§ 5068.
For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.
(Added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1338], § 5066; renumbered § 5067, [Pub. L. 91–659, § 3(a)], Jan. 8, 1971, [84 Stat. 1965]; renumbered § 5068, [Pub. L. 116–260, div. EE, title I, § 108(a)], Dec. 27, 2020, [134 Stat. 3049].)