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.
Aug. 16, 1954, ch. 73668A Stat. 888Pub. L. 99–514, title XV, § 1553(b)(2)100 Stat. 2754Pub. L. 114–113, div. Q, title IV, § 432(b)129 Stat. 3126(, ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 114–1132015— 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.”
Pub. L. 99–5141986— substituted “Except as provided in section 7475, all” for “All”.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Pub. L. 99–514section 1553(c) of Pub. L. 99–514section 7475 of this titleAmendment by effective , see , set out as an Effective Date note under .