Section was formerly classified to section 58a–1 of this title prior to editorial reclassification and renumbering as this section.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 100–123, § 4, Oct. 5, 1987, 101 Stat. 795, provided that: “This Act [enacting this section and sections 6622 and 6623 of this title] shall take effect on October 1, 1987.”