Page:United States Statutes at Large Volume 96 Part 1.djvu/1101

 PUBLIC LAW 97-258—SEPT. 13, 1982

96 STAT. 1059

18 USC 3150a. "Appropriations available to refund money erroneously received and deposited in the Treasury are available to refund any part of forfeited bail deposited into the general fund of the Treasury and ordered remitted under the Federal Rules of Criminal Procedure.". 18 USC app. (4)(A) Add immediately below item 4042 in the analysis of chapter 303 the following new item: "4043. Acceptance of gifts and bequests to the Commissary Funds, Federal Prisons.".
 * § 3150a. Refund of forfeited bail

(B) Add at the end of chapter 303 the following new section: Federal Prisons "The Attorney General may accept gifts or bequests of money for credit to the 'Commissary Funds, Federal Prisons'. A gift or bequest under this section is a gift or bequest to or for the use of the United States under the Internal Revenue Code of 1954 (26 U.S.C. 1 et seq.).". (e) The Act of April 25, 1940 (22 U.S.C. 2668), is amended— (1) by inserting at the beginning of the text of the Act the subsection designation "(a)"; and (2) by adding at the end of the Act the following new subsections: "(b) A charge outstanding in the 'State account of advances' shall be removed by crediting the account of advances and deducting the amount of the charge from an appropriation made available for advances to the DepEurtment of State when— "(1) relief has been granted or may be granted later to a disbursing official or agent of the Department operating under the account of advances and under a law having no provision for removing charges outstanding in the account of advances; or "(2) the charge has been— "(A) outstanding in the account of advances for 2 complete fiscal years; and "(B) certified by the Secretary of State to the Comptroller General as uncollectable. "(c) Subsection (b) of this section does not affect the financial liability of a disbursing official or agent.". (f) The Internal Revenue Code of 1954 (26 U.S.C. 1 et seq.) is amended as follows: (1) In section 7801(c), insert immediately after "in this section" the following: "or section 301(f) of title 31". (2) In section 7802(b)— (A) insert immediately before "There" the following: "(1) Establishment of Office.—". (B) Add at the end of section 7802(b) the following new paragraph: "(2) Authorization of appropriations.—There is authorized to be appropriated to the Department of the Treasury to carry out the functions of the Office an amount equal to the sum of— "(A) so much of the collections from taxes imposed under section 4940 (relating to excise tax based on investment income) as would have been collected if the rate of tax under such section was 2 percent during the second preceding fiscal year; and
 * § 4043. Acceptance of gifts and bequests to the Commissary Funds,

18 USC 4043.

State Department account of advances.

26 USC 7801. 26 USC 7802. Appropriation authorizaticm.

26 USC 4940.

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