26 U.S.C. § 7406

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 7406 - Disposition of judgments and moneys recovered

All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the Secretary as collections of internal revenue taxes.

26 U.S.C. § 7406

Aug. 16, 1954, ch. 736, 68A Stat. 875; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.

EDITORIAL NOTES

AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.