Amendments
2025—Subsec. (b). [Pub. L. 119–64] designated existing provisions as par. (1), inserted heading, and added par. (2).
1976—[Pub. L. 94–455] struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date of 2025 Amendment
[Pub. L. 119–64, § 2(b)(2)], Dec. 26, 2025, [139 Stat. 1985], provided that: “The amendments made by this subsection [amending this section] shall apply to notices issued after the date of the enactment of this Act [Dec. 26, 2025].”