United States Code · Section
§ 1961 — Interest
28 U.S.C. § 1961
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(a) the date of the judgment. The Director of the Administrative Office of the United States Courts shall distribute notice of that rate and any changes in it to all Federal judges.
(b) Interest shall be computed daily to the date of payment except as provided in section 2516(b) of this title and section 1304(b) of title 31, and shall be compounded annually.
(1) This section shall not apply in any judgment of any court with respect to any internal revenue tax case. Interest shall be allowed in such cases at the underpayment rate or overpayment rate (whichever is appropriate) established under section 6621 of the Internal Revenue Code of 1986.
(2) at the rate provided in subsection (a) and as provided in subsection (b).
(3) Interest shall be allowed, computed, and paid on judgments of the United States Court of Federal Claims only as provided in paragraph (1) of this subsection or in any other provision of law.
(4) This section shall not be construed to affect the interest on any judgment of any court not specified in this section.
Implementing Regulations
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§ 9038.2 Repayments.11 C.F.R. § 9038.2
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§ 9007.5 Petitions for rehearing; stays of repayment determinations.11 C.F.R. § 9007.5
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§ 9038.5 Petitions for rehearing; stays of repayment determinations.11 C.F.R. § 9038.5
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§ 9007.2 Repayments.11 C.F.R. § 9007.2
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§ 12.106 Final decision and order.17 C.F.R. § 12.106
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§ 10.106 Reconsideration; stay pending judicial review.17 C.F.R. § 10.106
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§ 12.407 Satisfaction of reparation award; enforcement; sanctions.17 C.F.R. § 12.407
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§ 76.37 Collection of civil penalties.28 C.F.R. § 76.37
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§ 382.7 Auditing payments and distributions.37 C.F.R. § 382.7
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§ 70.93 Interest rate.27 C.F.R. § 70.93
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§ 70.94 Interest compounded daily.27 C.F.R. § 70.94