26 USC § 7473 - Disposition of fees

---
identifier: "/us/usc/t26/s7473"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7473 - Disposition of fees"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7473"
section_name: "Disposition of fees"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "C"
subchapter_name: "The Tax Court"
part_number: "III"
part_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(2), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 114–113, div. Q, title IV, § 432(b), Dec. 18, 2015, 129 Stat. 3126.)"
---


# § 7473. Disposition of fees

Except as provided in sections 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(2), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 114–113, div. Q, title IV, § 432(b), Dec. 18, 2015, 129 Stat. 3126.)

## Editorial Notes

### Amendments

2015— amended section generally. Prior to amendment, text read as follows: “Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.”

1986— substituted “Except as provided in section 7475, all” for “All”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1986 Amendment

Amendment by  effective , see , set out as an Effective Date note under .