1982—Subsec. (a)(1)(B). Pub. L. 97–258 substituted “section
3713(b) of title
31, United States Code” for “section 3467 of the Revised Statutes (31 U.S.C. 192)”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
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