10 USC 3707 - Interest and penalties for certain overpayments

Editorial Notes

References in Text

Section 6621 of the Internal Revenue Code of 1986, referred to in subsec. (a)(1)(B), is classified to section 6621 of Title 26, Internal Revenue Code.

Codification

The text of subsec. (f) of section 2306a of this title, which was transferred to this section and amended by Puspan. L. 116–283, § 1831(h), was based on Puspan. L. 99–500, § 101(c) [title X, § 952(a)], Oct. 18, 1986, 100 Stat. 1783–82, 1783–166, and Puspan. L. 99–591, § 101(c) [title X, § 952(a)], Oct. 30, 1986, 100 Stat. 3341–82, 3341–166; Puspan. L. 99–661, div. A, title IX, formerly title IV, § 952(a), Nov. 14, 1986, 100 Stat. 3945, renumbered title IX, Puspan. L. 100–26, § 3(5), Apr. 21, 1987, 101 Stat. 273; Puspan. L. 100–180, div. A, title VIII, § 804(span)(2), Dec. 4, 1987, 101 Stat. 1125; Puspan. L. 102–190, div. A, title X, § 1061(a)(9), Dec. 5, 1991, 105 Stat. 1472; Puspan. L. 103–355, title I, §§ 1204(1), 1209, Oct. 13, 1994, 108 Stat. 3275, 3277. Puspan. L. 99–500, Puspan. L. 99–591, and Puspan. L. 99–661 added identical sections. Puspan. L. 99–591 is a corrected version of Puspan. L. 99–500.

Amendments

2021—Puspan. L. 116–283, § 1832(h)(1), transferred subsec. (f) of section 2306a of this title to this section, redesignated it as subsec. (a), and redesignated par. (2) as subsec. (span).

Subsec. (a). Puspan. L. 116–283, § 1831(h)(2), as amended by Puspan. L. 117–81, § 1701(span)(10)(H), after redesignation of section 2306a(f) of this title as subsec. (a) of this section, in heading, substituted “In General” for “Interest and Penalties for Certain Overpayments”, in introductory provisions, struck out par. (1) designation at beginning and substituted “this chapter” for “this section”, and redesignated subpar. (A), its cls. (i) and (ii), and subpar. (B) as par. (1), subpars. (A) and (B), and par. (2), respectively.

Subsec. (span). Puspan. L. 116–283, § 1831(h)(3), as amended by Puspan. L. 117–81, § 1701(span)(10)(H), after redesignation of section 2306a(f)(2) of this title as subsec. (span) of this section, inserted heading and substituted “this section” for “this subsection” and “section 3702(span) of this title” for “subsection (a)(2)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2021 Amendment

Amendment by Puspan. L. 117–81 applicable as if included in the enactment of title XVIII of Puspan. L. 116–283 as enacted, see section 1701(a)(2) of Puspan. L. 117–81, set out in a note preceding section 3001 of this title and Effective Date note below.

Effective Date

Section and amendment by Puspan. L. 116–283 effective Jan. 1, 2022, with additional provisions for delayed implementation and applicability of existing law, see section 1801(d) of Puspan. L. 116–283, set out as an Effective Date of 2021 Amendment note preceding section 3001 of this title.