2014—Subsec. (a)(8). Pub. L. 113–79 substituted “section 6515(g)” for “section 6515(h)”.

2003—Subsecs. (c) to (e). Pub. L. 108–11 added subsec. (c) and redesignated former subsecs. (c) and (d) as (d) and (e), respectively.

1998—Subsec. (d). Pub. L. 105–185 added subsec. (d).