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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 28 U.S.C. § 2644 Interest us united_states_code code_section 28 JUDICIARY AND JUDICIAL PROCEDURE 169 COURT OF INTERNATIONAL TRADE PROCEDURE 2644 28 U.S.C. § 2644 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc28@119-100.zip /us/usc/t28/s2644 data/legal/raw/us/code/title-28/usc28.xml ff65956f28ad7da234a92887d6747b7515499ec82284b18f53045f3c0e552174 3390f867a2c02f5d0c496269da780795fe19663a090a3040c64a9ee0a541cdcf ff379db554ab428f1d0206a1c373a71d7c6c2aeec7802cb21920782a24d972b2 2026-07-04 official
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28 U.S.C. § 2644 - Interest

Text

If, in a civil action in the Court of International Trade under section 515 of the Tariff Act of 1930, the plaintiff obtains monetary relief by a judgment or under a stipulation agreement, interest shall be allowed at an annual rate established under section 6621 of the Internal Revenue Code of 1986. Such interest shall be calculated from the date of the filing of the summons in such action to the date of the refund.

(Added Pub. L. 96417, title III, § 301, Oct. 10, 1980, 94 Stat. 1738; amended Pub. L. 99514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

Notes

Editorial Notes

References in TextSection 515 of the Tariff Act of 1930, referred to in text, is classified to section 1515 of Title 19, Customs Duties. Section 6621 of the Internal Revenue Code of 1986, referred to in text, is classified to section 6621 of Title 26, Internal Revenue Code.

Amendments1986—Pub. L. 99514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Statutory Notes and Related Subsidiaries

Effective DateSection applicable with respect to civil actions commenced on or after Nov. 1, 1980, see section 701(b)(1)(B) of Pub. L. 96417, set out as an Effective Date of 1980 Amendment note under section 251 of this title.