# 26 U.S.C. § 7473: Disposition of fees

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7473>. Cite pinpoints as 26 U.S.C. § 7473(a)(1).

Except as provided in sections 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.

Derived from: 1939 § 1130-1133

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 888
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2754
- 2015-12-18: [Pub. L. 114-113](/26/act/114-113.md), 129 Stat. 3126