26 U.S.C. § 5403
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 5403, act Aug. 16, 1954, ch. 736, 68A Stat. 674, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.
AMENDMENTS1982-Par. (3). Pub. L. 97-258 substituted "section 9303 of title 31, United States Code" for "6 U.S.C. 15". 1976-Par. (1). Pub. L. 94-455 struck out "or his delegate" after "Secretary".
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.