Page:United States Statutes at Large Volume 92 Part 1.djvu/69

 PUBLIC LAW 95-227—FEB. 10, 1978 'operator' for 'taxpayer'; 'lien arising under section 424(b)(2) of the Federal Coal Mine Health and Safety Act of 1969' for 'assessment of the tax'; 'payment of the liability is made to the Black Lung Disability Trust Fund' for 'satisfaction of a levy pursuant to section 6332(b)'; and 'satisfaction of operator liability' for 'collection of any tax under this title' each place such terms appear; and "(ii) by treating all references to the 'Secretary' as references to the Secretary of Labor. "(B) In the case of a bankruptcy or insolvency proceeding, the lien imposed under paragraph (2) shall be treated in the same manner as a lien for taxes due and owing to the United States for purposes of the Bankruptcv Act or section 3466 of the Revised Statutes (31 U.S.C. 191). "(C) For purposes of applying section 6323(a) of the Internal Revenue Code of 1954 to determine the priority between the lien imposed under paragraph (2) and the P'ederal tax lien, each lien shall be treated as a judgment lien arising as of the time notice of such lien is filed. "(D) For purposes of this subsection, notice of the lien imposed under paragraph (2) shall be filed in the same manner as under subsections (f) and (g) of section 6323 of the Internal Revenue Code of 1954. "(4)(A) In any case where there has been a refusal or neglect to pay the liability imposed under paragraph (2), the Secretary may bring a civil action in a district court of the United States to enforce the lien of the United States under this section with respect to such liability or to subject any property, of whatever nature, of the operator, or in which he has any right, title, or interest, to the payment of such liability. "(B) The liability imposed by paragraph (1) may be collected at a proceeding in court if the proceeding is commenced within 6 years after the date on which the liability was finally determined, or before the expiration of any period for collection agreed upon in writing by the operator and the United States before the expiration of such 6-year period. The running of the period of limitation provided under this subparagraph shall be suspended for any period during which the assets of the operator are in the custody or control of any court of the United States, or of any State, or the District of Columbia, and for 6 months thereafter, and for any period during which the operator is outside the United States if such period of absence is for a continuous period of at least 6 months.". (e) EFFECTIVE DATE,—This section shall take effect on April 1, 1978. SEC. 4 OPERATOR'S TRUST FOR THE PAYMENT OF BLACK LUNG . BENEFITS. (a) ESTABLISHMENT or TRUST.—Section 501(c) of the Internal Revenue Code of 1954 (relating to list of exempt organizations) is •amended by adding at the end thereof the following new paragraph: " (21) A trust or trusts established in writing, created or organized in the United States, and contributed to by any person (except an insurance company) if— "(A) the purpose of such trust or trusts is exclusively— "(i) to satisfy, in whole or in part, the liability of such person for, or with respect to, claims for compen-

92 STAT. 15 Ante, p. 13. 26 USC 6332.

Post, p. 2549. 26 USC 6323.

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Civil action,

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• .;. 30 USC 934 note.

26 USC 501.

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