
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC9721]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle J--Coal Industry Health Benefits
 
                CHAPTER 99--COAL INDUSTRY HEALTH BENEFITS
 
                     Subchapter D--Other Provisions
 
Sec. 9721. Civil enforcement

    The provisions of section 4301 of the Employee Retirement Income 
Security Act of 1974 shall apply to any claim arising out of an 
obligation to pay any amount required to be paid by this chapter 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. For purposes of the 
preceding sentence, a signatory operator and related persons shall be 
treated in the same manner as employers.

(Added Pub. L. 102-486, title XIX, Sec. 19143(a), Oct. 24, 1992, 106 
Stat. 3055.)

                       References in Text

    The Employee Retirement Income Security Act of 1974, referred to in 
text, is Pub. L. 93-406, Sept. 2, 1974, 88 Stat. 829, as amended. 
Subtitle E of title IV of the Act is classified generally to subtitle E 
(Sec. 1381 et seq.) of subchapter III of chapter 18 of Title 29, Labor. 
Section 4301 of the Act is classified to section 1451 of Title 29. For 
complete classification of this Act to the Code, see Short Title note 
set out under section 1001 of Title 29 and Tables.
