28-U.S.C.-2644

28-U.S.C.-2644

§2644 – Interest

Pathway

Title 28 > Part VI > Chapter 169 > Section 2644

Details

  • Reference: Section 2644
  • Legend: §2644 – Interest
  • USCode Year: 2013

Provision Content

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. 96–417, title III, §301, Oct. 10, 1980, 94 Stat. 1738; amended Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)

References in Text

Section 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.

Amendments

1986—Pub. L. 99–514 substituted Internal Revenue Code of 1986 for Internal Revenue Code of 1954.

Effective Date

Section applicable with respect to civil actions commenced on or after Nov. 1, 1980, see section 701(b)(1)(B) of Pub. L. 96–417, set out as an Effective Date of 1980 Amendment note under section 251 of this title.

U.S. Encyclopedia of Law Coverage

28-U.S.C.-2644 in the Legal Encyclopedia: Judiciary

In this entry about 28-U.S.C.-2644, find legal reference material, bibliographies and premiere content related to judiciary in the American Encyclopedia of Law, presenting a comprehensive view of the United States judiciary-specific issues, written by authorities in the field.

28-U.S.C.-1582 in the Legal Encyclopedia: Trade

In this entry about 28-U.S.C.-1582, find legal reference material, bibliographies and premiere content related to trade in the American Encyclopedia of Law, presenting a comprehensive view of the United States trade-specific issues, written by authorities in the field.

28-U.S.C.-2641 in the Legal Encyclopedia: Proceedings

In this entry about 28-U.S.C.-2641, find legal reference material, bibliographies and premiere content related to proceedings in the American Encyclopedia of Law, presenting a comprehensive view of the United States proceedings-specific issues, written by authorities in the field.

Chapter 95 – Court of International Trade in the Legal Encyclopedia: Court of International Trade

In this entry about Chapter 95 – Court of International Trade, find legal reference material, bibliographies and premiere content related to court of international trade in the American Encyclopedia of Law, presenting a comprehensive view of the United States court of international trade-specific issues, written by authorities in the field.

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