[§2108. Repealed. Pub. L. 109–304, § 15(5), Oct. 6, 2006, 120 Stat. 1702 — repealed]

Section, Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 507, related to refund of penalties unlawfully, improperly, or excessively imposed. See section 504 of this title.