MILITARY PURPOSES Act Sept. 29, 1942, ch. 567, 56 Stat. 761, authorized re- moval of merchandise in bond or customs custody from transportation and storage facilities needed for mili- tary purposes, prior to repeal by act July 25, 1947, ch. 327, § 1, 61 Stat. 449. § 1521. Repealed. Pub. L. 103–182, title VI, § 618, Dec. 8, 1993, 107 Stat. 2180 Section, acts June 17, 1930, ch. 497, title IV, § 521, 46 Stat. 739; June 2, 1970, Pub. L. 91–271, title III, § 301(b), 84 Stat. 287, provided for reliquidation of entry on ac- count of fraud. § 1522. Omitted Editorial Notes CODIFICATION Section, act June 17, 1930, ch. 497, title IV, § 522, 46 Stat. 739, amended section 372 of former Title 31. See section 5151 of Title 31, Money and Finance. § 1523. Examination of accounts 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 re- ceipts and disposition of merchandise; and (2) verify, to such extent as the Secretary of the Treasury shall direct, assessments of du- ties 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.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained 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 sub- stituting the reference to ‘‘The Secretary of the Treas- ury 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 allow- ances of drawbacks should be to such extent as the Sec- retary of the Treasury directs, for the former provision requiring such verification in all cases. Statutory Notes and Related Subsidiaries 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 provi- sion, see notes set out under section 1304 of this title. § 1524. Deposit of reimbursable charges Receipts for any reimbursable charges or ex- penses which have been paid for out of any ap- propriation for collecting the revenue from cus- toms shall be deposited as a refund to such ap- propriation instead of being covered into the Treasury as miscellaneous receipts, as provided by section 527 of this title. (June 17, 1930, ch. 497, title IV, § 524, 46 Stat. 741; June 25, 1938, ch. 679, § 19(b), 52 Stat. 1087.) Editorial Notes PRIOR PROVISIONS Provisions similar to those in this section were con- tained in act Sept. 21, 1922, ch. 356, title IV, § 524, 42 Stat. 975. That section was superseded by section 524 of act June 17, 1930, comprising this section, and repealed by section 651(a)(1) of the 1930 act. AMENDMENTS 1938—Act June 25, 1938, amended section generally.