Internal Revenue Code · 26 U.S.C.
§ 7624. Reimbursement to State and local law enforcement agencies
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7624
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- November 18, 1988 by Pub. L. 100–690
- Length
- 3 subsections · 227 words · about 1 min to read
- Cross-references
- cites 0; cited by 2 Code sections and 0 other regulations
- Regulations
- 1 issued under this section
Whenever a State or local law enforcement agency provides information to the Internal Revenue Service that substantially contributes to the recovery of Federal taxes imposed with respect to illegal drug-related activities (or money laundering in connection with such activities), such agency may be reimbursed by the Internal Revenue Service for costs incurred in the investigation (including but not limited to reasonable expenses, per diem, salary, and overtime) not to exceed 10 percent of the sum recovered.
The Internal Revenue Service shall maintain records of the receipt of information from a contributing agency and shall notify the agency when monies have been recovered as the result of such information. Following such notification, the agency shall submit a statement detailing the investigative costs it incurred. Where more than 1 State or local agency has given information that substantially contributes to the recovery of Federal taxes, the Internal Revenue Service shall equitably allocate investigative costs among such agencies not to exceed an aggregate amount of 10 percent of the taxes recovered.
No State or local agency may receive reimbursement under this section if reimbursement has been received by such agency under a Federal or State forfeiture program or under State revenue laws.
(Added Pub. L. 100–690, title VII, § 7602(a), Nov. 18, 1988, 102 Stat. 4507.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7624
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 2 Code sections
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 100–690
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
- Subchapter B General Powers and Duties
Nearby sections
- § 7621 Internal revenue districts
- § 7622 Authority to administer oaths and certify
- § 7623 Expenses of detection of underpayments and fraud, etc.
- § 7624 Reimbursement to State and local law enforcement agencies
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to information first provided more than 90 days after Nov. 18, 1988, see section 7602(e) of Pub. L. 100–690, set out as an Effective Date of 1988 Amendment note under section 6103 of this title.
Regulations
Pub. L. 100–690, title VII, § 7602(g), Nov. 18, 1988, 102 Stat. 4508, provided that: “The Secretary of the Treasury shall, not later than 90 days after the date of enactment of this Act [Nov. 18, 1988], prescribe such rules and regulations as shall be necessary and proper to carry out the provisions of this section [enacting section 7624 of this title, amending sections 6103 and 7809 of this title, and enacting provisions set out as notes under sections 6103 and 7809 of this title], including regulations relating to the definition of information which substantially contributes to the recovery of Federal taxes and the substantiation of expenses required in order to receive a reimbursement.”