§ 2006. Execution against revenue officer

225 words·~1 min read·/usc/title-28/section-2006

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Execution shall not issue against a collector or other revenue officer on a final judgment in any proceeding against him for any of his acts, or for the recovery of any money exacted by or paid to him and subsequently paid into the Treasury, in performing his official duties, if the court certifies that:

(1)probable cause existed; or

(2)the officer acted under the directions of the Secretary of the Treasury, the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or other proper Government officer.

When such certificate has been issued, the amount of the judgment shall be paid out of the proper appropriation by the Treasury.

(June 25, 1948, ch. 646, 62 Stat. 960; Pub. L. 107–296, title XI, § 1112(l), Nov. 25, 2002, 116 Stat. 2277.)

Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., § 842 (R.S. § 989).

Changes were made in phraseology.

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U.S. Code

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U.S. Code

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§ 101

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June 25, 1948, ch. 646
62 Stat. 960
Pub. L. 107–296, title XI, § 1112
116 Stat. 2277
Pub. L. 107–296
section 4 of Pub. L. 107–296

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§ 2006

Execution against revenue officer

U.S.C.×3

U.S.C.§ 101

ActJune 25, 1948, ch. 646

Stat.62 Stat. 960

Pub. L.Pub. L. 107–296, title XI, § 1112

Stat.116 Stat. 2277

Pub. L.Pub. L. 107–296

Cites 7 · showing 6Cited by 3 across 1 source