dreamproit/uscode huggingface dataset:
26 U.S.C. § 5851 (INTERNAL REVENUE CODE)
§ 5851. Special (occupational) tax exemption
(a) Business with United States
Any person required to pay special (occupational) tax under section 5801 shall be relieved from payment of that tax if he establishes to the satisfaction of the Secretary that his business is conducted exclusively with, or on behalf of, the United States or any department, independent establishment, or agency thereof. The Secretary may relieve any person manufacturing firearms for, or on behalf of, the United States from compliance with any provision of this chapter in the conduct of such business.
(b) Application
The exemption provided for in subsection (a) of this section may be obtained by filing with the Secretary an application on such form and containing such information as may by regulations be prescribed. The exemptions must thereafter be renewed on or before July 1 of each year. Approval of the application by the Secretary shall entitle the applicant to the exemptions stated on the approved application.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1233; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 5851, act Aug. 16, 1954, ch. 736, 68A Stat. 728, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, § 203(h)(1), (2), 72 Stat. 1428, related to possessing firearms illegally, prior to the general revision of this chapter by Pub. L. 90–618. See section 5861(b) of this title.
Provisions similar to those comprising this section were contained in prior section 5812, act Aug. 16, 1954, ch. 736, 68A Stat. 722, prior to the general revision of this chapter by Pub. L. 90–618.
heading: Amendments
text: 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title.
26 U.S.C. § 6039I (INTERNAL REVENUE CODE)
§ 6039I. Returns and records with respect to employer-owned life insurance contracts
(a) In general
Every applicable policyholder owning 1 or more employer-owned life insurance contracts issued after the date of the enactment of this section shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) showing for each year such contracts are owned—
(1) the number of employees of the applicable policyholder at the end of the year,
(2) the number of such employees insured under such contracts at the end of the year,
(3) the total amount of insurance in force at the end of the year under such contracts,
(4) the name, address, and taxpayer identification number of the applicable policyholder and the type of business in which the policyholder is engaged, and
(5) that the applicable policyholder has a valid consent for each insured employee (or, if all such consents are not obtained, the number of insured employees for whom such consent was not obtained).
(b) Recordkeeping requirement
Each applicable policyholder owning 1 or more employer-owned life insurance contracts during any year shall keep such records as may be necessary for purposes of determining whether the requirements of this section and section 101(j) are met.
(c) Definitions
Any term used in this section which is used in section 101(j) shall have the same meaning given such term by section 101(j).
(Added Pub. L. 109–280, title VIII, § 863(b), Aug. 17, 2006, 120 Stat. 1023.)
heading: Editorial Notes
heading: References in Text
text: The date of the enactment of this section, referred to in subsec. (a), is the date of enactment of Pub. L. 109–280, which was approved Aug. 17, 2006.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section applicable to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after such date pursuant to an exchange described in section 1035 of this title for a contract issued on or prior to that date, and any material change to cause the contract to be treated as a new contract, with exception in the case of a master contract, see section 863(d) of Pub. L. 109–280, set out as an Effective Date of 2006 Amendment note under section 101 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: Editorial Notes
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: Statutory Notes and Related Subsidiaries
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. § 6713 (INTERNAL REVENUE CODE)
§ 6713. Disclosure or use of information by preparers of returns
(a) Imposition of penalty
If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who—
(1) discloses any information furnished to him for, or in connection with, the preparation of any such return, or
(2) uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
shall pay a penalty of $250 for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calendar year shall not exceed $10,000.
(b) Enhanced penalty for improper use or disclosure relating to identity theft
(1) In general
In the case of a disclosure or use described in subsection (a) that is made in connection with a crime relating to the misappropriation of another person’s taxpayer identity (as defined in section 6103(b)(6)), whether or not such crime involves any tax filing, subsection (a) shall be applied—
(A) by substituting “$1,000” for “$250”, and
(B) by substituting “$50,000” for “$10,000”.
(2) Separate application of total penalty limitation
The limitation on the total amount of the penalty under subsection (a) shall be applied separately with respect to disclosures or uses to which this subsection applies and to which it does not apply.
(c) Exceptions
The rules of section 7216(b) shall apply for purposes of this section.
(d) Deficiency procedures not to apply
Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by this section.
(Added Pub. L. 100–647, title VI, § 6242(a), Nov. 10, 1988, 102 Stat. 3749, § 6712; renumbered § 6713, Pub. L. 101–239, title VII, § 7816(v)(1), Dec. 19, 1989, 103 Stat. 2423; amended Pub. L. 116–25, title II, § 2009(a), July 1, 2019, 133 Stat. 1007.)
heading: Editorial Notes
heading: Amendments
text: 2019—Subsecs. (b) to (d). Pub. L. 116–25 added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 2019 Amendment
text: Pub. L. 116–25, title II, § 2009(c), July 1, 2019, 133 Stat. 1007, provided that: “The amendments made by this section [amending this section and section 7216 of this title] shall apply to disclosures or uses on or after the date of the enactment of this Act [July 1, 2019].”
heading: Effective Date
text: Pub. L. 100–647, title VI, § 6242(d), Nov. 10, 1988, 102 Stat. 3749, provided that: “The amendments made by this section [enacting this section and amending section 7216 of this title] shall apply to disclosures or uses after December 31, 1988.”
26 U.S.C. § 6714 (INTERNAL REVENUE CODE)
§ 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
(a) Imposition of penalty
If an organization fails to meet the disclosure requirement of section 6115 with respect to a quid pro quo contribution, such organization shall pay a penalty of $10 for each contribution in respect of which the organization fails to make the required disclosure, except that the total penalty imposed by this subsection with respect to a particular fundraising event or mailing shall not exceed $5,000.
(b) Reasonable cause exception
No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
(Added Pub. L. 103–66, title XIII, § 13173(b), Aug. 10, 1993, 107 Stat. 456.)
heading: Editorial Notes
heading: Codification
text: Another section 6714 was renumbered section 6715 of this title.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section applicable to quid pro quo contributions made on or after Jan. 1, 1994, see section 13173(d) of Pub. L. 103–66, set out as a note under section 6115 of this title.
26 U.S.C. § 7302 (INTERNAL REVENUE CODE)
§ 7302. Property used in violation of internal revenue laws
It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property. A search warrant may issue as provided in chapter 205 of title 18 of the United States Code and the Federal Rules of Criminal Procedure for the seizure of such property. Nothing in this section shall in any manner limit or affect any criminal or forfeiture provision of the internal revenue laws, or of any other law. The seizure and forfeiture of any property under the provisions of this section and the disposition of such property subsequent to seizure and forfeiture, or the disposition of the proceeds from the sale of such property, shall be in accordance with existing laws or those hereafter in existence relating to seizures, forfeitures, and disposition of property or proceeds, for violation of the internal revenue laws.
(Aug. 16, 1954, ch. 736, 68A Stat. 867.)
heading: Editorial Notes
heading: References in Text
text: The Federal Rules of Criminal Procedure, referred to in text, are set out in the Appendix to Title 18, Crimes and Criminal Procedure.
heading: Constitutionality
text: For information regarding constitutionality of this section, see Congressional Research Service, The Constitution of the United States of America: Analysis and Interpretation, Table of Laws Held Unconstitutional in Whole or in Part by the Supreme Court.
26 U.S.C. § 9819 (INTERNAL REVENUE CODE)
§ 9819. Maintenance of price comparison tool
A group health plan shall offer price comparison guidance by telephone and make available on the Internet website of the plan or issuer a price comparison tool that (to the extent practicable) allows an individual enrolled under such plan, with respect to such plan year, such geographic region, and participating providers with respect to such plan or coverage, to compare the amount of cost-sharing that the individual would be responsible for paying under such plan with respect to the furnishing of a specific item or service by any such provider.
(Added Pub. L. 116–260, div. BB, title I, § 114(b)(1), Dec. 27, 2020, 134 Stat. 2874.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Pub. L. 116–260, div. BB, title I, § 114(d), Dec. 27, 2020, 134 Stat. 2875, provided that: “The amendments made by this section [enacting this section, section 1185h of Title 29, Labor, and section 300gg–114 of Title 42, The Public Health and Welfare] shall apply with respect to plan years beginning on or after January 1, 2022.”
26 U.S.C. § 9823 (INTERNAL REVENUE CODE)
§ 9823. Air ambulance report requirements
(a) In general
Each group health plan shall submit to the Secretary, jointly with the Secretary of Labor and the Secretary of Health and Human Services—
(1) not later than the date that is 90 days after the last day of the first calendar year beginning on or after the date on which a final rule is promulgated pursuant to the rulemaking described in section 106(d) of the No Surprises Act, the information described in subsection (b) with respect to such plan year; and
(2) not later than the date that is 90 days after the last day of the calendar year immediately succeeding the plan year described in paragraph (1), such information with respect to such immediately succeeding plan year.
(b) Information described
For purposes of subsection (a), information described in this subsection, with respect to a group health plan is each of the following:
(1) Claims data for air ambulance services furnished by providers of such services, disaggregated by each of the following factors:
(A) Whether such services were furnished on an emergent or nonemergent basis.
(B) Whether the provider of such services is part of a hospital-owned or sponsored program, municipality-sponsored program, hospital independent partnership (hybrid) program, independent program, or tribally operated program in Alaska.
(C) Whether the transport in which the services were furnished originated in a rural or urban area.
(D) The type of aircraft (such as rotor transport or fixed wing transport) used to furnish such services.
(E) Whether the provider of such services has a contract with the plan or issuer, as applicable, to furnish such services under the plan or coverage, respectively.
(2) Such other information regarding providers of air ambulance services as the Secretary may specify.
(Added Pub. L. 116–260, div. BB, title I, § 106(b)(3)(A), Dec. 27, 2020, 134 Stat. 2854.)
heading: Editorial Notes
heading: References in Text
text: Section 106(d) of the No Surprises Act, referred to in subsec. (a)(1), is section 106(d) of div. BB of Pub. L. 116–260, which is set out as a note under section 300gg–118 of Title 42, The Public Health and Welfare.
33 U.S.C. § 59p (NAVIGATION AND NAVIGABLE WATERS)
§ 59p. Kenduskeag Stream, Penobscot County, Maine
The Kenduskeag Stream, a minor tributary of the Penobscot River, located in Penobscot County, in the State of Maine, be, and the same is hereby, declared to be a nonnavigable waterway within the meaning of the Constitution and laws of the United States of America.
The right of Congress to alter, amend, or repeal this section is hereby expressly reserved.
(July 11, 1947, ch. 236, 61 Stat. 316.)
33 U.S.C. § 425 (NAVIGATION AND NAVIGABLE WATERS)
§ 425. Omitted
heading: Editorial Notes
heading: Codification
text: Section, act June 7, 1924, ch. 316, § 9, 43 Stat. 606, directed Secretary of War to investigate depositing of polluting substances into navigable streams and report the results to Congress not later than two years from June 7, 1924. Subsequent to editorial omission of this section as obsolete, Pub. L. 89–753, title II, § 211(a), Nov. 3, 1966, 80 Stat. 1252–1254, amended act June 7, 1924, generally, after which such Act consisted only of sections 1 to 7, resulting in the statutory omission of section 9.
33 U.S.C. § 431...437 (NAVIGATION AND NAVIGABLE WATERS)
§§ 431 to 437. Repealed. Pub. L. 91–224, title I, § 108, Apr. 3, 1970, 84 Stat. 113
text: Section 431, act June 7, 1924, ch. 316, § 1, 43 Stat. 604; Pub. L. 89–753, title II, § 211(a), Nov. 3, 1966, 80 Stat. 1252, related to the short title for this subchapter.
text: Section 432, act June 7, 1924, ch. 316, § 2, 43 Stat. 604; Pub. L. 89–753, title II, § 211(a), Nov. 3, 1966, 80 Stat. 1252, defined “oil,” “person”, “coastal navigable waters of the United States”, and “Secretary”.
text: Section 433, act June 7, 1924, ch. 316, § 3, 43 Stat. 605; Pub. L. 89–753, title II, § 211(a), Nov. 3, 1966, 80 Stat. 1253, related to prohibition against discharge of oil generally.
text: Section 434, act June 7, 1924, ch. 316, § 4, 43 Stat. 605; Pub. L. 89–753, title II, § 211(a), Nov. 3, 1966, 80 Stat. 1253, related to penalties for violation of oil discharge prohibition and liability of vessel.
text: Section 435, act June 7, 1924, ch. 316, § 5, 43 Stat. 605; 1946 Reorg. Plan No. 3, §§ 101–104, eff. July 16, 1946, 11 F.R. 7875, 60 Stat. 1097; Pub. L. 89–753, title II, § 211(a), Nov. 3, 1966, 80 Stat. 1254, related to revocation or suspension of licenses of officers of offending vessels.
text: Section 436, act June 7, 1924, ch. 316, § 6, as added Pub. L. 89–753, title II, § 211(a), Nov. 3, 1966, 80 Stat. 1254, related to authorization of use of certain personnel in enforcement of this subchapter and arrest of offenders.
text: Section 437, act June 7, 1924, ch. 316, § 7, 43 Stat. 606; Pub. L. 89–753, title II, § 211(a), Nov. 3, 1966, 80 Stat. 1254, related to affect of this subchapter on preexisting laws for preservation and protection of navigable waters.
text: See section 1251 et seq. of this title.
33 U.S.C. § 3701 (NAVIGATION AND NAVIGABLE WATERS)
§ 3701. Purposes
The purposes of this chapter are to provide for—
(1) development coordination 1 and implementation of a comprehensive interagency plan to—
(A) monitor and conduct research on the processes and consequences of ocean acidification and coastal acidification on marine organisms and ecosystems; and
(B) maintain and advise an interagency research, monitoring, and public outreach program on ocean acidification and coastal acidification;
(2) maintenance of an ocean acidification program within the National Oceanic and Atmospheric Administration;
(3) assessment and consideration of regional and national ecosystem and socioeconomic impacts of increased ocean acidification and coastal acidification; and
(4) research adaptation strategies and mitigating the impacts of ocean and coastal acidification and related co-stressors on marine ecosystems.
(Pub. L. 111–11, title XII, § 12402, Mar. 30, 2009, 123 Stat. 1436; Pub. L. 117–167, div. B, title VI, § 10642, Aug. 9, 2022, 136 Stat. 1672.)
heading: Editorial Notes
heading: Amendments
text: 2022—Pub. L. 117–167, § 10642(b), struck out subsec. (a) designation and heading “Purposes” before “The purposes” in introductory provisions.
Subsec. (a)(1). Pub. L. 117–167, § 10642(a)(1), substituted “development coordination and implementation” for “development and coordination” in introductory provisions, “acidification and coastal acidification on marine organisms” for “acidification on marine organisms” in subpar. (A), and “maintain and advise an interagency research, monitoring, and public outreach program on ocean acidification and coastal acidification;” for “establish an interagency research and monitoring program on ocean acidification;” in subpar. (B).
Subsec. (a)(2). Pub. L. 117–167, § 10642(a)(2), substituted “maintenance” for “establishment”.
Subsec. (a)(3). Pub. L. 117–167, § 10642(a)(3), inserted “and coastal acidification” after “ocean acidification”.
Subsec. (a)(4). Pub. L. 117–167, § 10642(a)(4), substituted “mitigating the impacts of ocean and coastal acidification and related co-stressors on marine ecosystems.” for “techniques for effectively conserving marine ecosystems as they cope with increased ocean acidification.”
heading: Statutory Notes and Related Subsidiaries
heading: Short Title of 2022 Amendment
text: Pub. L. 117–167, div. B, title VI, § 10641, Aug. 9, 2022, 136 Stat. 1672, provided that: “This subtitle [subtitle E (§§ 10641–10649) of title VI of div. B of Pub. L. 117–167, amending this section and sections 3702 to 3708 of this title] may be cited as the ‘Coastal and Ocean Acidification Research and Innovation Act of 2021’.”
heading: Short Title
text: Pub. L. 111–11, title XII, § 12401, Mar. 30, 2009, 123 Stat. 1436, provided that: “This subtitle [subtitle D (§§ 12401–12409) of title XII of Pub. L. 111–11, enacting this chapter] may be cited as the ‘Federal Ocean Acidification Research And Monitoring Act of 2009’ or the ‘FOARAM Act’.”
33 U.S.C. § 3702 (NAVIGATION AND NAVIGABLE WATERS)
§ 3702. Definitions
In this chapter:
(1) Coastal acidification
The term “coastal acidification” means the decrease in pH and changes in the water chemistry of coastal oceans, estuaries, and Great Lakes from atmospheric pollution, freshwater inputs, and excess nutrient run-off from land.
(2) Ocean acidification
The term “ocean acidification” means the decrease in pH and changes in the water chemistry of the Earth’s oceans, coastal estuaries, marine waterways, and Great Lakes caused by carbon dioxide from the atmosphere and the breakdown of organic matter.
(3) Secretary
The term “Secretary” means the Secretary of Commerce, acting through the Administrator of the National Oceanic and Atmospheric Administration.
(4) Subcommittee
The term “Subcommittee” means the National Science and Technology Council Subcommittee on Ocean Science and Technology.
(5) State
The term “State” means each State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands of the United States, and any other territory or possession of the United States.
(Pub. L. 111–11, title XII, § 12403, Mar. 30, 2009, 123 Stat. 1437; Pub. L. 117–167, div. B, title VI, § 10643, Aug. 9, 2022, 136 Stat. 1672.)
heading: Editorial Notes
heading: Amendments
text: 2022—Par. (1). Pub. L. 117–167, § 10643(4), added par. (1). Former par. (1) redesignated (2).Pub. L. 117–167, § 10643(1), substituted “and changes in the water chemistry of the Earth’s oceans, coastal estuaries, marine waterways, and Great Lakes caused by carbon dioxide from the atmosphere and the breakdown of organic matter” for “of the Earth’s oceans and changes in ocean chemistry caused by chemical inputs from the atmosphere, including carbon dioxide”.
Par. (2). Pub. L. 117–167, § 10643(3), redesignated par. (1) as (2). Former par. (2) redesignated (3).
Par. (3). Pub. L. 117–167, § 10643(3), redesignated par. (2) as (3). Former par. (3) redesignated (4).
Pub. L. 117–167, § 10643(2), substituted “National Science and Technology Council Subcommittee on Ocean Science and Technology” for “Joint Subcommittee on Ocean Science and Technology of the National Science and Technology Council”.
Par. (4). Pub. L. 117–167, § 10643(3), redesignated par. (3) as (4).
Par. (5). Pub. L. 117–167, § 10643(5), added par. (5).