Page:United States Statutes at Large Volume 92 Part 1.djvu/68

 92 STAT. 14

Administrative expenses.

30 USC 937. Post, p. 101. Ante, p. 11.

30 USC 932. 30 USC 932, 933.

Lien.

26 USC 6323.

PUBLIC LAW 9 5 - 2 2 7 — F E B. 10, 1978 miner's last coal mine employment was before January 1, 1970, " (3) the repayment into the Treasury of the United States of an amount ecjual to the sum of the amounts expended by the Secretary for claims under this part which were paid before April 1, 1978, except that the fund shall not be obligated to pay or reimburse for benefits paid attributable to periods of eligibility before January 1, 1974. " (4) the repayment of, and the payment of interest on, advances to the fund under subsection (b)(2) of section 3 of the Black L u n g Benefits Revenue Act of 1977, " (5) the payment of all expenses of operation and administration on and after the effective date of the Black L u n g Benefits Reform Act of 1977 (or any other Act determined by the Secretary to contain substantially the same provisions) under this part (other than under section 427(a) or 433), inchiding the adminj, istrative expenses incurred by the Department of Labor under this part, the administrative expenses incurred by the Department of the Treasury in administering subchapter B of chapter 32 of the I n t e r n a l Revenue Code of 1954 and in carrying out its responsibilities with respect to the fund, and any expenses incurred by the Department of Health, Education, and Welfare in connection
 * with the administration of this part, and

" (6) the reimbursement of operators for amounts paid by such operators (other than as penalties or interest) before April 1, 1978, in satisfaction (in whole or in part) of claims of miners whose last employment in coal mines was terminated before January 1, 1970. "(b)(1) I f '' (A) an amount is paid out of the fund to an individual entitled to benefits under section 422, and " (B) the Secretary determines, under the provisions of sections 422 and 423, that an operator was required to secure the payment of all or a portion of such benefits, then the operator is liable to the United States for repayment to the fund of the amount of such benefits the payment of which is properly attributed to him. No operator or representative of operators may bring any proceeding, or intervene in any proceeding, held for the purpose of determining claims for benefits to be paid by the fund, except that nothing in this section shall affect the rights, duties, or liabilities of any operator in proceedings under section 422 or section 423. I n a case where no operator responsibility is assigned pursuant to sections 422 and 423, a determination by the Secretary that the fund is liable for the payment of benefits shall be final. " (2) If any operator liable to the fund under paragraph (1) refuses to pay, after demand, the amount of such liability (including interest), then there shall be a lien in favor of the United States for such amount upon all property and rights to property, whether real or personal, belonging to such operator. The lien arises on the date on which such liability is finally determined, and continues until it is satisfied or becomes unenforceable by reason of lapse of time. " (3)(A) Except as otherwise provided under this subsection, the priorit3^ of the lien shall be determined in the same manner as under section 6323 of the I n t e r n a l Revenue Code of 1954. That section shall be applied for such purposes— " (i) by substituting 'lien imposed by section 424(b)(2) of the Federal Coal Mine Health and Safety Act of 1969' for 'lien imposed by section 6321'; 'operator liability lien' for 'tax lien';

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