dreamproit/uscode huggingface dataset:
26 U.S.C. § 9721 (INTERNAL REVENUE CODE)
§ 9721. Civil enforcement
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)).
(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3055; amended Pub. L. 109–432, div. C, title II, § 213(b)(2), Dec. 20, 2006, 120 Stat. 3027.)
heading: References in Text
text: The Employee Retirement Income Security Act of 1974, referred to in text, is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 829, as amended. 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.
heading: Amendments
text: 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.”
26 U.S.C. § 9722 (INTERNAL REVENUE CODE)
§ 9722. Sham transactions
If a principal purpose of any transaction is to evade or avoid liability under this chapter, this chapter shall be applied (and such liability shall be imposed) without regard to such transaction.
(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3056.)
26 U.S.C. § 9803 (INTERNAL REVENUE CODE)
§ 9803. Guaranteed renewability in multi­employer plans and certain multiple employer welfare arrangements
(a) In general
A group health plan which is a multiemployer plan (as defined in section 414(f)) or which is a multiple employer welfare arrangement may not deny an employer continued access to the same or different coverage under such plan, other than—
(1) for nonpayment of contributions;
(2) for fraud or other intentional misrepresentation of material fact by the employer;
(3) for noncompliance with material plan provisions;
(4) because the plan is ceasing to offer any coverage in a geographic area;
(5) in the case of a plan that offers benefits through a network plan, because there is no longer any individual enrolled through the employer who lives, resides, or works in the service area of the network plan and the plan applies this paragraph uniformly without regard to the claims experience of employers or a factor described in section 9802(a)(1) in relation to such individuals or their dependents; or
(6) for failure to meet the terms of an applicable collective bargaining agreement, to renew a collective bargaining or other agreement requiring or authorizing contributions to the plan, or to employ employees covered by such an agreement.
(b) Multiple employer welfare arrangement
For purposes of subsection (a), the term “multiple employer welfare arrangement” has the meaning given such term by section 3(40) of the Employee Retirement Income Security Act of 1974, as in effect on the date of the enactment of this section.
(Added Pub. L. 104–191, title IV, § 401(a), Aug. 21, 1996, 110 Stat. 2079.)
heading: References in Text
text: Section 3(40) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (b), is classified to section 1002(40) of Title 29, Labor.
The date of the enactment of this section, referred to in subsec. (b), is the date of enactment of Pub. L. 104–191, which was approved Aug. 21, 1996.
26 U.S.C. § 9815 (INTERNAL REVENUE CODE)
§ 9815. 1 Additional market reforms
(a) General rule
Except as provided in subsection (b)—
(1) the provisions of part A of title XXVII of the Public Health Service Act (as amended by the Patient Protection and Affordable Care Act) shall apply to group health plans, and health insurance issuers providing health insurance coverage in connection with group health plans, as if included in this subchapter; and
(2) to the extent that any provision of this subchapter conflicts with a provision of such part A with respect to group health plans, or health insurance issuers providing health insurance coverage in connection with group health plans, the provisions of such part A shall apply.
(b) Exception
Notwithstanding subsection (a), the provisions of sections 2716 and 2718 of title XXVII of the Public Health Service Act (as amended by the Patient Protection and Affordable Care Act) shall not apply with respect to self-insured group health plans, and the provisions of this subchapter shall continue to apply to such plans as if such sections of the Public Health Service Act (as so amended) had not been enacted.
(Added Pub. L. 111–148, title I, § 1563(f), formerly § 1562(f), title X, § 10107(b)(1), Mar. 23, 2010, 124 Stat. 270, 911.)
heading: References in Text
text: The Public Health Service Act, referred to in text, is act July 1, 1944, ch. 373, 58 Stat. 682. Part A of title XXVII of the Act is classified generally to part A (§ 300gg et seq.) of subchapter XXV of chapter 6A of Title 42, The Public Health and Welfare. Sections 2716 and 2718 of title XXVII of the Act are classified to sections 300gg–16 and 300gg–18, respectively, of Title 42. For complete classification of this Act to the Code, see Short Title note set out under section 201 of this Title 42 and Tables.
The Patient Protection and Affordable Care Act, referred to in text, is Pub. L. 111–148, Mar. 23, 2010, 124 Stat. 119. For complete classification of this Act to the Code, see Short Title note set out under section 18001 of Title 42, The Public Health and Welfare, and Tables.
26 U.S.C. § 9831 (INTERNAL REVENUE CODE)
§ 9831. General exceptions
(a) Exception for certain plans
The requirements of this chapter shall not apply to—
(1) any governmental plan, and
(2) any group health plan for any plan year if, on the first day of such plan year, such plan has less than 2 participants who are current employees.
(b) Exception for certain benefits
The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832(c)(1).
(c) Exception for certain benefits if certain conditions met
(1) Limited, excepted benefits
The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832(c)(2) if the benefits—
(A) are provided under a separate policy, certificate, or contract of insurance; or
(B) are otherwise not an integral part of the plan.
(2) Noncoordinated, excepted benefits
The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832(c)(3) if all of the following conditions are met:
(A) The benefits are provided under a separate policy, certificate, or contract of insurance.
(B) There is no coordination between the provision of such benefits and any exclusion of benefits under any group health plan maintained by the same plan sponsor.
(C) Such benefits are paid with respect to an event without regard to whether benefits are provided with respect to such an event under any group health plan maintained by the same plan sponsor.
(3) Supplemental excepted benefits
The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832(c)(4) if the benefits are provided under a separate policy, certificate, or contract of insurance.
(Added Pub. L. 104–191, title IV, § 401(a), Aug. 21, 1996, 110 Stat. 2080, § 9804; renumbered § 9831 and amended Pub. L. 105–34, title XV, § 1531(a)(2), (b)(1)(B)–(E), Aug. 5, 1997, 111 Stat. 1081, 1084, 1085.)
heading: Amendments
text: 1997—Pub. L. 105–34 renumbered section 9804 of this title as this section and substituted reference to section 9832 of this title for reference to section 9805 of this title in subsecs. (b) and (c)(1) to (3).
heading: Effective Date of 1997 Amendment
text: Amendment by Pub. L. 105–34 applicable with respect to group health plans for plan years beginning on or after Jan. 1, 1998, see section 1531(c) of Pub. L. 105–34, set out as a note under section 4980D of this title.
26 U.S.C. § 9833 (INTERNAL REVENUE CODE)
§ 9833. Regulations
The Secretary, consistent with section 104 of the Health Care Portability and Accountability Act of 1996, may promulgate such regulations as may be necessary or appropriate to carry out the provisions of this chapter. The Secretary may promulgate any interim final rules as the Secretary determines are appropriate to carry out this chapter.
(Added Pub. L. 104–191, title IV, § 401(a), Aug. 21, 1996, 110 Stat. 2082; § 9806; renumbered § 9833, Pub. L. 105–34, title XV, § 1531(a)(2), Aug. 5, 1997, 111 Stat. 1081.)
heading: References in Text
text: Section 104 of the Health Care Portability and Accountability Act of 1996, referred to in text, is section 104 of Pub. L. 104–191, which is set out as a note under section 300gg–92 of Title 42, The Public Health and Welfare.
heading: Amendments
text: 1997—Pub. L. 105–34 renumbered section 9806 of this title as this section.
26 U.S.C. § 9834 (INTERNAL REVENUE CODE)
§ 9834. Enforcement
For the imposition of tax on any failure of a group health plan to meet the requirements of this chapter, see section 4980D.
(Added Pub. L. 110–233, title I, § 103(e)(1), May 21, 2008, 122 Stat. 899.)
heading: Effective Date
text: Section applicable with respect to group health plans for plan years beginning after the date that is one year after May 21, 2008, see section 103(f)(2) of Pub. L. 110–233, set out as an Effective Date of 2008 Amendment note under section 9802 of this title.
27 U.S.C. § 1 to 5 (INTOXICATING LIQUORS)
§§ 1 to 5. Repealed. Aug. 27, 1935, ch. 740, title I, § 1, 49 Stat. 872
text: Section 1, act Oct. 28, 1919, ch. 85, § 1, 41 Stat. 305, set forth the short title of act as “National Prohibition Act”.
text: Section 2, act Nov. 23, 1921, ch. 134, § 3, 42 Stat. 223, provided that this title apply to the United States and all territory subject to its jurisdiction, including the Territory of Hawaii and the Virgin Islands.
text: Section 3, act Nov. 23, 1921, ch. 134, § 5, 42 Stat. 223, authorized all laws relating to the manufacture and taxation of and traffic in intoxicating liquor, and all penalties for violations of such laws that were in force on Oct. 28, 1919, to continue in force, as to both beverage and nonbeverage liquor, except to the extent provisions of such laws were directly in conflict with provisions of this title.
text: Section 4, acts Oct. 28, 1919, ch. 85, title II, § 1, 41 Stat. 307; Nov. 23, 1921, ch. 134, § 1, 42 Stat. 222, defined “liquor” or “intoxicating liquor”, “person”, “commissioner”, “application”, “permit”, “bond”, and “regulation”.
text: Section 5, act Oct. 28, 1919, ch. 85, title II, § 1, 41 Stat. 308, provided that any act authorized to be done by the commissioner could be performed by any assistant or agent designated by him for that purpose, and any records required to be filed with the commissioner could be filed with an assistant commissioner or any other person designated to receive such records.
27 U.S.C. § 40a (INTOXICATING LIQUORS)
§ 40a. Repealed. June 25, 1948, ch. 645, § 21, 62 Stat. 862
text: Section, act Aug. 27, 1935, ch. 740, § 204, 49 Stat. 878, related to remission or mitigation of forfeiture of a seized vehicle or aircraft. See section 3668 of Title 18, Crimes and Criminal Procedure.
heading: Effective Date of Repeal
text: Repeal effective Sept. 1, 1948, see act June 25, 1948, ch. 645, § 20, 62 Stat. 862.
27 U.S.C. § 41 to 43 (INTOXICATING LIQUORS)
§§ 41 to 43. Repealed. Aug. 27, 1935, ch. 740, title III, § 308(a), 49 Stat. 880
text: Section 41, act Mar. 3, 1925, ch. 438, § 1, 43 Stat. 1116, related to use of forfeited vessels or vehicles for enforcement of provisions of this title in lieu of sale.
text: Section 42, acts Mar. 3, 1925, ch. 438, § 2, 43 Stat. 1116; May 27, 1930, ch. 342, §§ 9, 10, 46 Stat. 430, related to application by a department head for which seizure of a vessel or vehicle is made to deliver such vessel or vehicle to Department of Justice for use in enforcement of this title, the 18th Amendment, or the customs laws.
text: Section 43, act Mar. 3, 1925, ch. 438, § 3, 43 Stat. 1116, related to limitation on use of forfeited vessels or vehicles.
27 U.S.C. § 43a, 43b (INTOXICATING LIQUORS)
§§ 43a, 43b. Omitted
heading: Codification
text: Section 43a, acts May 14, 1937, ch. 180, § 1, 50 Stat. 145; Mar. 28, 1938, ch. 55, § 1, 52 Stat. 128, related to use by narcotics agents of motor vehicles confiscated pursuant to section 43 of this title.
Section 43b, acts May 6, 1939, ch. 115, title I, § 1, 53 Stat. 663; Mar. 25, 1940, ch. 71, title I, 54 Stat. 63, related to use by narcotics agents of motor vehicles confiscated pursuant to section 157 of this title. See section 3616 of Title 18, Crimes and Criminal Procedure.
27 U.S.C. § 58 to 60 (INTOXICATING LIQUORS)
§§ 58 to 60. Repealed. Mar. 22, 1933, ch. 4, § 2, 48 Stat. 17
text: Section 58, act Oct. 28, 1919, ch. 85, title II, § 37, 41 Stat. 318, related to development of liquids containing less than one-half of one per centum of alcohol.
text: Section 59, act Oct. 28, 1919, ch. 85, title II, § 37, 41 Stat. 318, related to tax on fortified wines for nonbeverage alcohol.
text: Section 60, act Oct. 28, 1919, ch. 85, title II, § 37, 41 Stat. 318, related to burden of proof with regard to alcoholic content.
27 U.S.C. § 61, 62 (INTOXICATING LIQUORS)
§§ 61, 62. Repealed. Aug. 27, 1935, ch. 740, title I, § 1, 49 Stat. 872
text: Section 61, act Oct. 28, 1919, ch. 85, title II, § 38, 41 Stat. 319, authorized Commissioner of Internal Revenue and Attorney General of the United States to hire employees and purchase equipment and supplies necessary for enforcement to this title.
text: Section 62, act Oct. 28, 1919, ch. 85, title II, § 39, 41 Stat. 319, authorized issuance of a summons to any person whose property rights were proceeded against or could be affected by a judgment rendered in a proceeding where such person was not the one who in person violated provisions of law.
27 U.S.C. § 63 (INTOXICATING LIQUORS)
§ 63. Repealed. June 19, 1934, ch. 657, § 3, 48 Stat. 1116
text: Section, acts Oct. 28, 1919, ch. 85, title III, § 20, 41 Stat. 322; July 5, 1932, ch. 428, 47 Stat. 579, made it unlawful to introduce into Canal Zone, or to manufacture, sell, transport, or possess within Canal Zone, any intoxicating liquors, except for sacramental, scientific, or medicinal purposes.
27 U.S.C. § 63a to 63d (INTOXICATING LIQUORS)
§§ 63a to 63d. Transferred
heading: Codification
text: Sections 63a to 63d, act June 19, 1934, ch. 657, §§ 1–4, 48 Stat. 1116, which were transferred to sections 1314b to 1314e, respectively, of Title 48, Territories and Insular Possessions, were subsequently repealed by act Aug. 10, 1949, ch. 415, § 9(d), 63 Stat. 597.
Section 63a, act June 19, 1934, ch. 657, § 1, 48 Stat. 1116, which authorized President to make rules and regulations with respect to alcoholic beverages in Canal Zone, was transferred to section 1314b of Title 48.
Section 63b, act June 19, 1934, ch. 657, § 2, 48 Stat. 1116, which related to punishment for violation of any rules and regulations, was transferred to section 1314c of Title 48.
Section 63c, act June 19, 1934, ch. 657, § 3, 48 Stat. 1116, which related to repeal of prior laws, was transferred to section 1314d of Title 48.
Section 63d, act June 19, 1934, ch. 657, § 4, 48 Stat. 1116, which related to effective date of sections 63a to 63d of this title, was transferred to section 1314e of Title 48.
27 U.S.C. § 64 (INTOXICATING LIQUORS)
§ 64. Repealed. Aug. 27, 1935, ch. 740, title I, § 1, 49 Stat. 872
text: Section, act Oct. 28, 1919, ch. 85, title II, § 36, 41 Stat. 318, provided that invalidity of any provision of this title would not be construed to render invalid other provisions of this title.
27 U.S.C. § 64a to 64o (INTOXICATING LIQUORS)
§§ 64a to 64o. Repealed. Aug. 27, 1935, ch. 740, title II, § 202(a), 49 Stat. 877
text: Section 64a, act Mar. 22, 1933, ch. 4, § 3, 48 Stat. 17, related to manufacture, sale, and transfer of beer, ale, porter, etc., of not more than 3.2 per centum of alcohol.
text: Section 64b, act Mar. 22, 1933, ch. 4, § 3(c), 48 Stat. 17, related to use of mails for advertisements of beer, ale, porter, etc., of not more than 3.2 per centum of alcohol.
text: Section 64c, act Mar. 22, 1933, ch. 4, § 4, 48 Stat. 17, related to permits to manufacture for sale beer, ale, porter, etc., of not more than 3.2 per centum of alcohol.
text: Section 64d, act Mar. 22, 1933, ch. 4, § 4(b), 48 Stat. 18, related to development of beer, ale, porter, etc., of an alcoholic content in excess of that specified in permit with a proviso that such content will subsequently be reduced to prescribed limit.
text: Section 64e, act Mar. 22, 1933, ch. 4, § 4(b)(2), 48 Stat. 18, related to exemption from taxation of fortified wines when used for production of non­beverage alcohol.
text: Section 64f, act Mar. 22, 1933, ch. 4, § 4(b)(4), 48 Stat. 18, related to burden of proof as to alcoholic content of beer, ale, porter, etc.
text: Section 64g, act Mar. 22, 1933, ch. 4, § 4(c), 48 Stat. 18, related to penalties for unlawful manufacture or sale of beer, ale, porter, etc., under this chapter.
text: Section 64h, act Mar. 22, 1933, ch. 4, § 4(d), 48 Stat. 19, related to geographical applications of sections 64c to 64g of this title.
text: Section 64i, act Mar. 22, 1933, ch. 4, § 5, 48 Stat. 19, related to requirement that at time of sale any beer, ale, porter, etc., manufactured under this chapter must contain no more than 3.2 per centum of alcohol.
text: Section 64j, act Mar. 22, 1933, ch. 4, § 6, 48 Stat. 19, related to prohibition of shipment of beer, ale, porter, etc., of an alcoholic content of 3.2 per centum into dry States.
text: Section 64k, act Mar. 22, 1933, ch. 4, § 7, 48 Stat. 19, related to penalties for violation of prohibition of shipment of beer, ale, porter, etc., into dry States.
text: Section 64l, act Mar. 22, 1933, ch. 4, § 8, 48 Stat. 19, related to penalties and forfeitures incurred prior to effective date of chapter.
text: Section 64m, act Mar. 22, 1933, ch. 4, § 1(c), 48 Stat. 16, related to effect of chapter on existing legislation with respect to internal revenue laws.
text: Section 64n, act Mar. 22, 1933, ch. 4, § 9, 48 Stat. 19, related to effective date of chapter.
text: Section 64o, act Mar. 22, 1933, ch. 4, § 10, 48 Stat. 20, provided for a savings clause for provisions of chapter.
27 U.S.C. § 91, 92 (INTOXICATING LIQUORS)
§§ 91, 92. Repealed. Aug. 27, 1935, ch. 740, title I, § 1, 49 Stat. 872
text: Section 91, acts Mar. 2, 1929, ch. 473, § 1, 45 Stat. 1446; Jan. 15, 1931, ch. 29, 46 Stat. 1036, set forth maximum penalties that could be imposed in a criminal prosecution for illegal manufacture, sale, transportation, importation, or exportation of intoxicating liquor, as defined in section 4 of this title.
text: Section 92, act Mar. 2, 1929, ch. 473, § 2, 45 Stat. 1446, provided that section 91 of this title did not operate to repeal or eliminate any minimum penalty provided by this title for first or subsequent offense.
27 U.S.C. § 101 to 108 (INTOXICATING LIQUORS)
§§ 101 to 108. Repealed. Aug. 27, 1935, ch. 740, title I, § 1, 49 Stat. 872
text: Section 101, act May 27, 1930, ch. 342, § 1, 46 Stat. 427, provided that this chapter may be cited as the “Prohibition Reorganization Act of 1930”.
text: Section 102, act May 27, 1930, ch. 342, § 2, 46 Stat. 427, established a Bureau of Prohibition in Department of Justice and authorized appointment of a Director and Assistant Director of Prohibition and designation of officers and employees.
text: Section 103, act May 27, 1930, ch. 342, § 3, 46 Stat. 428, related to creation of an enforcement division in Bureau of Prohibition in Treasury Department.
text: Section 104, act May 27, 1930, ch. 342, § 4, 46 Stat. 428, related to imposition of duties on Attorney General with respect to enforcement of prohibition laws.
text: Section 105, acts May 27, 1930, ch. 342, § 5, 46 Stat. 429; Mar. 31, 1933, ch. 18, § 4, 48 Stat. 24, authorized Attorney General and Secretary of the Treasury to jointly prescribe regulations relating to permits and prescriptions for liquor for medicinal purposes.
text: Section 106, act May 27, 1930, ch. 342, § 6, 46 Stat. 429, related to filing of reports by Attorney General with Secretary of the Treasury with respect to civil liabilities for taxes and penalties and filing of reports by Secretary of the Treasury with Attorney General with respect to revocation of permits.
text: Section 107, act May 27, 1930, ch. 342, § 7, 46 Stat. 429, related to grant, renewal, and amendment of permits.
text: Section 108, act May 27, 1930, ch. 342, § 8, 46 Stat. 430, provided that Bureau of Prohibition shall here­after be known as Bureau of Industrial Alcohol, and Commissioner of Prohibition shall hereafter have title of Commissioner of Industrial Alcohol.
27 U.S.C. § 121 (INTOXICATING LIQUORS)
§ 121. State statutes as operative on termination of transportation; original packages
All fermented, distilled, or other intoxicating liquors or liquids transported into any State or Territory or remaining therein for use, consumption, sale, or storage therein, shall upon arrival in such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such liquids or liquors had been produced in such State or Territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
(Aug. 8, 1890, ch. 728, 26 Stat. 313.)
heading: Short Title
text: Act Aug. 8, 1890, is popularly known as the “Wilson Act” or the “Original Packages Act”.
27 U.S.C. § 122 (INTOXICATING LIQUORS)
§ 122. Shipments into States for possession or sale in violation of State law
The shipment or transportation, in any manner or by any means whatsoever, of any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind, from one State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, into any other State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, or from any foreign country into any State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, which said spirituous, vinous, malted, fermented, or other intoxicating liquor is intended, by any person interested therein, to be received, possessed, sold, or in any manner used, either in the original package or otherwise, in violation of any law of such State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, is prohibited.
(Aug. 27, 1935, ch. 740, § 202(b), 49 Stat. 877.)
heading: Prior Provisions
text: Provisions similar to those in this section were contained in the act of Mar. 1, 1913, ch. 90, § 1, 37 Stat. 699.
heading: Short Title
text: Act Mar. 1, 1913, is popularly known as the “Webb-Kenyon Act”.