A prior section
, act Oct. 17, 1940, ch. 888, art. II, § 207, as added Oct. 21, 1942, ch. 619, title V, § 507(b)(2)(B), 56 Stat. 964
, related to limitations prescribed by internal revenue laws as affected by period of service, prior to the general amendment of this Act by Pub. L. 108–189
. See section
of this Appendix.
2010—Subsec. (f). Pub. L. 111–275
struck out subsec. (f). Text read as follows: “The penalties provided under subsection (e) are in addition to and do not preclude any other remedy available under law to a person claiming relief under this section, including any award for consequential or punitive damages.”
2008—Subsec. (a)(1). Pub. L. 110–289
, § 2203(b)(1), substituted “in excess of 6 percent—” for “in excess of 6 percent per year during the period of military service.” and added subpars. (A) and (B).
Subsec. (d). Pub. L. 110–289
, § 2203(b)(2), added subsec. (d) and struck out former subsec. (d). Prior to amendment, text read as follows: “As used in this section, the term ‘interest’ includes service charges, renewal charges, fees, or any other charges (except bona fide insurance) with respect to an obligation or liability.”
Subsecs. (e), (f). Pub. L. 110–389
added subsecs. (e) and (f).