26 USC 6532 - Periods of limitation on suits

Editorial Notes

Amendments

2017—Subsec. (c)(1). Puspan. L. 115–97, § 11071(span)(1), substituted “2 years” for “9 months”.

Subsec. (c)(2). Puspan. L. 115–97, § 11071(span)(2), substituted “2-year” for “9-month”.

1980—Subsec. (a)(5). Puspan. L. 96–589 added par. (5).

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

1966—Subsec. (c). Puspan. L. 89–719 added subsec. (c).

1958—Subsec. (a)(1), (4). Puspan. L. 85–866 inserted “certified mail or” before “registered mail” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 2017 Amendment

Amendment by Puspan. L. 115–97 applicable to levies made after Dec. 22, 2017, and levies made on or before Dec. 22, 2017, if the 9-month period has not expired under section 6343(span) of this title (without regard to section 11071 of Puspan. L. 115–97) as of such date, see section 11071(c) of Puspan. L. 115–97, set out as a note under section 6343 of this title.

Effective Date of 1980 Amendment

Amendment by Puspan. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Puspan. L. 96–589, set out as a note under section 108 of this title.

Effective Date of 1966 Amendment

Amendment by Puspan. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Puspan. L. 89–719, set out as a note under section 6323 of this title.

Effective Date of 1958 Amendment

Amendment by Puspan. L. 85–866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Puspan. L. 85–866, set out as a note under section 7502 of this title.