Treasury Regulations · 26 CFR
§ 301.7304-1. Penalty for fraudulently claiming drawback.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7304
Cite as 26 CFR § 301.7304-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7304
- Length
- 71 words · about 1 min to read
Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the district director.
provisions common to forfeitures
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1de8076f16a87a4 Other Offenses
Nearby sections
- § 301.7269-1 Failure to produce records.
- § 301.7272-1 Penalty for failure to register.
- § 301.7304-1 Penalty for fraudulently claiming drawback.
- § 301.7321-1 Seizure of property.
- § 301.7322-1 Delivery of seized property to U.S. marshal.
- § 301.7324-1 Special disposition of perishable goods.
- § 301.7325-1 Personal property valued at $2,500 or less.