Section 4 of Pub. L. 89-773 provided in part that the repeal of this section shall not operate to invalidate or repeal rules adopted under the authority of this section prior to the enactment of Pub. L. 89-773, which rules shall remain in effect until superseded by rules prescribed under authority of section 2072 of this title as amended by Pub. L. 89-773. § 2353. Decision of the Plant Variety Production Office.1 The Court of Appeals has nonexclusive jurisdiction to hear appeals under section 71 of the Plant Variety Protection Act. (Added Pub. L. 91-577, title III. § 143 (c), Dec. 24, 1970, 84 Stat. 1559.) REFERENCES IN TEXT shall be returnable at such time as the court or judge thereof directs, and shall be addressed to and served by the United States marshals for the respective districts where the claimants reside or may be found. Such district court shall hear and determine the case, and may discharge the plaintiff from further liability, make the injunction permanent, and make all appropriate orders to enforce its judgment. (June 25, 1948, ch. 646, 62 Stat. 970; May 24, 1949, ch. 139, § 117, 63 Stat. 105.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed., § 41 (26) (Mar. 3, 1911, ch. 231, § 24, par. 26, as added Jan. 20, 1936, ch. 13, § 1, 49 Stat. 1096). Jurisdiction and venue provisions of section 41 (26) of title 28, U. S. C., 1940 ed., appear in sections 1335 and 1397 of this title. Subsection (e) of section 41 (26) of title 28, U. S. C., 1940 ed., relating to defense in nature of interpleader and joinder of additional parties, was omitted as unnecessary, such matters being governed by the Federal Rules of Civil Procedure. Words, "Notwithstanding any provision of part I of this title to the contrary" were omitted as unnecessary, since the revised title contains no "contrary provisions." Changes were made in phraseology. Section 71 of the Plant Variety Protection Act, referred to in text, is classified to section 2461 of Title 7, Agriculture. Actions affecting property on which United States has lien. EFFECTIVE DATE Section effective Dec. 24, 1970, see section 141 of Pub. L. 91-577, set out as a note under section 2321 of Title 7, Agriculture. Chapter 159.-INTERPLEADER Sec. 2361. Process and procedure. § 2361. Process and procedure. In any civil action of interpleader or in the nature of interpleader under section 1335 of this title, a district court may issue its process for all claimants and enter its order restraining them from instituting or prosecuting any proceeding in any State or United States court affecting the property, instrument or obligation involved in the interpleader action until further order of the court. Such process and order 1 Section catchline is editorially inserted. Section enacted without a catchline. 1966-Pub. L. 89-505, § 2, July 18, 1966, 80 Stat. 305, added items 2415 and 2416. 1961-Pub. L. 87-187, § 2, Aug. 30, 1961, 75 Stat. 416, substituted "and compromise settlements" for "against the United States" in item 2414. 1954-Act July 30, 1954, ch. 648, § 2 (b), 68 Stat. 589. deleted the word "denied" in item 2402. 1949-Act May 24, 1949, ch. 139, § 118, 63 Stat, 105. substituted item "2411. Interest." for "2411. Interest on judgments against United States.". CROSS REFERENCES Third party tort liability to United States for hospital and medical care, see section 2651 et seq. of Title 42, The Public Health and Welfare. § 2401. Time for commencing action against United States. (a) Every civil action commenced against the United States shall be barred unless the complaint is filed within six years after the right of action first accrues. The action of any person under legal disability or beyond the seas at the time the claim accrues may be commenced within three years after the disability ceases. (b) A tort claim against the United States shall be forever barred unless it is presented in writing to the appropriate Federal agency within two years after such claim accrues or unless action is begun within six months after the date of mailing, by certified or registered mail, of notice of final denial of the claim by the agency to which it was presented. (June 25, 1948, ch. 646, 62 Stat. 971; Apr. 25, 1949, ch. 92 § 1, 63 Stat. 62; Sept. 8, 1959, Pub. L. 86-238, § 1(3), 73 Stat. 472; July 18, 1966, Pub. L. 89-506, § 7, 80 Stat. 307.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed., §§ 41 (20), 942 (Mar. 3, 1911, ch. 231, § 24, part 20, 36 Stat. 1093; Nov. 23, 1921, ch. 136, § 1310 (c), 42 Stat. 311; June 2, 1924, 4:01 p. m., ch. 234, § 1025 (c), 43 Stat. 348; Feb. 24, 1925, ch. 309, 43 Stat. 972; Feb. 26, 1926, ch. 27, §§ 1122 (c), 1200, 44 Stat. 121, 125; Aug. 2, 1946, ch. 753, § 420, 60 Stat. 845). Section consolidates provision in section 41 (20) of title 28, U. S. C., 1940 ed., as to time limitation for bringing actions against the United States under section 1346 (a) of this title, with section 942 of said title 28. Words "or within one year after the date of enactment of this Act whichever is later", in section 942 of title 28, U. S. C., 1940 ed., were omitted as executed. Provisions of section 41 (20) of title 28, U. S. C., 1940 ed., relating to jurisdiction of district courts and trial by the court of actions against the United States are the basis of sections 1346 (a) and 2402 of this title. Words in subsec. (a) of this revised section, "person under legal disability or beyond the seas at the time the claim accrues" were substituted for "claims of married women, first accrued during marriage, of persons under the age of twenty-one years, first accrued during minority, and of idiots, lunatics, insane persons, and persons beyond the seas at the time the claim accrued, entitled to the claim." (See reviser's note under section 2501 of this title.) Words in section 41 (20) of title 28, U. S. C., 1940 ed., "nor shall any of the said disabilities operate cumulatively" were omitted. (See reviser's note under section 2501 of this title.) A provision in section 41 (20) of title 28, U. S. C., 1940 ed., that disabilities other than those specifically mentioned should not prevent any action from being barred was omitted as superfluous. Subsection (b) of the revised section simplifies and restates said section 942 of title 28, U. S. C., 1940 ed., without change of substance. Changes were made in phraseology. SENATE REVISION AMENDMENT For Senate amendment to this section, see 80th Congress Senate Report No. 1559, amendment No. 48. AMENDMENTS 1966 Subsec. (b). Pub. L. 89-506 struck out provisions dealing with a tort claim of $2,500 or under as a special category of tort claim requiring preliminary administrative action and substituted provisions requiring presentation of all tort claims to the appropriate Federal agency in writing within two years after the claim accrues and commencement of an action within six months of the date of mailing of notice of final denial of the claim by the agency to which it was presented for provisions requiring commencement of an action within two years after the claim accrues. 1959 Subsec. (b). Pub. L. 86-238 substituted "$2,500" for "$1,000" in two instances. 1949 Subsec. (b). Act Apr. 25, 1949, the time limitation on bringing tort actions from 1 year to 2 years. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89-506 applicable to claims accruing six months or more after July 18, 1966, see section 10 of Pub. L. 89-506, set out as a note under section 2672 of this title. CROSS REFERENCES Settlement of claims incident to activities of the Coast Guard, see Title 14, Coast Guard. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 2671 of this title; title 49 section 1540. § 2402. Jury trial in actions against United States. Any action against the United States under section 1346 shall be tried by the court without a jury, except that any action against the United States under section 1346 (a) (1) shall, at the request of either party to such action, be tried by the court with a jury. (June 25, 1948, ch. 646, 62 Stat. 971; July 30, 1954, ch. 648, § 2 (a), 68 Stat. 589.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed., §§ 41 (20), 931 (a) (Mar. 3, 1911, ch. 231, § 24, par. 20, 36 Stat. 1093; Nov. 23, 1921, ch. 136, § 1310 (c), 42 Stat. 311; June 2, 1924, 4:01 p. m., ch. 234, § 1025 (c), 43 Stat. 348; Feb. 24, 1925, ch. 309, 43 Stat. 972; Feb. 26, 1926, ch. 27, §§ 1122 (c), 1200, 44 Stat. 121, 125; Aug. 2, 1946, ch. 753, 410 (a), 60 Stat. 843). Section consolidates non-jury provisions of sections 41 (20) and 931 (a) of title 28, U. S. C., 1940 ed. For other provisions of said section 931 (a) relating to tort claims, see Distribution Table. Word "actions" was substituted for "suits", in view of Rule 2 of the Federal Rules of Civil Procedure. Provisions of title 28, U. S. C., 1940 ed., § 41 (20) relating to jurisdiction of district courts and time for bringing actions against the United States are the basis of sections 1346 and 2401 of this title. AMENDMENTS 1954 Act July 30, 1954, permitted a jury trial at the request of either party in actions under section 1346(a) (1) of this title. § 2403. Intervention by United States; constitutional question. In any action, suit or proceeding in a court of the United States to which the United States or any agency, officer or employee thereof is not a party, wherein the constitutionality of any Act of Congress affecting the public interest is drawn in question, the court shall certify such fact to the Attorney General, and shall permit the United States to intervene for presentation of evidence, if evidence is otherwise admissible in the case, and for argument on the question of constitutionality. The United States shall, subject to the applicable provisions of law, have all the rights of a party and be subject to all liabilities of a party as to court costs to the extent necessary for a proper presentation of the facts and law relating to the question of constitutionality. (June 25, 1948, ch. 646, 62 Stat. 971.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed., § 401 (Aug. 24, 1937, ch. 754, § 1, 50 Stat. 751). Word "action" was added before "suit or proceeding". in view of Rule 2 of the Federal Rules of Civil Procedure. Since this section applies to all Federal courts, the word "suit" was not required to be deleted by such rule. "Court of the United States" is defined in section 451 of this title. Direct appeal from decisions invalidating Acts of Congress is provided by section 1252 of this title. Changes were made in phraseology. § 2404. Death of defendant in damage action. A civil action for damages commenced by or on behalf of the United States or in which it is interested shall not abate on the death of a defendant but shall survive and be enforceable against his estate as well as against surviving defendants. (June 25, 1948, ch. 646, 62 Stat. 971.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed., § 780a (June 16, 1933, ch. 103, 48 Stat. 311). Substitution of parties, see rule 25 (a) of the Federal Rules of Civil Procedure. Changes in phraseology were made. § 2405. Garnishment. In any action or suit commenced by the United States against a corporation for the recovery of money upon a bill, note, or other security, the debtors of the corporation may be summoned as garnishees. Any person so summoned shall appear in open court and depose in writing to the amount of his indebtedness to the corporation at the time of the service of the summons and at the time of making the deposition, and judgment may be entered in favor of the United States for the sum admitted by the garnishee to be due the corporation as if it had been due the United States. A judgment shall not be entered against any garnishee until after judgment has been rendered against the corporation, nor until the sum in which the garnishee is indebted is actually due. When any garnishee deposes in open court that he is not and was not at the time of the service of the summons indebted to the corporation, an issue may be tendered by the United States upon such deposition. If, upon the trial of that issue, a verdict is rendered against the garnishee, judgment shall be entered in favor of the United States, pursuant to such verdict, with costs. Any garnishee who fails to appear at the term to which he is summoned shall be subject to attachment for contempt. (June 25, 1948, ch. 646, 62 Stat. 971.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed., §§ 748, 749, and 750 (R. S. §§ 935, 936, 937). Changes were made in phraseology. § 2406. Credits in actions by United States; prior disallowance. In an action by the United States against an individual, evidence supporting the defendant's claim for a credit shall not be admitted unless he first proves that such claim has been disallowed, in whole or in part, by the General Accounting Office, or that he has, at the time of the trial, obtained possession of vouchers not previously procurable and has been prevented from presenting such claim to the General Accounting Office by absence from the United States or unavoidable accident. (June 25, 1948, ch. 646, 62 Stat. 972.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed., § 774 (R. S., §§ 236, 951; June 10, 1921, ch. 18, §§ 304, 305, 42 Stat. 24). Word "action" was substituted for "suits", in view of Rule 2 of the Federal Rules of Civil Procedure. Section 774 of title 28, U. S. C., 1940 ed., provided that "no claim for a credit shall be admitted, upon trial", etc. This was changed to "evidence supporting the defendant's claim for a credit shall not be admitted", to clarify the meaning of the section. The case of U. S. v. Heard, D. C. Va. 1940, 32 F. Supp. 39, reviews the conflicting decisions on the question whether compliance with the section must be pleaded, and offers persuasive argument that it need not be, and that the section was designed as a rule of evidence. The wording of the remainder of the section also supports this conclusion, as pointed out by Judge Learned Hand in U. S. v. Standard Aircraft Corp., D. C. N. Y. 1926, 16 F. 2d 307, followed in the Heard case. Changes in phraseology were made. CROSS REFERENCES Third party tort liability for hospital and medical care, see section 2651 et seq. of Title 42, The Public Health and Welfare. § 2407. Delinquents for public money; judgment at return term; continuance. In an action by the United States against any person accountable for public money who fails to pay into the Treasury the sum reported due the United States, upon the adjustment of his account the court shall grant judgment upon motion unless a continuance is granted as specified in this section. A continuance may be granted if the defendant, in open court and in the presence of the United States attorney, states under oath that he is equitably entitled to credits which have been disallowed by the General Accounting Office prior to the commencement of the action, specifying each particular claim so rejected, and stating that he cannot safely come to trial. A continuance may also be granted if such an action is commenced on a bond or other sealed instrument and the court requires the original instrument to be produced. (June 25, 1948, ch. 646, 62 Stat. 972.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed., § 781 (R. S. § 957; June 10, 1921, ch. 18, § 304, 42 Stat. 24). Word "action" was substituted for "suit", in view of Rule 2 of the Federal Rules of Civil Procedure. Words "court requires the original instrument to be produced" were substituted for "defendant pleads non est factum, verifying such plea or motion by his oath, and the court thereupon requires the production of the original bond, contract, or other paper certified in the affidavit". The plea of non est factum is obsolete under Rule 7 (c) of the Federal Rules of Civil Procedure. Furthermore, the words deleted are superfluous, since a court would not require the production of an original instrument unless the proper procedure were taken to require such production. Changes were made in phraseology. § 2408. Security not required of United States. Security for damages or costs shall not be required of the United States, any department or agency thereof or any party acting under the direction of any such department or agency on the issuance of process or the institution or prosecution of any proceeding. Costs taxable, under other Acts of Congress, against the United States or any such department, agency or party shall be paid out of the contingent fund of the department or agency which directed the proceedings to be instituted. (June 25, 1948, ch. 646, 62 Stat. 972.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed., § 870 (R. S. § 1001; Mar. 3, 1911, ch. 231, §§ 117, 289, 36 Stat. 1131, 1167; Jan. 31, 1928, ch. 14, § 1, 45 Stat. 54; June 19, 1934, ch. 653, § 7, 48 Stat. 1109). The revised Section 870 of title 28, U. S. C., 1940 ed., applied only to the Supreme Court and district courts. section applies to all courts. Words "process or the institution or prosecution of any proceeding" were substituted for "appeal, or other process in law, admiralty, or equity." Word "agency" was substituted for "any corporation all the stock of which is beneficially owned by the United States, either directly or indirectly", in view of the creation of many independent governmental agencies since the enactment of the original law on which this section is based. Changes were made in phraseology. § 2409. Partition actions involving United States. Any civil action by any tenant in common or joint tenant owning an undivided interest in lands, where the United States is one of such tenants in common or joint tenants, against the United States alone or against the United States and any other of such owners, shall proceed, and be determined, in the same manner as would a similar action between private persons. Whenever in such action the court orders a sale of the property or any part thereof the Attorney General may bid for the same in behalf of the United States. If the United States is the purchaser, the amount of the purchase money shall be paid from the Treasury upon a warrant drawn by the Secretary of the Treasury on the requisition of the Attorney General. (June 25, 1948, ch. 646, 62 Stat. 972.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed.. § 766 (May 17, 1898, ch. 339, §§ 1, 2, 30 Stat. 416). Provisions relating to service or commencement of the action and duty of United States attorneys to appear, defend, and file answer were omitted as surplusage and covered by Rules 2, 3, and 4 of the Federal Rules of Civil Procedure and section 507 of this title. Words "shall proceed, and be determined, in the same manner as would a similar action between private persons" were substituted for "shall proceed as other cases for partition by courts of equity, and in making such partition the court shall be governed by the same principles of equity that control courts of equity, in partition proceedings between private persons," in view of Rule 2 of the Federal Rules of Civil Procedure. Changes were made in phraseology. § 2410. Actions affecting property on which United States has lien. (a) Under the conditions prescribed in this section and section 1444 of this title for the protection of the United States, the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter (1) to quiet title to, (2) to foreclose a mortgage or other lien upon, (3) to partition, (4) to condemn, or (5) of interpleader or in the nature of interpleader with respect to, real or personal property on which the United States has or claims a mortgage or other lien. (b) The complaint or pleading shall set forth with particularity the nature of the interest or lien of the United States. In actions or suits involving liens arising under the internal revenue laws, the complaint or pleading shall include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed. In actions in the State courts service upon the United States shall be made by serving the process of the court with a copy of the complaint upon the United States attorney for the district in which the action is brought or upon an assistant United States attorney or clerical employee designated by the United States attorney in writing filed with the clerk of the court in which the action is brought and by sending copies of the process and complaint, by registered mail, or by certified mail, to the Attorney General of the United States at Washington, District of Columbia. In such actions the United States may appear and answer, plead or demur within sixty days after such service or such further time as the court may allow. (c) A judgment or decree in such action or suit shall have the same effect respecting the discharge of the property from the mortgage or other lien held by the United States as may be provided with respect to such matters by the local law of the place where the court is situated. However, an action to foreclose a mortgage or other lien, naming the United States as a party under this section, must seek judicial sale. A sale to satisfy a lien inferior to one of the United States shall be made subject to and without disturbing the lien of the United States, unless the United States consents that the property may be sold free of its lien and the proceeds divided as the parties may be entitled. Where a sale of real estate is made to satisfy a lien prior to that of the United States, the United States shall have one year from the date of sale within which to redeem, except that with respect to a lien arising under the internal revenue laws the period shall be 120 days or the period allowable for redemption under State law, whichever is longer, and in any case in which, under the provisions of section 505 of the Housing Act of 1950, as amended (12 U.S.C. 1701k), and subsection (d) of section 1820 of title 38 of the United States Code, the right to redeem does not arise, there shall be no right of redemption. In any case where the debt owing the United States is due, the United States may ask, by way of affirmative relief, for the foreclosure of its own lien and where property is sold to satisfy a first lien held by the United States, the United States may bid at the sale such sum, not exceeding the amount of its claim with expenses of sale, as may be directed by the head (or his delegate) of the department or agency of the United States which has charge of the administration of the laws in respect to which the claim of the United States arises. (d) In any case in which the United States redeems real property under this section or section 7425 of the Internal Revenue Code of 1954, the amount to be paid for such property shall be the sum of (1) the actual amount paid by the purchaser at such sale (which, in the case of a purchaser who is the holder of the lien being foreclosed, shall include the amount of the obligation secured by such lien to the extent satisfied by reason of such sale), (2) interest on the amount paid (as determined under paragraph (1)) at 6 percent per annum from the date of such sale, and (3) the amount (if any) equal to the excess of (A) the expenses necessarily incurred in connection with such property, over (B) the income from such property plus (to the extent such property is used by the purchaser) a reasonable rental value of such property. (e) Whenever any person has a lien upon any real or personal property, duly recorded in the jurisdiction in which the property is located, and a junior lien, other than a tax lien, in favor of the United States attaches to such property, such person may make a written request to the officer charged with the administration of the laws in respect of which the lien of the United States arises, to have the same extinguished. If after appropriate investigation, it appears to such officer that the proceeds from the sale of the property would be insufficient to wholly or partly satisfy the lien of the United States, or that the claim of the United States has been satisfied or by lapse of time or otherwise has become unenforceable, such officer shall so report to the Comptroller General who may issue a certificate releasing the property from such lien. (June 25, 1948, ch. 646, 62 Stat. 972; May 24, 1949, ch. 139, § 119, 63 Stat. 105; July 7, 1958, Pub. L. 85-508, § 12(h), 72 Stat. 348; June 11, 1960, Pub. L. 86-507, § 1(20), 74 Stat. 201; Nov. 2, 1966, Pub. L. 89-719, title II, § 201, 80 Stat. 1147.) LEGISLATIVE HISTORY Reviser's Note.-Based on title 28, U. S. C., 1940 ed., §§ 901, 902, 904, 905 (Mar. 4, 1931, ch. 515, §§ 1, 2, 4, 5, 46 Stat. 1528, 1529; May 17, 1932, ch. 190, 47 Stat. 158; June 25, 1936, ch. 804, 49 Stat. 1921; June 6, 1940, ch. 242, 54 Stat. 234; Dec. 2, 1942, ch. 656, §§ 1-3, 56 Stat. 1026). Provisions including the districts of Hawaii and Puerto Rico, and the District Court of the United States for the District of Columbia, in section 901 of title 28, U. S. C., 1940 ed., were omitted as covered by "any district court." See section 451 of this title. Provisions in section 902 of title 28, U. S. C., 1940 ed., relating to process, were omitted as covered by Rule 4 of the Federal Rules of Civil Procedure. Changes were made in phraseology. AMENDMENTS 1966 Subsec. (a). Pub. L. 89-719 substituted "subject matter "(1) to quiet title to, "(2) to foreclose a mortgage or other lien upon, "(3) to partition, "(4) to condemn, or "(5) of interpleader or in the nature of interpleader with respect to," for "subject matter, to quiet title to or for the foreclosure of a mortgage or other lien upon." Subsec. (b). Pub. L. 89-719 substituted "complaint or pleading shall set forth" for "complaint shall set forth", and inserted sentence requiring the complaint or pleading, in actions or suits involving liens arising under the internal revenue laws, to include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed. Subsec. (c). Pub. L. 89-719 substituted "judgment or decree in such action" for "judicial sale in such action", "discharge of the property from the mortgage or other lien" for "discharge of the property from liens and encumbrances", and "place where the court is situated" for "place where the property is situated", and inserted provisions requiring an action to foreclose a mortgage or other lien, in which the United States is named as a party under this section, to seek a judicial sale, providing that the period of redemption where a sale is made with respect to a lien arising under the internal revenue laws is 120 days or the period allowable for redemption under State law, whichever is longer, and prohibiting the right of redemption in any case which, under the provisions of section 1701k of Title 12 and section 1820 (d) of Title 38, the right to redeem does not arise. Subsec. (d). Pub. L. 89-719 added subsec. (d) and redesignated former subsec. (d) as (e). Subsec. (e). Pub. L. 89-719 redesignated former subsec. (d) as (e). 1960 Subsec. (b). Pub. L. 86-507 inserted "or by certified mail," following "registered mail,". 1958-Pub. L. 85-508 eliminated provisions which extended this section to the District Court for the Territory of Alaska. See section 81A of this title which establishes a United States District Court for the State of Alaska. 1949-Subsec. (b). Act May 24, 1949, conformed the section with that of prior law with respect to service of process and complaint upon the United States in suits brought in State courts. EFFECTIVE DATE OF 1966 AMENDMENT Amendment of section by Pub. L. 89-719 applicable after Nov. 2, 1966, see section 203 of Pub. L. 89-719, set out as a note under section 1346 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Amendment of section by Pub. L. 85-508 effective Jan. 3, 1959, upon admission of Alaska into the Union pursuant to Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, as required by sectional and 8(c) of Pub. L. 85-508, see notes set out under section 81A of this title and preceding section 21 of Title 48, Territories and Insular Possessions. CROSS REFERENCES Right of redemption under subsec. (c), exclusion where subordinate lien of United States derives from insurance under National Housing Act or Servicemen's Readjustment Act of 1944, see section 1701k of Title 12, Banks and Banking. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 1444 of this title; title 12 section 1071k; title 26 sections 7424, 7425, 7810; title 38 section 1820. § 2411. Interest. (a) In any judgment of any court rendered (whether against the United States, a collector or deputy collector of internal revenue, a former collector or deputy collector, or the personal representative in case of death) for any overpayment in respect of any internal-revenue tax, interest shall be allowed at the rate of 6 per centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. The Commissioner is authorized to tender by check payment of any such judgment, with interest as herein provided, at any time after such judgment becomes final, whether or not a claim for such payment has been duly filled, and such tender shall stop the running of interest, whether or not such refund check is accepted by the judgment creditor. (b) Except as otherwise provided in subsection (a) of this section, on all final judgments rendered against the United States in actions instituted under section 1346 of this title, interest shall be computed |