§ 7473.
Except as provided in sections 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.
([Aug. 16, 1954, ch. 736], [68A Stat. 888]; [Pub. L. 99–514, title XV, § 1553(b)(2)], Oct. 22, 1986, [100 Stat. 2754]; [Pub. L. 114–113, div. Q, title IV, § 432(b)], Dec. 18, 2015, [129 Stat. 3126].)