CHAPTER 99— COAL INDUSTRY HEALTH BENEFITS›Subchapter D— Other Provisions

§ 9721. Civil enforcement

26 U.S.C. Subtitle J — Coal Industry Health Benefits (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply, in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act, to any claim—

(1) arising out of an obligation to pay any amount required to be paid by this chapter; or

(2) arising out of an obligation to pay any amount required by section 402(h)(5)(B)(ii) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(h)(5)(B)(ii)).

(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3055; amended Pub. L. 109–432, div. C, title II, § 213(b)(2), Dec. 20, 2006, 120 Stat. 3027.)

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▸Contents — 26 U.S.C. Subtitle J — Coal Industry Health Benefits (Internal Revenue Code)

26 U.S.C. Subtitle J — Coal Industry Health Benefits (Internal Revenue Code)

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