Internal Revenue Code:Sec. 9721. Civil enforcement

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle J - Coal Industry Health Benefits
       CHAPTER 99 - COAL INDUSTRY HEALTH BENEFITS
        Subchapter D - Other Provisions
      

Statute

SEC. 9721. Civil enforcement

    The <<NOTE: Applicability.>> 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)).
 

Sources

    (Added Pub. L. 102-486, title XIX, Sec. 19143(a), Oct. 24, 1992,
    106 Stat. 3055.)
 

Miscellaneous

                                 AMENDMENTS

2006 - Tax Relief and Health Care Act of 2006 (P.L. 109-432)
Section 213(b)(2) Civil enforcement.--Section 9721 of such Code is amended 
        to read as follows:
``SEC. 9721. CIVIL ENFORCEMENT.

    ``The <<NOTE: Applicability.>> 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)).''.
 

References in Text

                             REFERENCES IN TEXT
      The Employee Retirement Income Security Act of 1974, referred to
    in text, is Pub. L. 93-406, Sept. 2, 1974, 88 Stat. 829, as
    amended.  Subtitle E of title IV of the Act is classified generally
    to subtitle E (Sec. 1381 et seq.) of subchapter III of chapter 18
    of Title 29, Labor. Section 4301 of the Act is classified to
    section 1451 of Title 29. For complete classification of this Act
    to the Code, see Short Title note set out under section 1001 of
    Title 29 and Tables.