26 U.S.C. § 7473 — Disposition of fees
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 45 words · no verdicts yet
Most fees the Tax Court collects go into a special Treasury fund. That fund helps cover the Tax Court's operating costs. Two other sections of the law list exceptions.
Except for fees covered by sections 7470A and 7475, every fee the Tax Court* collects under this title must be deposited into a special fund* in the Treasury. That fund can be used to offset money appropriated to run and maintain the Tax Court.
Except as provided in sections 7470A and 7475, all fees received by the Tax Court* pursuant to this title shall be deposited into a special fund* of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(2), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 114–113, div. Q, title IV, § 432(b), Dec. 18, 2015, 129 Stat. 3126.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1986Amended · Pub. L. 99-514 · 100 Stat. 2754
- 2015Amended · Pub. L. 114-113 · 129 Stat. 3126
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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