Section text and notes
Pub. L. 98–8997 Stat. 507 section 504 of this titleSection, , , , related to refund of penalties unlawfully, improperly, or excessively imposed. See .
Public Law 119-102 (07/12/2026)
Repealed. Pub. L. 109–304, § 15(5), Oct. 6, 2006, 120 Stat. 1702]
Pub. L. 98–8997 Stat. 507 section 504 of this titleSection, , , , related to refund of penalties unlawfully, improperly, or excessively imposed. See .