26 U.S.C. § 6305
(a) In general Upon receiving a certification from the Secretary of Health and Human Services, under section 452(b) of the Social Security Act with respect to any individual, the Secretary shall assess and collect the amount certified by the Secretary of Health and Human Services, in the same manner, with the same powers, and (except as provided in this section) subject to the same limitations as if such amount were a tax imposed by subtitle C the collection of which would be jeopardized by delay, except that—
(Added Pub. L. 93–647, § 101(b)(1), , 88 Stat. 2358; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 97–35, title XXIII, § 2332(g), , 95 Stat. 862; Pub. L. 104–193, title III, § 361(a), , 110 Stat. 2242.)
References in Text Section 452(b) of the Social Security Act, referred to in subsec. (a), is classified to section 652(b) of Title 42, The Public Health and Welfare.
Amendments 1996—Subsec. (a). Pub. L. 104–193, § 361(a)(4), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” in two places in introductory provisions.
Subsec. (a)(5). Pub. L. 104–193, § 361(a)(1)–(3), added par. (5).
1981—Subsec. (a)(4). Pub. L. 97–35 inserted reference to administrative order.
1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date of 1996 Amendment Pub. L. 104–193, title III, § 361(b), , 110 Stat. 2242, provided that:
“The amendments made by this section [amending this section] shall become effective
October 1, 1997.”
For provisions relating to effective date of title III of Pub. L. 104–193, see section 395(a)–(c) of Pub. L. 104–193, set out as a note under section 654 of Title 42, The Public Health and Welfare.
Effective Date of 1981 Amendment Amendment by Pub. L. 97–35 effective, except as otherwise specifically provided, on , see section 2336 of Pub. L. 97–35, set out as a note under section 651 of Title 42, The Public Health and Welfare.
Effective Date Section effective , see section 101(f) of Pub. L. 93–647, set out as a note under section 651 of Title 42, the Public Health and Welfare.