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26 U.S.C. § 9721 — Civil enforcement

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 9721 — Civil enforcement

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)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section1232/h/5/B/ii&num=0&edition=prelim)).

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9721

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Source file: Laws/federal/codes/united-states-code/title-26/section-9721-civil-enforcement--3ac3242aea.md
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Source location: Title 26, Chapter 99, § 9721; chapter-099-coal-industry-health-benefits.md

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Federal law — U.S. Code and appendices · legal_authorities

29 U.S.C. § 1001 — Congressional findings and declaration of policy

**(a) Benefit plans as affecting interstate commerce and the Federal taxing power** The Congress finds that the growth in size, scope, and numbers of employee benefit plans in recent years has been rapid and substantial; that the operational scope and economic impact of such plans is increasingly interstate; that the continued well-being and security of millions of employees and their dependents are directly affected by these plans; that they are affected with a national public interest; that they have become an important factor affecting the stability of employment and the successful development of industrial relations; that they have become an important factor in commerce because of the interstate character of their activities, and of the activities of their participants, and the employers, employee organizations, and other entities by which they are established or maintained; that a large volume of the activities of such plans are carried on by means of the mails and instrumentalities of interstate commerce; that owing to the lack of employee information and adequate safeguards concerning their operation, it is desirable in the interests of employees and their beneficiaries, and to provide for the general welfare and the free flow of commerce, that disclosure be made and safeguards be provided with respect to the establishment, operation, and administration of such plans; that they substantially affect the revenues of the United States because they are afforded preferential Federal tax treatment; that despite the enormous growth in such plans many employees with long years of employment are losing anticipated retirement benefits owing to the lack of vesting provisions in such plans; that owing to the inadequacy of current minimum standards, the soundness and stabilit

Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1001

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Federal law — U.S. Code and appendices · legal_authorities

29 U.S.C. § 1451 — Civil actions

**(a) Persons entitled to maintain actions** (1) A plan fiduciary, employer, plan participant, or beneficiary, who is adversely affected by the act or omission of any party under this subtitle with respect to a multiemployer plan, or an employee organization which represents such a plan participant or beneficiary for purposes of collective bargaining, may bring an action for appropriate legal or equitable relief, or both. (2) Notwithstanding paragraph (1), this section does not authorize an action against the Secretary of the Treasury, the Secretary of Labor, or the corporation. **(b) Failure of employer to make withdrawal liability payment within prescribed time** In any action under this section to compel an employer to pay withdrawal liability, any failure of the employer to make any withdrawal liability payment within the time prescribed shall be treated in the same manner as a delinquent contribution (within the meaning of [section 1145 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1145&num=0&edition=prelim)). **(c) Jurisdiction of Federal and State courts** The district courts of the United States shall have exclusive jurisdiction of an action under this section without regard to the amount in controversy, except that State courts of competent jurisdiction shall have concurrent jurisdiction over an action brought by a plan fiduciary to collect withdrawal liability. **(d) Venue and service of process** An action under this section may be brought in the district where the plan is administered or where a defendant resides or does business, and process may be served in any district where a defendant resides, does business, or may be found. **(e) Costs and expenses** In any action under this section, the court may awar

Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1451

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 9721 — Civil enforcement

Page 4171 TITLE 26—INTERNAL REVENUE CODE § 9721 and potentially eligible beneficiaries attrib- utable to the operator. (2) Adjustments The 1992 UMWA Benefit Plan shall provide for— (A) annual adjustments of the per bene- ficiary premium to cover changes in the cost of providing benefits to eligible bene- ficiaries, and (B) adjustments as necessary to the annual backstop premium to reflect changes in the cost of providing benefits to eligible bene- ficiaries for whom per beneficiary premiums are not paid. (3) Additional liability Any last signatory operator who is not a 1988 last signatory operator shall pay the monthly per beneficiary premium under paragraph (1)(A) for each eligible beneficiary described in such paragraph attributable to that operator. (4) Joint and several liability A 1988 last signatory operator or last signa- tory operator described in paragraph (3), and any related person to any such operator, shall be jointly and severally liable with such oper- ator for any amount required to be paid by such operator under this section. The provi- sions of section 9711(c)(2) shall apply to any last signatory operator described in such sec- tion (without regard to whether security is provided under such section, a payment is made under section 9704(j), or both) and if se- curity meeting the requirements of section 9711(c)(3) is provided, the common parent de- scribed in section 9711(c)(2)(B) shall be exclu- sively responsible for any liability for pre- miums under this section which, but for this sentence, would be required to be paid by the last signatory operator or any related person. (5) Deductibility Any premium required by this section shall be deductible without regard to any limitation on deductibility based on the prefundi

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 9721

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Federal law — U.S. Code and appendices · legal_authorities

30 U.S.C. § 1232 — Reclamation fee

**(a) Payment; rate** All operators of coal mining operations subject to the provisions of this chapter shall pay to the Secretary of the Interior, for deposit in the fund, a reclamation fee of 22.4 cents per ton of coal produced by surface coal mining and 9.6 cents per ton of coal produced by underground mining or 10 per centum of the value of the coal at the mine, as determined by the Secretary, whichever is less, except that the reclamation fee for lignite coal shall be at a rate of 2 per centum of the value of the coal at the mine, or 6.4 cents per ton, whichever is less. **(b) Due date** Such fee shall be paid no later than thirty days after the end of each calendar quarter beginning with the first calendar quarter occurring after August 3, 1977, and ending September 30, 2034. **(c) Submission of statement** Together with such reclamation fee, all operators of coal mine operations shall submit a statement of the amount of coal produced during the calendar quarter, the method of coal removal and the type of coal, the accuracy of which shall be sworn to by the operator and notarized. Such statement shall include an identification of the permittee of the surface coal mining operation, any operator in addition to the permittee, the owner of the coal, the preparation plant, tripple,11 So in original. Probably should be “tipple,”. or loading point for the coal, and the person purchasing the coal from the operator. The report shall also specify the number of the permit required under [section 1256 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section1256&num=0&edition=prelim) and the mine safety and health identification number. Each quarterly report shall contain a notification of any changes in the information required by this sub

Source: Supplied U.S. Code snapshot — release unconfirmed · 30 U.S.C. § 1232

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Federal law — U.S. Code and appendices · legal_authorities

30 U.S.C. § 1232 — Reclamation fee

Page 243 TITLE 30—MINERAL LANDS AND MINING § 1232 1 So in original. Probably should be ‘‘tipple,’’. 2 So in original. Probably should be capitalized. alteration, or repair work funded under div. D or an amendment by div. D of Pub. L. 117–58, including au- thority of Secretary of Labor, see section 18851 of Title 42, The Public Health and Welfare. DEFINITIONS For definition of ‘‘Indian Tribe’’ as used in this sec- tion, see section 5304 of Title 25, Indians, as made appli- cable by section 18701(2) of Title 42, The Public Health and Welfare. § 1232. Reclamation fee (a) Payment; rate All operators of coal mining operations sub- ject to the provisions of this chapter shall pay to the Secretary of the Interior, for deposit in the fund, a reclamation fee of 22.4 cents per ton of coal produced by surface coal mining and 9.6 cents per ton of coal produced by underground mining or 10 per centum of the value of the coal at the mine, as determined by the Secretary, whichever is less, except that the reclamation fee for lignite coal shall be at a rate of 2 per cen- tum of the value of the coal at the mine, or 6.4 cents per ton, whichever is less. (b) Due date Such fee shall be paid no later than thirty days after the end of each calendar quarter be- ginning with the first calendar quarter occur- ring after August 3, 1977, and ending September 30, 2034. (c) Submission of statement Together with such reclamation fee, all opera- tors of coal mine operations shall submit a statement of the amount of coal produced dur- ing the calendar quarter, the method of coal re- moval and the type of coal, the accuracy of which shall be sworn to by the operator and no- tarized. Such statement shall include an identi- fication of the permittee of the surface coal mining

Source: Supplied 2024 U.S. Code historical extraction · 30 U.S.C. § 1232

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