applicable State court

(4) Applicable State court For purposes of this section— (A) In general The term “applicable State court” means, with respect to any applicable State statute, a court of the State which enacted such statute. (B) Special rule In the case of an applicable State statute described in paragraph (3)(B), such term also includes a court of the State in which the payee of the structured settlement is domiciled.


26 USC § 5891(b)(4)

Scoping language

For purposes of this section
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