2019 US Code
Title 26 - Internal Revenue Code
Subtitle C - Employment Taxes
Chapter 22 - Railroad Retirement Tax Act
Subchapter D - General Provisions
Sec. 3232 - Court jurisdiction
| 26 U.S.C. § 3232 (2019) |
| §3232. Court jurisdiction |
|
The several district courts of the United States shall have jurisdiction to entertain an application by the Attorney General on behalf of the Secretary to compel an employee or other person residing within the jurisdiction of the court or an employer subject to service of process within its jurisdiction to comply with any obligations imposed on such employee, employer, or other person under the provisions of this chapter. The jurisdiction herein specifically conferred upon such Federal courts shall not be held exclusive of any jurisdiction otherwise possessed by such courts to entertain civil actions, whether legal or equitable in nature, in aid of the enforcement of rights or obligations arising under the provisions of this chapter. |
|
(Aug. 16, 1954, ch. 736, 68A Stat. 437; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
|
AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". |
| United States Code, 2018 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 22 - RAILROAD RETIREMENT TAX ACT Subchapter D - General Provisions Sec. 3232 - Court jurisdiction |
| section 3232 |
| 2019 |
| January 24, 2020 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
