§9721 — Title 26 Internal Revenue Code | U.S. Code

Summary

Use the rules in section 4301 of the Employee Retirement Income Security Act of 1974 (the same rules used for withdrawal‑liability claims under subtitle E of title IV) to collect any amounts required by this chapter or 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)).

Title 26, §9721

Internal Revenue Code — Source: USLM XML via OLRC

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—

(1)arising out of an obligation to pay any amount required to be paid by this chapter; or

(2)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)).

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Employee Retirement Income Security Act of 1974, referred to in text, is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 829. Subtitle E of title IV of the Act is classified generally to subtitle E (§ 1381 et seq.) of subchapter III of chapter 18 of Title 29, Labor. section 4301 of the Act is classified to section 1451 of Title 29. For complete classification of this Act to the Code, see

Short Title

note set out under section 1001 of Title 29 and Tables.

Amendments

2006—Pub. L. 109–432 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply to any claim arising out of an obligation to pay any amount required to be paid by this chapter 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. For purposes of the preceding sentence, a signatory operator and related persons shall be treated in the same manner as employers.”

§9721 Civil enforcement