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U.S Code last checked for updates: Nov 22, 2024
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Title 16
Chapter 60
§ 4012. Assessments...
§ 4014. Refunds...
§ 4012. Assessments...
§ 4014. Refunds...
U.S. Code
§ 4013.
Petitions
(a)
Filing of petition
Any person subject to assessment under
section 4012 of this title
may file a written petition with the Secretary alleging that—
(1)
the assessment,
(2)
the plan approved under
section 4011(a)(1) of this title
on which the assessment is based, or
(3)
any obligation imposed under the plan,
is not in accordance with law and requesting the Secretary to modify or take other appropriate action regarding the assessment or plan.
(b)
Form of petition
(
Pub. L. 99–659, title II, § 214
,
Nov. 14, 1986
,
100 Stat. 3728
.)
cite as:
16 USC 4013
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