§ 2644. — Interest.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC2644]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART VI--PARTICULAR PROCEEDINGS
CHAPTER 169--COURT OF INTERNATIONAL TRADE PROCEDURE
Sec. 2644. Interest
If, in a civil action in the Court of International Trade under
section 515 of the Tariff Act of 1930, the plaintiff obtains monetary
relief by a judgment or under a stipulation agreement, interest shall be
allowed at an annual rate established under section 6621 of the Internal
Revenue Code of 1986. Such interest shall be calculated from the date of
the filing of the summons in such action to the date of the refund.
(Added Pub. L. 96-417, title III, Sec. 301, Oct. 10, 1980, 94 Stat.
1738; amended Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095.)
References in Text
Section 515 of the Tariff Act of 1930, referred to in text, is
classified to section 1515 of Title 19, Customs Duties.
Section 6621 of the Internal Revenue Code of 1986, referred to in
text, is classified to section 6621 of Title 26, Internal Revenue Code.
Amendments
1986--Pub. L. 99-514 substituted ``Internal Revenue Code of 1986''
for ``Internal Revenue Code of 1954''.
Effective Date
Section applicable with respect to civil actions commenced on or
after Nov. 1, 1980, see section 701(b)(1)(B) of Pub. L. 96-417, set out
as an Effective Date of 1980 Amendment note under section 251 of this
title.
