28 U.S.C. § 2644 — Interest

If, in a civil action in the Court of International Trade under section 515 of the Tariff Act of 1930 , the plaintiff obtains monetary relief by a judgment or under a stipulation agreement, interest shall be allowed at an annual rate established under section 6621 of the Internal Revenue Code of 1986 . Such interest shall be calculated from the date of the filing of the summons in such action to the date of the refund. (Added Pub. L. 96–417, title III, § 301 , Oct. 10, 1980 , 94 Stat. 1738 ; amended Pub. L. 99–514, § 2 , Oct. 22, 1986 , 100 Stat. 2095 .) Editorial Notes References in Text Section 515 of the Tariff Act of 1930 , referred to in text, is classified to section 1515 of Title 19 , Customs Duties. Section 6621 of the Internal Revenue Code of 1986 , referred to in text, is classified to section 6621 of Title 26 , Internal Revenue Code . Amendments 1986— Pub. L. 99–514 substituted “ Internal Revenue Code of 1986 ” for “ Internal Revenue Code of 1954 ”. Statutory Notes and Related Subsidiaries Effective Date Section applicable with respect to civil actions commenced on or after Nov. 1, 1980 , see section 701(b)(1)(B) of Pub. L. 96–417 , set out as an Effective Date of 1980 Amendment note under section 251 of this title .

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