Pub. L. 104-168, tit. VII, sec. 704

AWARD OF LITIGATION COSTS PERMITTED IN DECLARATORY JUDGMENT PROCEEDINGS.

EnactedYear: 1996Length: 59 wordsOfficial source

Sec. 704. AWARD OF LITIGATION COSTS PERMITTED IN DECLARATORY JUDGMENT PROCEEDINGS. (a) In general.— Subsection (b) of section 7430 is amended by striking paragraph (3) and by redesignating paragraph (4) as paragraph (3). (b) Effective Date.— The amendment made by this section shall apply in the case of proceedings commenced after the date of the enactment of this Act.