# 26 U.S.C. § 9721: Civil enforcement

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s9721>. Cite pinpoints as 26 U.S.C. § 9721(a)(1).

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—

## § 9721(1)

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

## § 9721(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)).

## Leading cases

- [Mary Helen Coal Corp. v. Hudson, 235 F.3d 207 (4th Cir. 2000)](https://www.courtlistener.com/opinion/2967320/mary-helen-coal-corp-v-hudson/)
- [Holland v. Bibeau Construction Co., 774 F.3d 8 (D.C. Cir. 2014)](https://www.courtlistener.com/opinion/2761128/michael-holland-v-bibeau-construction-company/)

## Amendments

- 1992-10-24: [Pub. L. 102-486](/26/act/102-486.md), 106 Stat. 3055
- 2006-12-20: [Pub. L. 109-432](/26/act/109-432.md), 120 Stat. 3027