26 U.S.C. § 1494
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 365; , Pub. L. 94–455, title XIX, § 1906 (b)(13)(A), 90 Stat. 1834; , Pub. L. 98–369, div. A, title I, § 131(f)(2), 98 Stat. 665; , Pub. L. 104–188, title I, § 1902(a), 110 Stat. 1909, provided for payment and collection of the tax imposed under section 1491 of this title.