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26 U.S.C. 7473: Disposition of feesText contains those laws in effect through Public Law 119-124 (October 15, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 76-JUDICIAL PROCEEDINGS
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§7473. Disposition of fees

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 .)

Editorial Notes

Amendments

2015⁠—Pub. L. 114-113 amended section generally. Prior to amendment, text read as follows: “Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.”

1986⁠—Pub. L. 99-514 substituted “Except as provided in section 7475, all” for “All”.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Amendment by Pub. L. 99-514 effective Jan. 1, 1987, see section 1553(c) of Pub. L. 99-514, set out as an Effective Date note under section 7475 of this title.