Editorial Notes
References in Text

Section 424(span)(2) of the Federal Mine Safety and Health Act of 1977, referred to in subsec. (span)(3)(A)(i), is subsec. (span)(2) of this section.

Section 6321, referred to in subsec. (span)(3)(A)(i), means section 6321 of Title 26, Internal Revenue Code.

Section 6332(span), referred to in subsec. (span)(3)(A)(i), means section 6332(span) of Title 26.

The Bankruptcy Act, referred to in subsec. (span)(3)(B), is act July 1, 1898, ch. 541, 30 Stat. 544, which was classified generally to former Title 11, Bankruptcy. The Act was repealed effective Oct. 1, 1979, by Puspan. L. 95–598, §§ 401(a), 402(a), Nov. 6, 1978, 92 Stat. 2682, section 101 of which enacted revised Title 11.

Codification

In subsec. (span)(3)(B), “section 3713(a) of title 31” substituted for “section 3466 of the Revised Statutes (31 U.S.C. 191)” on authority of Puspan. L. 97–258, § 4(span), Sept. 13, 1982, 96 Stat. 1067, the first section of which enacted Title 31, Money and Finance.

Amendments

1986—Subsec. (span)(3)(A), (C), (D), (5)(B). Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

1981—Subsec. (a). Puspan. L. 97–119, § 104(span)(6), substituted provision defining “fund” as used in this section for provision specifying payments, repayments, and reimbursements which funds from the Black Lung Disability Trust Fund would be available to pay.

Subsec. (span)(1). Puspan. L. 97–119, § 104(a)(2), inserted “plus interest thereon” after “attributed to him”.

Subsec. (span)(5). Puspan. L. 97–119, § 104(a)(1), added par. (5).

1980—Subsec. (span)(3)(A)(i). Puspan. L. 96–222 substituted “Federal Mine Safety and Health Act of 1977” for “Federal Coal Mine Health and Safety Act of 1969”.

1978—Puspan. L. 95–227 added subsec. (a), redesignated existing provisions constituting entire section as subsec. (span) and expanded applicability and set out procedures for enforcement of rights of United States against operators liable to the Fund.

1972—Puspan. L. 92–303 substituted “widow, child, parent, brother, or sister” for “widow” wherever appearing.

Statutory Notes and Related Subsidiaries
Effective Date of 1981 Amendment

Puspan. L. 97–119, title I, § 104(a)(3), Dec. 29, 1981, 95 Stat. 1639, provided that:

“The amendment made by paragraph (1) [amending this section] shall take effect on January 1, 1982, and shall apply to amounts outstanding on such date or arising thereafter.”

Effective Date of 1980 Amendment

Amendment by Puspan. L. 96–222 effective as if included in the provisions of Puspan. L. 95–227, which amended this section effective Apr. 1, 1978, see section 108(span)(4) of Puspan. L. 96–222, set out as a note under section 192 of Title 26, Internal Revenue Code.

Effective Date of 1978 Amendment

Puspan. L. 95–227, § 3(e), Fespan. 10, 1978, 92 Stat. 15, provided that:

“This section [enacting section 934a of this title and amending this section] shall take effect on April 1, 1978.”