dreamproit/uscode huggingface dataset:
21 U.S.C. § 360bbb–3b (FOOD AND DRUGS)
§ 360bbb–3b. Products held for emergency use
It is not a violation of any section of this chapter or of the Public Health Service Act [42 U.S.C. 201 et seq.] for a government entity (including a Federal, State, local, or tribal government entity), or a person acting on behalf of such a government entity, to introduce into interstate commerce a product (as defined in section 360bbb–3(a)(4) of this title) intended for emergency use, if that product—
(1) is intended to be held and not used; and
(2) is held and not used, unless and until that product—
(A) is approved, cleared, or licensed under section 355, 360(k), 360b, or 360e of this title or section 351 of the Public Health Service Act [42 U.S.C. 262] or conditionally approved under section 360ccc of this title;
(B) is authorized for investigational use under section 355, 360b, or 360j of this title or section 351 of the Public Health Service Act [42 U.S.C. 262]; or
(C) is authorized for use under section 360bbb–3 of this title or section 360bbb–3a of this title.
(June 25, 1938, ch. 675, § 564B, as added Pub. L. 113–5, title III, § 302(d), Mar. 13, 2013, 127 Stat. 185; amended Pub. L. 114–255, div. A, title III, § 3088(d), Dec. 13, 2016, 130 Stat. 1149; Pub. L. 116–22, title VII, § 705(d), June 24, 2019, 133 Stat. 964.)
heading: References in Text
text: The Public Health Service Act, referred to in text, is act July 1, 1944, ch. 373, 58 Stat. 682, which is classified generally to chapter 6A (§ 201 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 201 of Title 42 and Tables.
heading: Amendments
text: 2019—Par. (2)(B). Pub. L. 116–22, § 705(d)(1), inserted comma after “355”.
Par. (2)(C). Pub. L. 116–22, § 705(d)(2), inserted “or section 360bbb–3a of this title” before period at end.
2016—Par. (2)(A). Pub. L. 114–255, § 3088(d)(1), substituted “360b, or 360e of this title” for “or 360e of this title” and inserted “or conditionally approved under section 360ccc of this title” after “Public Health Service Act”.
Par. (2)(B). Pub. L. 114–255, § 3088(d)(2), substituted “360b, or 360j of this title” for “or 360j of this title”.
21 U.S.C. § 1506...1508 (FOOD AND DRUGS)
§§ 1506 to 1508. Repealed. Pub. L. 100–690, title I, § 1009, Nov. 18, 1988, 102 Stat. 4188, as amended by Pub. L. 105–20, § 2(b), June 27, 1997, 111 Stat. 234; Pub. L. 115–271, title VIII, § 8203(a)(3), Oct. 24, 2018, 132 Stat. 4111
text: Section 1506, Pub. L. 100–690, title I, § 1009, Nov. 18, 1988, 102 Stat. 4188; Pub. L. 103–322, title IX, § 90208(a), Sept. 13, 1994, 108 Stat. 1995; Pub. L. 105–20, § 2(b), June 27, 1997, 111 Stat. 234; Pub. L. 115–271, title VIII, § 8203(a)(3), Oct. 24, 2018, 132 Stat. 4111, repealed this subchapter, and the amendments made by this subchapter, except for section 1007, effective Sept. 30, 1997. Amendment by Pub. L. 115–271 added another exception for sections 1021 to 1035 of Pub. L. 100–690 (21 U.S.C. 1521 to 1535), which was not given effect because those sections had not been treated as repealed in light of Pub. L. 105–20, § 2(b).
text: Section 1507, Pub. L. 100–690, title I, § 1010, Nov. 18, 1988, 102 Stat. 4188; Pub. L. 105–20, § 2(b), June 27, 1997, 111 Stat. 234, defined terms for purposes of this subchapter. See section 1701 of this title.
text: Section 1508, Pub. L. 100–690, title I, § 1011, Nov. 18, 1988, 102 Stat. 4189; Pub. L. 103–322, title IX, § 90206, Sept. 13, 1994, 108 Stat. 1995; Pub. L. 105–20, § 2(b), June 27, 1997, 111 Stat. 234, authorized appropriations to carry out this subchapter. See section 1711 of this title.
heading: Effective Date of Repeal
text: Repeal effective Sept. 30, 1997, see section 1009 of Pub. L. 100–690, as amended, which was formerly classified to section 1506 of this title.
21 U.S.C. § 1523 (FOOD AND DRUGS)
§ 1523. Definitions
In this subchapter:
(1) Administrator
The term “Administrator” means the Administrator appointed by the Director under section 1531(c) of this title.
(2) Advisory Commission
The term “Advisory Commission” means the Advisory Commission established under section 1541 1 of this title.
(3) Community
The term “community” shall have the meaning provided that term by the Administrator, in consultation with the Advisory Commission.
(4) Director
The term “Director” means the Director of the Office of National Drug Control Policy.
(5) Eligible coalition
The term “eligible coalition” means a coalition that meets the applicable criteria under section 1532(a) of this title.
(6) Grant recipient
The term “grant recipient” means the recipient of a grant award under section 1532 of this title.
(7) Nonprofit organization
The term “nonprofit organization” means an organization described under section 501(c)(3) of title 26 that is exempt from taxation under section 501(a) of title 26.
(8) Program
The term “Program” means the program established under section 1531(a) of this title.
(9) Substance use and misuse
The term “substance use and misuse” means—
(A) the illegal use or misuse of drugs, including substances for which a listing is effect 2 under any of schedules I through V under section 812 of this title;
(B) the misuse of inhalants or over-the-counter drugs; or
(C) the use of alcohol, tobacco, or other related product as such use is prohibited by State or local law.
(10) Youth
The term “youth” shall have the meaning provided that term by the Administrator, in consultation with the Advisory Commission.
(Pub. L. 100–690, title I, § 1023, as added Pub. L. 105–20, § 2(a)(2), June 27, 1997, 111 Stat. 225; amended Pub. L. 115–271, title VIII, § 8203(b)(2), Oct. 24, 2018, 132 Stat. 4111.)
heading: References in Text
text: Section 1541 of this title, referred to in par. (2), was repealed by Pub. L. 115–271, title VIII, § 8203(b)(5), Oct. 24, 2018, 132 Stat. 4112.
heading: Amendments
text: 2018—Par. (9). Pub. L. 115–271, which directed adding par. (9) and striking out former par. (9), which defined “substance abuse”, in section 1023 of “chapter 2 of subtitle A of title I of the National Narcotics Leadership Act of 1988”, was executed to this section, which is section 1023 of chapter 2 of the National Narcotics Leadership Act of 1988, to reflect the probable intent of Congress. The National Narcotics Leadership Act of 1988 is itself subtitle A of title I of Pub. L. 100–690.
21 U.S.C. § 1524 (FOOD AND DRUGS)
§ 1524. Authorization of appropriations
(a) In general
There is authorized to be appropriated to the Office of National Drug Control Policy to carry out this subchapter $99,000,000 for each of fiscal years 2018 through 2023.
(b) Administrative costs
Not more than 8 percent of the funds appropriated to carry out this subchapter may be used by the Office of National Drug Control Policy to pay administrative costs associated with the responsibilities of the Office under this subchapter.
(Pub. L. 100–690, title I, § 1024, as added Pub. L. 105–20, § 2(a)(2), June 27, 1997, 111 Stat. 226; amended Pub. L. 107–82, § 1(b), (c), Dec. 14, 2001, 115 Stat. 817; Pub. L. 109–469, title VIII, § 801, Dec. 29, 2006, 120 Stat. 3535; Pub. L. 115–271, title VIII, § 8203(a)(4)(A), (b)(3), Oct. 24, 2018, 132 Stat. 4111.)
heading: Amendments
text: 2018—Pub. L. 115–271, § 8203(b)(3), which directed adding subsecs. (a) and (b) and striking out former subsecs. (a) and (b), which related to authorization of appropriations and administrative costs, respectively, in section 1024 of “chapter 2 of subtitle A of title I of the National Narcotics Leadership Act of 1988”, was executed to this section, which is section 1024 of chapter 2 of the National Narcotics Leadership Act of 1988, to reflect the probable intent of Congress. The National Narcotics Leadership Act of 1988 is itself subtitle A of title I of Pub. L. 100–690.
Pub. L. 115–271, § 8203(a)(4)(A), amended directory language of Pub. L. 109–469, § 801. See 2006 Amendment notes below.
2006—Subsec. (a)(11) to (15). Pub. L. 109–469, § 801(a), as amended by Pub. L. 115–271, § 8203(a)(4)(A), added pars. (11) to (15).
Subsec. (b). Pub. L. 109–469, § 801(b), as amended by Pub. L. 115–271, § 8203(a)(4)(A), amended subsec. (b) generally. Prior to amendment, text read as follows: “Not more than the following percentages of the amounts authorized under subsection (a) of this section may be used to pay administrative costs:
“(1) 10 percent for fiscal year 1998.
“(2) 6 percent for fiscal year 1999.
“(3) 4 percent for fiscal year 2000.
“(4) 3 percent for fiscal year 2001.
“(5) 6 percent for each of fiscal years 2002 through 2007.”
2001—Subsec. (a)(5) to (10). Pub. L. 107–82, § 1(b), added pars. (5) to (10) and struck out former par. (5) which read as follows: “$43,500,000 for fiscal year 2002.”
Subsec. (b)(5). Pub. L. 107–82, § 1(c), added par. (5) and struck out former par. (5) which read as follows: “3 percent for fiscal year 2002.”
heading: Effective Date of 2018 Amendment
text: Pub. L. 115–271, title VIII, § 8203(a)(4)(B), Oct. 24, 2018, 132 Stat. 4111, provided that: “The amendments made by subparagraph (A) [amending this section, section 1532 of this title, and provisions set out as a note under section 1532 of this title] shall take effect as though enacted as part of the Office of National Drug Control Policy Reauthorization Act of 2006 (Public Law 109–469; 120 Stat. 3502).”
21 U.S.C. § 1707 (FOOD AND DRUGS)
§ 1707. Repealed. Pub. L. 115–271, title VIII, § 8222(3), Oct. 24, 2018, 132 Stat. 4143
text: Section, Pub. L. 105–277, div. C, title VII, §§ 708, 715, Oct. 21, 1998, 112 Stat. 2681–687, 2681–693; Pub. L. 109–469, title IV, § 401, title VI, § 602, Dec. 29, 2006, 120 Stat. 3525, 3533; Pub. L. 115–271, title VIII, § 8202(a), (b)(2), Oct. 24, 2018, 132 Stat. 4110, related to Counter-Drug Technology Assessment Center.
21 U.S.C. § 1710a (FOOD AND DRUGS)
§ 1710a. Requirement for disclosure of Federal sponsorship of all Federal advertising or other communication materials
(a) Requirement
Each advertisement or other communication paid for by the Office, either directly or through a contract awarded by the Office, shall include a prominent notice informing the target audience that the advertisement or other communication is paid for by the Office.
(b) Advertisement or other communication
In this section, the term “advertisement or other communication” includes—
(1) an advertisement disseminated in any form, including print or by any electronic means; and
(2) a communication by an individual in any form, including speech, print, or by any electronic means.
(Pub. L. 105–277, div. C, title VII, § 712, as added Pub. L. 109–469, title XI, § 1118, Dec. 29, 2006, 120 Stat. 3546; amended Pub. L. 105–277, div. C. title VII, § 715, Oct. 21, 1998, 112 Stat. 2681–693; Pub. L. 109–469, title VI, § 602, Dec. 29, 2006, 120 Stat. 3533; Pub. L. 115–271, title VIII, § 8202(a), (b)(2), Oct. 24, 2018, 132 Stat. 4110.)
heading: Codification
text: Another section 712 of title VII of div. C of Pub. L. 105–277 amended former section 1509 of this title.
heading: Amendments
text: 2018—Pub. L. 115–271, § 8202(b)(2), repealed Pub. L. 105–277, § 715. See 1998 Amendment note below.
Pub. L. 115–271, § 8202(a), revived and restored this section as in effect on Sept. 29, 2003, and as amended by Pub. L. 109–469 and Pub. L. 112–166. See Reauthorization of the Office of National Drug Control Policy note set out under section 1701 of this title.
2006—Pub. L. 109–469, § 602, amended Pub. L. 105–277, § 715, which provided for the repeal of this section. See 1998 Amendment note below.
1998—Pub. L. 105–277, § 715, as amended by Pub. L. 109–469, § 602, which provided for the repeal of this section effective Sept. 30, 2010, was repealed by Pub. L. 115–271, § 8202(b)(2). See former section 1712 of this title.
21 U.S.C. § 1715 (FOOD AND DRUGS)
§ 1715. GAO audit
Not later than 4 years after October 24, 2018, and every 4 years thereafter, the Comptroller General of the United States shall—
(1) conduct an audit relating to the programs and operations of—
(A) the Office; 1 and
(B) certain programs within the Office,1 including—
(i) the High Intensity Drug Trafficking Areas Program;
(ii) the Drug-Free Communities Program; and
(iii) the campaign under section 1708(f) of this title; and
(2) submit to the Director 1 and the appropriate congressional committees 1 a report containing an evaluation of and recommendations on the—
(A) policies and activities of the programs and operations subject to the audit;
(B) economy, efficiency, and effectiveness in the administration of the reviewed programs and operations; and
(C) policy or management changes needed to prevent and detect fraud and abuse in such programs and operations.
(Pub. L. 115–271, title VIII, § 8220, Oct. 24, 2018, 132 Stat. 4134.)
heading: References in Text
text: The terms “Office”, “Director”, and “appropriate congressional committees”, referred to in text, probably have the meanings given such terms in section 1701 of this title.
heading: Codification
text: Section was enacted as part of the Substance Abuse Prevention Act of 2018, and also as part of the Substance Use–Disorder Prevention that Promotes Opioid Recovery and Treatment for Patients and Communities Act, also known as the SUPPORT for Patients and Communities Act, and not as part of the Office of National Drug Control Policy Reauthorization Act of 1998 which comprises this chapter.
26 U.S.C. § 139H (INTERNAL REVENUE CODE)
§ 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title.
(Added Pub. L. 116–25, title I, § 1202(a), July 1, 2019, 133 Stat. 987.)
heading: Effective Date
text: Pub. L. 116–25, title I, § 1202(c), July 1, 2019, 133 Stat. 988, provided that: “The amendments made by this section [enacting this section] shall apply to interest received on or after the date of the enactment of this Act [July 1, 2019].”
26 U.S.C. § 6108 (INTERNAL REVENUE CODE)
§ 6108. Statistical publications and studies
(a) Publication or other disclosure of statistics of income
The Secretary shall prepare and publish not less than annually statistics reasonably available with respect to the operations of the internal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.
(b) Special statistical studies
The Secretary may, upon written request by any party or parties, make special statistical studies and compilations involving return information (as defined in section 6103(b)(2)) and furnish to such party or parties transcripts of any such special statistical study or compilation. A reasonable fee may be prescribed for the cost of the work or services performed for such party or parties.
(c) Anonymous form
No publication or other disclosure of statistics or other information required or authorized by subsection (a) or special statistical study authorized by subsection (b) shall in any manner permit the statistics, study, or any information so published, furnished, or otherwise disclosed to be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
(d) Statistical support for National Taxpayer Advocate
Upon request of the National Taxpayer Advocate, the Secretary shall, to the extent practicable, provide the National Taxpayer Advocate with statistical support in connection with the preparation by the National Taxpayer Advocate of the annual report described in section 7803(c)(2)(B)(ii). Such statistical support shall include statistical studies, compilations, and the review of information provided by the National Taxpayer Advocate for statistical validity and sound statistical methodology.
(Aug. 16, 1954, ch. 736, 68A Stat. 756; Pub. L. 94–455, title XII, § 1202(b), Oct. 4, 1976, 90 Stat. 1685; Pub. L. 116–25, title I, § 1301(b)(3)(A), July 1, 2019, 133 Stat. 992.)
heading: Amendments
text: 2019—Subsec. (d). Pub. L. 116–25 added subsec. (d).
1976—Pub. L. 94–455 designated existing provisions as subsec. (a), struck out “or his delegate” after “Secretary”, inserted “not less than” after “prepare and publish” and “claimed or” after “income, the amounts”, substituted “internal revenue laws” for “income tax laws”, and added subsecs. (b) and (c).
heading: Effective Date of 2019 Amendment
text: Pub. L. 116–25, title I, § 1301(d), July 1, 2019, 133 Stat. 993, provided that:
“(1) In general.—
Except as otherwise provided in this subsection, the amendments made by this section [amending this section and section 7803 of this title] shall take effect on the date of the enactment of this Act [July 1, 2019].
“(2) Salary of national taxpayer advocate.—
The amendment made by subsection (c) [amending section 7803 of this title] shall apply to compensation paid to individuals appointed as the National Taxpayer Advocate after March 31, 2019.”
heading: Effective Date of 1976 Amendment
text: Amendment by Pub. L. 94–455 effective Jan. 1, 1977, see section 1202(i) of Pub. L. 94–455, set out as a note under section 6103 of this title.
26 U.S.C. § 6336 (INTERNAL REVENUE CODE)
§ 6336. Sale of perishable goods
If the Secretary determines that any property seized is liable to perish, he shall appraise the value of such property and—
(1) Return to owner
If the owner of the property can be readily found, the Secretary shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner—
(A) Pays to the Secretary an amount equal to the appraised value, or
(B) Gives bond in such form, with such sureties, and in such amount as the Secretary shall prescribe, to pay the appraised amount at such time as the Secretary determines to be appropriate in the circumstances.
(2) Immediate sale
If the owner does not pay such amount or furnish such bond in accordance with this section, the Secretary shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 786; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 116–25, title I, § 1404(a), July 1, 2019, 133 Stat. 997.)
heading: Amendments
text: 2019—Pub. L. 116–25 struck out “or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense” after “to perish” in introductory provisions.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
heading: Effective Date of 2019 Amendment
text: Pub. L. 116–25, title I, § 1404(b), July 1, 2019, 133 Stat. 997, provided that: “The amendment made by this section [amending this section] shall apply to property seized after the date of the enactment of this Act [July 1, 2019].”
26 U.S.C. § 6342 (INTERNAL REVENUE CODE)
§ 6342. Application of proceeds of levy
(a) Collection of liability
Any money realized by proceedings under this subchapter (whether by seizure, by surrender under section 6332 (except pursuant to subsection (d)(2) thereof), or by sale of seized property) or by sale of property redeemed by the United States (if the interest of the United States in such property was a lien arising under the provisions of this title) shall be applied as follows:
(1) Expense of levy and sale
First, against the expenses of the proceedings;
(2) Specific tax liability on seized property
If the property seized and sold is subject to a tax imposed by any internal revenue law which has not been paid, the amount remaining after applying paragraph (1) shall then be applied against such tax liability (and, if such tax was not previously assessed, it shall then be assessed);
(3) Liability of delinquent taxpayer
The amount, if any, remaining after applying paragraphs (1) and (2) shall then be applied against the liability in respect of which the levy was made or the sale was conducted.
(b) Surplus proceeds
Any surplus proceeds remaining after the application of subsection (a) shall, upon application and satisfactory proof in support thereof, be credited or refunded by the Secretary to the person or persons legally entitled thereto.
(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 89–719, title I, § 104(h), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 115–141, div. U, title IV, § 401(a)(284), Mar. 23, 2018, 132 Stat. 1198.)
heading: Amendments
text: 2018—Subsec. (a). Pub. L. 115–141 substituted “subsection (d)(2)” for “subsection (c)(2)” in introductory provisions.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1966—Subsec. (a). Pub. L. 89–719 inserted in introductory provisions, references to an exception in the case of surrender under section 6332(c)(2) and to sale of property redeemed by the United States if the interest of the United States in such property was a lien arising under the provisions of this title, struck out “under this subchapter” after “proceedings” in par. (1), and inserted “or the sale was conducted” after “levy was made” in par. (3).
heading: Effective Date of 1966 Amendment
text: Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.