Interest on certain overpayments and underpayments
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 7% most-cited · cited by 66 decisions
66
Citing decisions
3
Courts citing
Citations by decade
8
31
11
7
9
1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2026United States v. Koehler Oberkirch GmbH Ct. Intl. Trade
- 2024Adee Honey Farms v. United States Fed. Cir.
- 2024United States v. Koehler Oberkirch GmbH Ct. Intl. Trade
- 2023Guizhou Tyre Co., Ltd. v. United States Ct. Intl. Trade
- 2023Goodluck India Ltd. v. United States Ct. Intl. Trade
- 2020Hilex Poly Co. v. United States Ct. Intl. Trade
- 2020American Drew v. United States Ct. Intl. Trade
- 2020Adee Honey Farms v. United States Ct. Intl. Trade
- 2019United States v. Six Star Wholesale, Inc. Ct. Int'l Trade
- 2017United States v. Great American Insurance Co. of New York Ct. Int'l Trade
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
the date of publication of a countervailing or antidumping duty order under this subtitle or section 1303 11 See References in Text note below. of this title, or the date of a finding under the Antidumping Act, 1921. The rate of interest payable under subsection (a) for any period of time is the rate of interest established under section 6621 of title 26 for such period. Interest shall be payable on overpayments and underpayments of amounts deposited on merchandise entered, or withdrawn from warehouse, for consumption on and after— (Source: (June 17, 1930, ch. 497, title VII, § 778, as added Pub. L. 96–39, title I, § 101, July 26, 1979, 93 Stat. 188; amended Pub. L. 98–573, title VI, § 621, Oct. 30, 1984, 98 Stat. 3039; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.))