TITLE 31 - US CODE - SUBCHAPTER II - TRUST FUNDS AND REFUNDS

31 USC 1321 - Trust funds

(a) The following are classified as trust funds:
(1) Philippine special fund (customs duties).
(2) Philippine special fund (internal revenue).
(3) Unclaimed condemnation awards, Department of the Treasury.

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(4) Naval reservation, Olangapo civil fund.
(5) Armed Forces Retirement Home Trust Fund.
(6) Return to deported aliens of passage money collected from steamship companies.
(7) Vocational rehabilitation, special fund.
(8) Library of Congress gift fund.
(9) Library of Congress trust fund, investment account.
(10) Library of Congress trust fund, income from investment account.
(11) Library of Congress trust fund, permanent loan.
(12) Relief and rehabilitation, Longshore and Harbor Workers Compensation Act.
(13) Cooperative work, Forest Service.

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(14) Wages and effects of American seamen, Department of Commerce.
(15) Pension money, Saint Elizabeths Hospital.
(16) Personal funds of patients, Saint Elizabeths Hospital.
(17) National Park Service, donations.
(18) Purchase of lands, national parks, donations.
(19) Extension of winter-feed facilities of game animals of Yellowstone National Park, donations.
(20) Indian moneys, proceeds of labor, agencies, schools, and so forth.
(21) Funds of Federal prisoners.
(22) Commissary funds, Federal prisons.
(23) Pay of the Navy, deposit funds.
(24) Pay of Marine Corps, deposit funds.
(25) Pay of the Army, deposit fund.
(26) Preservation birthplace of Abraham Lincoln.
(27) Funds contributed for flood control, Mississippi River, its outlets and tributaries.
(28) Funds contributed for flood control, Sacramento River, California.
(29) Effects of deceased employees, Department of the Treasury.
(30) Money and effects of deceased patients, Public Health Service.
(31) Effects of deceased employees, Department of Commerce.
(32) Topographic survey of the United States, contributions.
(33) National Institutes of Health, gift fund.
(34) National Institutes of Health, conditional gift fund.
(35) Patients deposits, United States Marine Hospital, Carville, Louisiana.
(36) Estates of deceased personnel, Department of the Army.
(37) Effects of deceased employees, Department of the Interior.
(38) Fredericksburg and Spotsylvania County Battlefields memorial fund.
(39) Petersburg National Military Park fund.
(40) Gorgas memorial laboratory quotas.
(41) Contributions to International Boundary Commission, United States and Mexico.
(42) Salvage proceeds, American vessels.
(43) Wages due American seamen.
(44) Federal Industrial Institution for Women, contributions for chapel.
(45) General post fund, National Homes, Department of Veterans Affairs.
(46) Repatriation of American seamen.
(47) Expenses, public survey work, general.
(48) Expenses, public survey work, Alaska.
(49) Funds contributed for improvement of roads, bridges, and trails, Alaska.
(50) Protective works and measures, Lake of the Woods and Rainy River, Minnesota.
(51) Washington redemption fund.
(52) Permit fund, District of Columbia.
(53) Unclaimed condemnation awards, National Capital Park and Planning Commission, District of Columbia.
(54) Unclaimed condemnation awards, Rock Creek and Potomac Parkway Commission, District of Columbia.
(55) Miscellaneous trust fund deposits, District of Columbia.
(56) Surplus fund, District of Columbia.
(57) Relief and rehabilitation, District of Columbia Workmens Compensation Act.
(58) Inmates fund, workhouse and reformatory, District of Columbia.
(59) International Center for Middle Eastern-Western Dialogue Trust Fund.
(60) Chamber Music Auditorium, Library of Congress.
(61) Bequest of Gertrude Hubbard.
(62) Puerto Rico special fund (Internal Revenue).
(63) Miscellaneous trust funds, Department of State.
(64) Funds contributed for improvement of (name of river or harbor).
(65) Funds advanced for improvement of (name of river or harbor).
(66) Funds contributed for Indian projects.
(67) Miscellaneous trust funds of Indian tribes.
(68) Ships stores profits, Navy.
(69) Completing Surveys within Railroad Land Grants.
(70) Memorial to Women of World War, contributions.
(71) Funds contributed for Memorial to John Ericsson.
(72) American National Red Cross Building, contributions.
(73) Estate of decedents, Department of State, Trust Fund.
(74) Funds due Incompetent Beneficiaries, Department of Veterans Affairs.
(75) To promote the Education of the Blind (principal).
(76) Paving Government Road across Fort Sill Military Reservation, Okla.
(77) Bequest of William F. Edgar, Museum and Library, office of Surgeon General of the Army.
(78) Funds Contributed for Flood Control (name of river, harbor, or project).
(79) Matured obligations of the District of Columbia.
(80) To promote the education of the blind (interest).
[(81) Repealed. Pub. L. 101–510, div. A, title XV, 1533(c)(1)(A)(ii), Nov. 5, 1990, 104 Stat. 1735.]
(82) Post-Vietnam Era Veterans Education Account, Department of Veterans Affairs.
(83) United States Government life insurance fund, Department of Veterans Affairs.
(84) Estates of deceased soldiers, United States Army.
(85) Teachers Retirement Fund Deductions, District of Columbia.
(86) Teachers Retirement Fund, Government Reserves, District of Columbia.
(87) Expenses of Smithsonian Institution Trust Fund (principal).
(88) Civil Service Retirement and Disability Fund.
(89) Canal Zone Retirement and Disability Fund.
(90) Foreign Service Retirement and Disability Fund.
(91) Violent Crime Reduction Trust Fund.
(b) 
(1) Amounts (except amounts received by the Comptroller of the Currency and the Federal Deposit Insurance Corporation) that are analogous to the funds named in subsection (a) of this section and are received by the United States Government as trustee shall be deposited in an appropriate trust fund account in the Treasury. Except as provided in paragraph (2), amounts accruing to these funds are appropriated to be disbursed in compliance with the terms of the trust.
(2) Expenditures from the following trust funds may be made only under annual appropriations and only if the appropriations are specifically authorized by law:
(A) Armed Forces Retirement Home Trust Fund.
(B) Fisher House Trust Fund, Department of the Army.
(C) Fisher House Trust Fund, Department of the Air Force.
(D) Fisher House Trust Fund, Department of the Navy.

31 USC 1322 - Payments of unclaimed trust fund amounts and refund of amounts erroneously deposited

(a) On September 30 of each year, the Secretary of the Treasury shall transfer to the Treasury trust fund receipt account Unclaimed Moneys of Individuals Whose Whereabouts are Unknown that part of the balance of a trust fund account named in section 1321 (a)(1)(82) of this title or an analogous trust fund established under section 1321 (b) of this title that has been in the fund for more than one year and represents money belonging to individuals whose whereabouts are unknown. Subsequent claims to the transferred funds shall be paid from the account Unclaimed Moneys of Individuals Whose Whereabouts are Unknown.
(b) Except as provided in subsection (c) of this section, necessary amounts are appropriated to the Secretary of the Treasury to make payments from
(1) the Treasury trust fund receipt account Unclaimed Moneys of Individuals Whose Whereabouts are Unknown; and
(2) the United States Government account Refund of Moneys Erroneously Received and Covered and other collections erroneously deposited that are not properly chargeable to another appropriation.
(c) 
(1) The Secretary of the Treasury shall hold in the Treasury trust fund receipt account Unclaimed Moneys of Individuals Whose Whereabouts Are Unknown the balance remaining after the final distribution of unclaimed Postal Savings System deposits under subsection (a) of the first section of the Act of August 13, 1971 (Public Law 92117; 85 Stat. 337). The Secretary shall use the balance to pay claims for Postal Savings System deposits without regard to the State law or the law of other jurisdictions of deposit concerning the disposition of unclaimed or abandoned property.
(2) Necessary amounts may be appropriated without fiscal year limitation to the trust fund receipt account to pay claims for deposits when the balance in the account is not sufficient to pay the claims made within the time limitation set forth in paragraph (3) of this subsection.
(3) No claim for any Postal Savings System deposit may be brought more than one year from the date of the enactment of the Postal Savings System Statute of Limitations Act.
(4) The United States Postal Service shall assist the Secretary of the Treasury in providing public notice of the time limitation set forth in paragraph (3) of this subsection by posting notices thereof in all post offices as soon as practicable after the date of the enactment of the Postal Savings System Statute of Limitations Act.

31 USC 1323 - Trust funds for certain fees, donations, quasi-public amounts, and unearned amounts

(a) Amounts from the following sources held in checking accounts of disbursing officials shall be deposited in the Treasury to the appropriate trust fund receipt accounts:
(1) unearned money, lands (Department of the Interior).
(2) reentry permit fees (Department of Justice).
(3) naturalization fees (Department of Justice).
(4) registry fees (Department of Justice).
(b) Amounts deposited under subsection (a) of this section are appropriated for refunds. Earned parts of those amounts shall be transferred and credited to the appropriate receipt fund accounts.
(c) Donations, quasi-public amounts, and unearned amounts shall be deposited in the Treasury as trust funds and are appropriated for disbursement under the terms of the trusts when the donation or amount is
(1) administered by officers and employees of the United States Government; and
(2) carried in checking accounts of disbursing officials or others required to account to the Comptroller General (except clerks and marshals of the United States district courts).

31 USC 1324 - Refund of internal revenue collections

(a) Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of
(1) claims for prior fiscal years; and
(2) accounts arising under
(A) Allowance or drawback (Internal Revenue);
(B) Redemption of stamps (Internal Revenue);
(C) Refunding legacy taxes, Act of March 30, 1928;
(D) Repayment of taxes on distilled spirits destroyed by casualty; and
(E) Refunds and payments of processing and related taxes.
(b) Disbursements may be made from the appropriation made by this section only for
(1) refunds to the limit of liability of an individual tax account; and
(2) refunds due from credit provisions of the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) enacted before January 1, 1978, or enacted by the Taxpayer Relief Act of 1997, or from section 35 or 53(e) of such Code.