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► 26 U.S.C. § 3232 26 u.s.c. · railroad retirement tax act · title 26
26 U.S.C. § 3232
Court jurisdiction
Title 26 USC
● ACTIVE
Ch. 22
Jurisdiction Federal — United States
Chapter RAILROAD RETIREMENT TAX ACT
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-A2BADF
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle C - Employment Taxes CHAPTER 22 - RAILROAD RETIREMENT TAX ACT Subchapter D - General Provisions Sec. 3232 - Court jurisdiction From the U.S. Government Publishing Office, www.gpo.gov

§3232. Court jurisdiction

The several district courts of the United States shall have jurisdiction to entertain an application by the Attorney General on behalf of the Secretary to compel an employee or other person residing within the jurisdiction of the court or an employer subject to service of process within its jurisdiction to comply with any obligations imposed on such employee, employer, or other person under the provisions of this chapter. The jurisdiction herein specifically conferred upon such Federal courts shall not be held exclusive of any jurisdiction otherwise possessed by such courts to entertain civil actions, whether legal or equitable in nature, in aid of the enforcement of rights or obligations arising under the provisions of this chapter.

(Aug. 16, 1954, ch. 736, 68A Stat. 437; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 3232 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 3231 26 U.S.C. § 3233 →
Chapter 22 — RAILROAD RETIREMENT TAX ACT
26 U.S.C. § 320126 U.S.C. § 320226 U.S.C. § 321126 U.S.C. § 321226 U.S.C. § 322126 U.S.C. § 323126 U.S.C. § 323226 U.S.C. § 323326 U.S.C. § 3241
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26 U.S.C.
Citation
26 U.S.C. § 3232
Status
● ACTIVE
Chapter
22 — RAILROAD RETIREMENT TAX ACT
Title
Internal Revenue Code
Jurisdiction
Federal
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OM-USC26-SEC-A2BADF
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Internal Revenue Code — 26 U.S.C. § 3232