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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 9721 Civil enforcement us united_states_code code_section 26 INTERNAL REVENUE CODE 99 COAL INDUSTRY HEALTH BENEFITS 9721 26 U.S.C. § 9721 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s9721 data/legal/raw/us/code/title-26/usc26.xml 4519f89d765836be310cfa852491a23078e6b5c4843152e84bc13051f225bb82 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 f59ab74bebd981499b1116827a63e42fa3abce893501ecc129d04007fa7838e6 2026-07-04 official
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26 U.S.C. § 9721 - Civil enforcement

Text

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. 102486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3055; amended Pub. L. 109432, div. C, title II, § 213(b)(2), Dec. 20, 2006, 120 Stat. 3027.)

Notes

Editorial Notes

References in TextThe Employee Retirement Income Security Act of 1974, referred to in text, is Pub. L. 93406, Sept. 2, 1974, 88 Stat. 829. 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.

Amendments2006—Pub. L. 109432 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.”