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1 <br />7 <br /> <br />1 <br />2 <br />3 <br />h <br />s <br />6 <br />7 <br />8 <br />9 <br />10 <br />31 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br /> <br />not expressly state that the raisbnrsement class which the <br />Department of Labor is asserting Hader the 81ack Lunq <br />Seaefits 11ct is not a to:. Sbara ue at lust fro problems <br />with this argaaeat. lust of all, order 26 IISC ssctioa 9501 <br />which creates the slack Loaq Disability Trost fond, thane are <br />two nschaaisms or sources of faadiaq for the Trust load. <br />lust, there is a section that's zeferzed to as, quote, <br />'certain taxes,' naquote, sad second, a landing aiechaaism <br />for, quote, 'other secaipts,• aaquote. The certain fazes <br />referred to axe coal excise tares ~rhich are iaposed wader 26 <br />USC Section 4121. <br />The Departsent of Laboz IIas admitted that ao part <br />of its claim is for napaid coal excise taxes wader that <br />section. The Trust load is further funded by other receipts <br />which are to be csedited to the load, inclndinq asonnts which <br />are paid or zecovered ender 30 DSC section 943(b), the <br />statute neon Mhich the Department of Labor's claim for <br />reimbursement is bated. <br />secondarily, the Department of Labor's class for <br />reimbursement bsiaq based oa tection 934 requires examiaatioa <br />of the laagnage of that statute. That statute dws.aot <br />sreatioa the word Lat. additionally, the rsgalatioas that the <br />Departasat of Laboz has adopted sad been pzasalgated to <br />in~plemaat Bsction 914 do aoL aeation the void tax. Ia fact, <br />Congress explicitly required that the vozd tar and tax payer <br />SO <br /> <br />