7 USC 623 - Actions relating to tax; legalization of prior taxes

U.S Code last checked for updates: Nov 22, 2024

§ 623.

Actions relating to tax; legalization of prior taxes

(a)

Action to restrain collection of tax or obtain declaratory judgment forbidden

(b)

Taxes imposed prior to August 24, 1935, legalized and ratified

(c)

Rental and benefit payments, agreements, and programs made prior to August 24, 1935, legalized and ratified

(May 12, 1933, ch. 25, title I, § 21, as added Aug. 24, 1935, ch. 641, § 30, 49 Stat. 770; amended June 22, 1936, ch. 690, §§ 601(c), 901, 49 Stat. 1740, 1747; Pub. L. 95–598, title III, § 304, Nov. 6, 1978, 92 Stat. 2673.)

cite as: 7 USC 623