31 C.F.R. § 515.510
Payments to the United States, States and political subdivisions
(a) The payment from any blocked account to the United States or any agency or instrumentality thereof or to any State, territory, district, county, municipality or other political subdivision in the United States, of customs duties, taxes, and fees payable thereto by the owner of such blocked account is hereby authorized.
(b) This section also authorizes transactions incident to the payment of customs duties, taxes, and fees from blocked accounts, such as the levying of assessments, the creation and enforcement of liens, and the sale of blocked property in satisfaction of liens for customs duties, taxes, and fees.
Notes of Decisions
Cited in 1
case, 1966–1966 · leading case: Juan Rigores Sardino v. The Fed. Reserve Bank of New York & the Sec'y of the Treasury of the United States, 361 F.2d 106 (2d Cir. 1966).
Juan Rigores Sardino v. The Fed. Reserve Bank of New York & the Sec'y of the Treasury of the United States, 361 F.2d 106 (2d Cir. 1966). “Without a license Sardino can use the account to pay customs duties, taxes or fees owing to the United States, a state, or any instrumentality of either, 31 C.F.R. § 515.510 , or can have the sum belonging to him invested in securities listed on a national securities exchange or…”
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