2018—Subsec. (a)(1)(B). Pub. L. 115–141 substituted “Code, in” for “Code in”.

1982—Subsec. (a)(1)(B). Pub. L. 97–258 substituted “section 3713(b) of title 31, United States Code” for “section 3467 of the Revised Statutes (31 U.S.C. 192)”.

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.