26 U.S. Code § 7473 - Disposition of fees

§ 7473.
Disposition of fees

Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.


1986—Pub. L. 99–514 substituted “Except as provided in section 7475, all” for “All”.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99–514, set out as an Effective Date note under section 7475 of this title.


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