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26 U.S.C. § 9721 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 9721. Civil enforcement

Current as of January 01, 2024 | Updated by Findlaw Staff

The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply, in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act, to any claim--

(1) arising out of an obligation to pay any amount required to be paid by this chapter; or

(2) arising out of an obligation to pay any amount required by section 402(h)(5)(B)(ii) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(h)(5)(B)(ii)).

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Cite this article: FindLaw.com - 26 U.S.C. § 9721 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 9721. Civil enforcement - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-9721/

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