Execution shall not issue against a collector or other revenue officer on a final judgment in any proceeding against him for any of his acts, or for the recovery of any money exacted by or paid to him and subsequently paid into the Treasury, in performing his official duties, if the court certifies that:
probable cause existed; or
the officer acted under the directions of the Secretary of the Treasury, the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or other proper Government officer.
When such certificate has been issued, the amount of the judgment shall be paid out of the proper appropriation by the Treasury.
June 25, 1948, ch. 64662 Stat. 960Pub. L. 107–296, title XI, § 1112l116 Stat. 2277(, ; (), , .)
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., § 842 (R.S. § 989).
Changes were made in phraseology.
Editorial Notes
Amendments
Pub. L. 107–2962002—Par. (2). inserted “, the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice,” after “the Secretary of the Treasury”.
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Pub. L. 107–296section 4 of Pub. L. 107–296section 101 of Title 6Amendment by effective 60 days after , see , set out as an Effective Date note under , Domestic Security.