{"data":{"id":"us/46-u.s.c.-53312","jurisdiction":"us","citation":"46 U.S.C. § 53312","heading":"Assessment and collection of deficiency tax","body":"Notwithstanding any other provision of law, a deficiency in tax for a taxable year resulting from the inclusion of an amount in gross income as provided by section 53311 of this title, and the amount to be treated as a deficiency under section 53311 instead of as an adjustment for the declared value excess profits tax, may be assessed or a civil action may be brought to collect the deficiency without assessment, at any time. Interest on a deficiency or amount to be treated as a deficiency does not begin until the date the deposited gain or part of the deposited gain in question is required to be included in gross income under section 51111.","path":["Title 46—SHIPPING","CHAPTER 533—CONSTRUCTION RESERVE FUNDS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc46@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T06:00:50Z","sha256":"2b50fbea8177c98c3ca5d1f0c617b19886b3ef97006c5637f07f310da85f1976","source_id":"us","stale":false,"prev":"us/46-u.s.c.-53311","next":"us/46-u.s.c.-53401"},"notice":"GroundRules: Original legal text. Not legal advice."}