If, in a civil action in the Court of International Trade under section 515 of the Tariff Act of 1930, the plaintiff obtains monetary relief by a judgment or under a stipulation agreement, interest shall be allowed at an annual rate established under section 6621 of the Internal Revenue Code of 1986. Such interest shall be calculated from the date of the filing of the summons in such action to the date of the refund.
Section 515 of the Tariff Act of 1930, referred to in text, is classified to section
1515 of Title
19, Customs Duties.
Section 6621 of the Internal Revenue Code of 1986, referred to in text, is classified to section
6621 of Title
26, Internal Revenue Code.
1986—Pub. L. 99–514substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Section applicable with respect to civil actions commenced on or after Nov. 1, 1980, see section 701(b)(1)(B) ofPub. L. 96–417, set out as an Effective Date of 1980 Amendment note under section
251 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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