Us Code § 2006 - Execution against revenue officer
Full text of Us Code United States Code § 2006 — Execution against revenue officer, with citation guidance and answers to common questions.
§ 2006. Execution against revenue officer
Execution shall not issue against a collector or other revenue officer on a final judgment in any proceeding against him for any of his acts, or for the recovery of any money exacted by or paid to him and subsequently paid into the Treasury, in performing his official duties, if the court certifies that:
(1) probable cause existed; or
(2) the officer acted under the directions of the Secretary of the Treasury, the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or other proper Government officer.
When such certificate has been issued, the amount of the judgment shall be paid out of the proper appropriation by the Treasury.
(June 25, 1948, ch. 646, 62 Stat. 960; Pub. L. 107–296, title XI, §1112(l), Nov. 25, 2002, 116 Stat. 2277.)
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., §842 (R.S. §989).
Changes were made in phraseology.
Editorial Notes
Amendments
2002—Par. (2). Pub. L. 107–296 inserted ", the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice," after "the Secretary of the Treasury".
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
About This Section
28 U.S.C. § 2006 is part of Title 28 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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