The amounts appropriated by any section of subchapter A to any Trust Fund established
by such subchapter shall be transferred at least monthly from the general fund of
the Treasury to such Trust Fund on the basis of estimates made by the Secretary of
the Treasury of the amounts referred to in such section. Proper adjustments shall
be made in the amounts subsequently transferred to the extent prior estimates were
in excess of or less than the amounts required to be transferred.
(Added Pub. L. 97-119, title I, 103(a), Dec. 29, 1981, 95 Stat. 1638.)
Effective on January 1, 1982.
Section 5201(d) of Pub. L. 107-210 provided that:
Sections 9601 and 9602(b)
of the Internal Revenue Code of 1986 shall apply to the fund established under subsection (a) to the same extent
as such provisions apply to trust funds established under subchapter A of chapter
98 of such Code.