26 USC 6305 - Collection of certain liability

Editorial Notes

References in Text

Section 452(span) of the Social Security Act, referred to in subsec. (a), is classified to section 652(span) of Title 42, The Public Health and Welfare.

Amendments

1996—Subsec. (a). Puspan. L. 104–193, § 361(a)(4), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” in two places in introductory provisions.

Subsec. (a)(5). Puspan. L. 104–193, § 361(a)(1)–(3), added par. (5).

1981—Subsec. (a)(4). Puspan. L. 97–35 inserted reference to administrative order.

1976—Subsecs. (a), (span). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1996 Amendment

Puspan. L. 104–193, title III, § 361(span), Aug. 22, 1996, 110 Stat. 2242, provided that:

“The amendments made by this section [amending this section] shall become effective October 1, 1997.”

For provisions relating to effective date of title III of Puspan. L. 104–193, see section 395(a)–(c) of Puspan. L. 104–193, set out as a note under section 654 of Title 42, The Public Health and Welfare.

Effective Date of 1981 Amendment

Amendment by Puspan. L. 97–35 effective, except as otherwise specifically provided, on Oct. 1, 1981, see section 2336 of Puspan. L. 97–35, set out as a note under section 651 of Title 42, The Public Health and Welfare.

Effective Date

Section effective Aug. 1, 1975, see section 101(f) of Puspan. L. 93–647, set out as a note under section 651 of Title 42, the Public Health and Welfare.