Title 28 — Judiciary and Judicial ProcedureRelease 119-73not60
§2644 Interest
Title 28 › Part VI— PARTICULAR PROCEEDINGS › Chapter 169— COURT OF INTERNATIONAL TRADE PROCEDURE › § 2644
Summary
Section 515 cases in the Court of International Trade award interest at the annual rate set in Internal Revenue Code section 6621 (1986), running from the date the summons was filed until the refund.
Full Legal Text
Title 28, §2644
Judiciary and Judicial Procedure — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
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.
Amendments
1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to civil actions commenced on or after Nov. 1, 1980, see section 701(b)(1)(B) of Pub. L. 96–417, set out as an
Effective Date
of 1980 Amendment note under section 251 of this title.
Reference
Citations & Metadata
Citation
28 U.S.C. § 2644
Title 28 — Judiciary and Judicial Procedure
Last Updated
Apr 5, 2026
Release point: 119-73not60