26 U.S.C. § 9721
§ 9721. Civil enforcement
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1992 by the Public Law 102-486. Last changed December 20, 2006 by the Public Law 109-432.
Every change, newest first (2)
- December 20, 2006Public Law 109-432
- October 24, 1992Public Law 102-486 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply, in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act, to any claim—
arising out of an obligation to pay any amount required to be paid by this chapter; or
arising out of an obligation to pay any amount required by section 402(h)(5)(B)(ii) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(h)(5)(B)(ii)).