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§ 7406. Disposition of judgments and moneys recovered

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
Reform history JSON API
§ 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.

(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

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

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