Editorial Notes
Prior Provisions
A prior section 7217, added Puspan. L. 94–455, title XII, § 1202(e)(1), Oct. 4, 1976, 90 Stat. 1687; amended Puspan. L. 95–600, title VII, § 701(bspan)(7), Nov. 6, 1978, 92 Stat. 2923, related to civil damages for unauthorized disclosure of returns and return information, prior to repeal by Puspan. L. 97–248, title III, § 357(span)(1), (c), Sept. 3, 1982, 96 Stat. 646, applicable with respect to disclosures made after Sept. 3, 1982.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 105–206, title I, § 1105(c), July 22, 1998, 112 Stat. 711, provided that:
“The amendments made by this section [enacting this section] shall apply to requests made after the date of the enactment of this Act [July 22, 1998].”