§ 7624. Reimbursement to State and local law enforcement agencies
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/usc/title-26/section-7624A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Authorization of reimbursement Whenever a State or local law enforcement agency provides information to the Internal Revenue Service that substantially contributes to the recovery of Federal taxes imposed with respect to illegal drug-related activities (or money laundering in connection with such activities), such agency may be reimbursed by the Internal Revenue Service for costs incurred in the investigation (including but not limited to reasonable expenses, per diem, salary, and overtime) not to exceed 10 percent of the sum recovered.
(b)Records; 10 percent limitation The Internal Revenue Service shall maintain records of the receipt of information from a contributing agency and shall notify the agency when monies have been recovered as the result of such information. Following such notification, the agency shall submit a statement detailing the investigative costs it incurred. Where more than 1 State or local agency has given information that substantially contributes to the recovery of Federal taxes, the Internal Revenue Service shall equitably allocate investigative costs among such agencies not to exceed an aggregate amount of 10 percent of the taxes recovered.
(c)No reimbursement where duplicative No State or local agency may receive reimbursement under this section if reimbursement has been received by such agency under a Federal or State forfeiture program or under State revenue laws.
(Added Pub. L. 100–690, title VII, § 7602(a), Nov. 18, 1988, 102 Stat. 4507.)
Connections5 cite this · traces to 2
Cited by 5 sections · top 4
U.S. Code
5 references not yet in our index
- Pub. L. 100–690, title VII, § 7602(a)
- 102 Stat. 4507
- section 7602(e) of Pub. L. 100–690
- Pub. L. 100–690, title VII, § 7602(g)
- 102 Stat. 4508
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§ 7624
Reimbursement to State and local law enforcement agencies
Stat.×3
U.S.C.×2
Pub. L.Pub. L. 100–690, title VII, § 7602(a)
Stat.102 Stat. 4507
Pub. L.section 7602(e) of Pub. L. 100–690
Pub. L.Pub. L. 100–690, title VII, § 7602(g)
Stat.102 Stat. 4508
Cites 7Cited by 5 across 2 sources