Editorial Notes
Codification
Section was formerly classified to section 58a–1 of this title prior to editorial reclassification and renumbering as this section.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 100–123, § 4, Oct. 5, 1987, 101 Stat. 795, provided that:
“This Act [enacting this section and sections 6622 and 6623 of this title] shall take effect on October 1, 1987.”