26 U.S.C. § 7473

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 7473 - Disposition of fees

Except as provided in sections 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.

26 U.S.C. § 7473

Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99-514, title XV, §1553(b)(2), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 114-113, div. Q, title IV, §432(b), Dec. 18, 2015, 129 Stat. 3126.

EDITORIAL NOTES

AMENDMENTS2015-Pub. L. 114-113 amended section generally. Prior to amendment, text read as follows: "Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts." 1986-Pub. L. 99-514 substituted "Except as provided in section 7475, all" for "All".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99-514 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99-514, set out as an Effective Date note under section 7475 of this title.

Tax Court

The term "Tax Court" means the United States Tax Court.