2011 FEDERAL SENTENCING GUIDELINES MANUAL
CHAPTER TWO - OFFENSE CONDUCT
PART T - OFFENSES INVOLVING TAXATION
3. CUSTOMS TAXES
Historical Note: Section 2T3.2 (Receiving or Trafficking in Smuggled Property), effective November 1, 1987, amended effective November 1, 1989 (see Appendix C, amendment 236) and November 1, 1991 (see Appendix C, amendment 410), was deleted by consolidation with §2T3.1 effective November 1, 1992 (see Appendix C, amendment 453).