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30 U.S.C. § 937 — “Fund” defined; liability of operators to United States for repayments to fund; procedures applicable; rate of interest
Federal law — U.S. Code and appendices · legal_authorities
**(a)** For purposes of this section, the term “fund” has the meaning set forth in [section 902(h) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section902/h&num=0&edition=prelim).
**(b)**
(1) If—
(A) an amount is paid out of the fund to an individual entitled to benefits under [section 932 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section932&num=0&edition=prelim), and
(B) the Secretary determines, under the provisions of sections 932 and 933 of this title, that an operator was required to secure the payment of all or a portion of such benefits,
then the operator is liable to the United States for repayment to the fund of the amount of such benefits the payment of which is properly attributed to him plus interest thereon. No operator or representative of operators may bring any proceeding, or intervene in any proceeding, held for the purpose of determining claims for benefits to be paid by the fund, except that nothing in this section shall affect the rights, duties, or liabilities of any operator in proceedings under section 932 or [section 933 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section933&num=0&edition=prelim). In a case where no operator responsibility is assigned pursuant to sections 932 and 933 of this title, a determination by the Secretary that the fund is liable for the payment of benefits shall be final.
(2) If any operator liable to the fund under paragraph (1) refuses to pay, after demand, the amount of such liability (including interest), then there shall be a lien in favor of the United States for such amount upon all property and rights to property, whether real or personal, belonging to such operator. The lien arises
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Source file: Laws/federal/codes/united-states-code/title-30/section-937-fund-defined-liability-of-operators-to-united-states-for-repayments-to-f--6b99831435.md
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Passage SHA-256: 441bafd1eeb9cd833eff8b103f5fdab01a739b6b6cded49dc3f100c8e3fd3ac7
Source location: Title 30, Chapter 22, § 937; chapter-022-mine-safety-and-health.md
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**(a)** For purposes of this section, the term “fund” has the meaning set forth in [section 902(h) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section902/h&num=0&edition=prelim).
**(b)**
(1) If—
(A) an amount is paid out of the fund to an individual entitled to benefits under [section 932 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section932&num=0&edition=prelim), and
(B) the Secretary determines, under the provisions of sections 932 and 933 of this title, that an operator was required to secure the payment of all or a portion of such benefits,
then the operator is liable to the United States for repayment to the fund of the amount of such benefits the payment of which is properly attributed to him plus interest thereon. No operator or representative of operators may bring any proceeding, or intervene in any proceeding, held for the purpose of determining claims for benefits to be paid by the fund, except that nothing in this section shall affect the rights, duties, or liabilities of any operator in proceedings under section 932 or [section 933 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section933&num=0&edition=prelim). In a case where no operator responsibility is assigned pursuant to sections 932 and 933 of this title, a determination by the Secretary that the fund is liable for the payment of benefits shall be final.
(2) If any operator liable to the fund under paragraph (1) refuses to pay, after demand, the amount of such liability (including interest), then there shall be a lien in favor of the United States for such amount upon all property and rights to property, whether real or personal, belonging to such operator. The lien arises on the date on which such liability is finally determined, and continues until it is satisfied or becomes unenforceable by reason of lapse of time.
(3)
(A) Except as otherwise provided under this subsection, the priority of the lien shall be determined in the same manner as under [section 6323 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6323&num=0&edition=prelim). That section shall be applied for such purposes—
(i) by substituting “lien imposed by section 424(b)(2) of the Federal Mine Safety and Health Act of 1977” for “lien imposed by section 6321”; “operator liability lien” for “tax lien”; “operator” for “taxpayer”; “lien arising under section 424(b)(2) of the Federal Mine Safety and Health Act of 1977” for “assessment of the tax”; “payment of the liability is made to the Black Lung Disability Trust Fund” for “satisfaction of a levy pursuant to section 6332(b)”; and “satisfaction of operator liability” for “collection of any tax under this title” each place such terms appear; and
(ii) by treating all references to the “Secretary” as references to the Secretary of Labor.
(B) In the case of a bankruptcy or insolvency proceeding, the lien imposed under paragraph (2) shall be treated in the same manner as a lien for taxes due and owing to the United States for purposes of the Bankruptcy Act or [section 3713(a) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3713/a&num=0&edition=prelim).
(C) For purposes of applying [section 6323(a) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6323/a&num=0&edition=prelim) to determine the priority between the lien imposed under paragraph (2) and the Federal tax lien, each lien shall be treated as a judgment lien arising as of the time notice of such lien is filed.
(D) For purposes of this subsection, notice of the lien imposed under paragraph (2) shall be filed in the same manner as under subsections (f) and (g) of [section 6323 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6323&num=0&edition=prelim).
(4)
(A) In any case where there has been a refusal or neglect to pay the liability imposed under paragraph (2), the Secretary may bring a civil action in a district court of the United States to enforce the lien of the United States under this section with respect to such liability or to subject any property, of whatever nature, of the operator, or in which he has any right, title, or interest, to the payment of such liability.
(B) The liability imposed by paragraph (1) may be collected at a proceeding in court if the proceeding is commenced within 6 years after the date on which the liability was finally determined, or before the expiration of any period for collection agreed upon in writing by the operator and the United States before the expiration of such 6-year period. The running of the period of limitation provided under this subparagraph shall be suspended for any period during which the assets of the operator are in the custody or control of any court of the United States, or of any State, or the District of Columbia, and for 6 months thereafter, and for any period during which the operator is outside the United States if such period of absence is for a continuous period of at least 6 months.
(5) The rate of interest under this subsection—
(A) for any period during calendar year 1982, shall be 15 percent, and
(B) for any period after calendar year 1982, shall be the rate established by [section 6621 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6621&num=0&edition=prelim) which is in effect for such period.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of deduction** There is allowed as a deduction for the taxable year an amount equal to the sum of the amounts contributed by the taxpayer during the taxable year to or under a trust or trusts described in section 501(c)(21).
**(b) Limitation** The maximum amount of the deduction allowed by subsection (a) for any taxpayer for any taxable year shall not exceed the greater of—
(1) the amount necessary to fund (with level funding) the remaining unfunded liability of the taxpayer for black lung claims filed (or expected to be filed) by (or with respect to) past or present employees of the taxpayer, or
(2) the aggregate amount necessary to increase each trust described in section 501(c)(21) to the amount required to pay all amounts payable out of such trust for the taxable year.
**(c) Special rules**
(1) **Method of determining amounts referred to in subsection (b)**
(A) *In general* — The amounts described in subsection (b) shall be determined by using reasonable actuarial methods and assumptions which are not inconsistent with regulations prescribed by the Secretary.
(B) *Funding period* — Except as provided in subparagraph (C), the funding period for purposes of subsection (b)(1) shall be the greater of—
(i) the average remaining working life of miners who are present employees of the taxpayer, or
(ii) 10 taxable years.
For purposes of the preceding sentence, the term “miner” has the same meaning as such term has when used in section 402(d) of the Black Lung Benefits Act ([30 U.S.C. 902(d)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section902/d&num=0&edition=prelim)).
(C) *Different funding periods* — To the extent that—
(i) regulations prescribed by the Secretary provide for a different period, or
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 192
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Notwithstanding any other provision in this subchapter, for the purpose of assuring the uninterrupted receipt of benefits by claimants at such time as responsibility for administration of the benefits program is assumed by either a State workmen’s compensation agency or the Secretary of Labor, any claim for benefits under this part filed during the period from July 1, 1973 to December 31, 1973, shall be considered and determined in accordance with the procedures of this section. With respect to any such claim—
(1) Such claim shall be determined and, where appropriate under this part or [section 9501(d) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9501/d&num=0&edition=prelim), benefits shall be paid with respect to such claim by the Secretary of Labor.
(2) The Secretary of Labor shall promptly notify any operator who he believes, on the basis of information contained in the claim, or any other information available to him, may be liable to pay benefits to the claimant under part C of this subchapter for any month after December 31, 1973.
(3) In determining such claims, the Secretary of Labor shall, to the extent appropriate, follow the procedures described in subsections (b), (c), and (d) of [section 919 of title 33](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section919&num=0&edition=prelim).
(4) Any operator who has been notified of the pendency of a claim under paragraph (2) of this subsection shall be bound by the determination of the Secretary of Labor on such claim as if the claim had been filed pursuant to part C of this subchapter and [section 932 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section932&num=0&edition=prelim) had been applicable t
Source: Supplied U.S. Code snapshot — release unconfirmed · 30 U.S.C. § 933
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Federal law — U.S. Code and appendices · legal_authorities
If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Claims filed before December 31, 1973**
(1) No claim for benefits under this part on account of total disability of a miner shall be considered unless it is filed on or before December 31, 1973, or, in the case of a claimant who is a widow, within six months after the death of her husband or by December 31, 1973, whichever is the later.
(2) In the case of a claim by a child this paragraph shall apply, notwithstanding any other provision of this part.
(A) If such claim is filed within six months following May 1972, and if entitlement to benefits is established pursuant to such claim, such entitlement shall be effective retroactively from December 30, 1969, or from the date such child would have been first eligible for such benefit payments had [section 922(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section922/a/3&num=0&edition=prelim) been applicable since December 30, 1969, whichever is the lesser period. If on the date such claim is filed the claimant is not eligible for benefit payments, but was eligible at any period of time during the period from December 30, 1969, to the date such claim is filed, entitlement shall be effective for the duration of eligibility during such period.
(B) If such claim is filed after six months following May 1972, and if entitlement to benefits is established pursuant to such claim, such entitlement shall be effective retroactively from a date twelve months preceding the date such claim is filed, or from the date such child would have been first eligible for such benefit payments had [section 922(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section922/a/3&num=0&edition=prelim) been applicable since December 30, 1969, whichever is the
Source: Supplied U.S. Code snapshot — release unconfirmed · 30 U.S.C. § 932
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Benefits; applicability of Longshore and Harbor Workers’ Compensation Act; promulgation of regulations** Subject to section 28(h)(1) of the Longshore and Harbor Workers’ Compensation Act Amendments of 1984, during any period after December 31, 1973, in which a State workmen’s compensation law is not included on the list published by the Secretary under [section 931(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section931/b&num=0&edition=prelim), the provisions of Public Law 803, 69th Congress (44 Stat. 1424, approved March 4, 1927), as amended [[33 U.S.C. 901](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section901&num=0&edition=prelim) et seq.], and as it may be amended from time to time (other than the provisions contained in sections 1, 2, 3, 4,,11 So in original. 8, 9, 10, 12, 13, 29, 30, 31, 32, 33, 37, 38, 41, 43, 44, 45, 46, 47, 48, 49, 50, and 51 thereof) [[33 U.S.C. 901](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section901&num=0&edition=prelim), 902, 903, 904, 908, 909, 910, 912, 913, 929, 930, 931, 932, 933, 937, 938, 941, 943, 944, 945, 946, 947, 948, 948a, 949, 950], shall (except as otherwise provided in this subsection or by regulations of the Secretary and except that references in such Act to the employer shall be considered to refer to the trustees of the fund, as the Secretary considers appropriate and as is consistent with the provisions of [section 9501(d) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9501/d&num=0&edition=prelim)), be applicable to each operator of a coal mine in such State with respect to death or total disability due to pneumoconiosis arising out of employment in such mine, or with respect to
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule**
(1) **Overpayment rate** — The overpayment rate established under this section shall be the sum of—
(A) the Federal short-term rate determined under subsection (b), plus
(B) 3 percentage points (2 percentage points in the case of a corporation).
To the extent that an overpayment of tax by a corporation for any taxable period (as defined in subsection (c)(3), applied by substituting “overpayment” for “underpayment”) exceeds $10,000, subparagraph (B) shall be applied by substituting “0.5 percentage point” for “2 percentage points”.
(2) **Underpayment rate** — The underpayment rate established under this section shall be the sum of—
(A) the Federal short-term rate determined under subsection (b), plus
(B) 3 percentage points.
**(b) Federal short-term rate** For purposes of this section—
(1) **General rule** — The Secretary shall determine the Federal short-term rate for the first month in each calendar quarter.
(2) **Period during which rate applies**
(A) *In general* — Except as provided in subparagraph (B), the Federal short-term rate determined under paragraph (1) for any month shall apply during the first calendar quarter beginning after such month.
(B) *Special rule for individual estimated tax* — In determining the addition to tax under section 6654 for failure to pay estimated tax for any taxable year, the Federal short-term rate which applies during the 3rd month following such taxable year shall also apply during the first 15 days of the 4th month following such taxable year.
(3) **Federal short-term rate** — The Federal short-term rate for any month shall be the Federal short-term rate determined during such month by the Secretary in accordance with section 1274(d). Any such rate shall be rounded to the nearest full
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Purchasers, holders of security interests, mechanic’s lienors, and judgment lien creditors** The lien imposed by section 6321 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice thereof which meets the requirements of subsection (f) has been filed by the Secretary.
**(b) Protection for certain interests even though notice filed** Even though notice of a lien imposed by section 6321 has been filed, such lien shall not be valid—
(1) **Securities** — With respect to a security (as defined in subsection (h)(4))—
(A) as against a purchaser of such security who at the time of purchase did not have actual notice or knowledge of the existence of such lien; and
(B) as against a holder of a security interest in such security who, at the time such interest came into existence, did not have actual notice or knowledge of the existence of such lien.
(2) **Motor vehicles** — With respect to a motor vehicle (as defined in subsection (h)(3)), as against a purchaser of such motor vehicle, if—
(A) at the time of the purchase such purchaser did not have actual notice or knowledge of the existence of such lien, and
(B) before the purchaser obtains such notice or knowledge, he has acquired possession of such motor vehicle and has not thereafter relinquished possession of such motor vehicle to the seller or his agent.
(3) **Personal property purchased at retail** — With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller’s trade or business, unless at the time of such purchase such purchaser intends such purchase to (or knows such purchase will) hinder, evade, or defeat the collection of any tax under this title.
(4) **Pers
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Federal law — U.S. Code and appendices · legal_authorities
Page 197
TITLE 30—MINERAL LANDS AND MINING
§ 938
workmen’s compensation law, except insofar as
such State law is in conflict with the provisions
of this subchapter and the Secretary by regula-
tion, so prescribes. The provisions of any State
workmen’s compensation law which provide
greater benefits than the benefits payable under
this subchapter shall not thereby be construed
or held to be in conflict with the provisions of
this subchapter.
(Pub. L. 91–173, title IV, § 426, Dec. 30, 1969, 83
Stat. 798; Pub. L. 92–303, § 5(3), May 19, 1972, 86
Stat. 155; Pub. L. 103–296, title I, § 108(i)(3), Aug.
15, 1994, 108 Stat. 1488; Pub. L. 104–66, title I,
§ 1102(b)(2), Dec. 21, 1995, 109 Stat. 723; Pub. L.
107–275, § 2(b)(4), Nov. 2, 2002, 116 Stat. 1926.)
Editorial Notes
REFERENCES IN TEXT
Section 942 of title 33, referred to in subsec. (b), was
in the original ‘‘section 42 of the Longshore Harbor
Worker’s Compensation Act’’ and was translated as
reading ‘‘section 42 of the Longshore and Harbor Work-
ers’ Compensation Act’’ to reflect the probable intent
of Congress.
AMENDMENTS
2002—Subsec. (a). Pub. L. 107–275, § 2(b)(4)(A), struck
out ‘‘, the Commissioner of Social Security,’’ after
‘‘The Secretary of Labor’’.
Subsec. (b). Pub. L. 107–275, § 2(b)(4)(B), amended first
sentence generally. Prior to amendment, first sentence
read as follows: ‘‘At the end of each fiscal year, the
Commissioner of Social Security shall submit to the
Congress an annual report upon the subject matter of
part B of this subchapter, and, after January 1, 1974,
the Secretary of Labor shall also submit such a report
upon the subject matter of this part.’’
1995—Subsec. (b). Pub. L. 104–66 substituted ‘‘At the
end of each fiscal year, the’’ for ‘‘Within 120 days fol-
lowing th
Source: Supplied 2024 U.S. Code historical extraction · 30 U.S.C. § 937
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