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U.S. Code as of:
01/19/04
Section 106. Waiver of sovereign immunity
(a) Notwithstanding an assertion of sovereign immunity, sovereign
immunity is abrogated as to a governmental unit to the extent set
forth in this section with respect to the following:
(1) Sections 105, 106, 107, 108, 303, 346, 362, 363, 364, 365,
366, 502, 503, 505, 506, 510, 522, 523, 524, 525, 542, 543, 544,
545, 546, 547, 548, 549, 550, 551, 552, 553, 722, 724, 726, 728,
744, 749, 764, 901, 922, 926, 928, 929, 944, 1107, 1141, 1142,
1143, 1146, 1201, 1203, 1205, 1206, 1227, 1231, 1301, 1303, 1305,
and 1327 of this title.
(2) The court may hear and determine any issue arising with
respect to the application of such sections to governmental
units.
(3) The court may issue against a governmental unit an order,
process, or judgment under such sections or the Federal Rules of
Bankruptcy Procedure, including an order or judgment awarding a
money recovery, but not including an award of punitive damages.
Such order or judgment for costs or fees under this title or the
Federal Rules of Bankruptcy Procedure against any governmental
unit shall be consistent with the provisions and limitations of
section 2412(d)(2)(A) of title 28.
(4) The enforcement of any such order, process, or judgment
against any governmental unit shall be consistent with
appropriate nonbankruptcy law applicable to such governmental
unit and, in the case of a money judgment against the United
States, shall be paid as if it is a judgment rendered by a
district court of the United States.
(5) Nothing in this section shall create any substantive claim
for relief or cause of action not otherwise existing under this
title, the Federal Rules of Bankruptcy Procedure, or
nonbankruptcy law.
(b) A governmental unit that has filed a proof of claim in the
case is deemed to have waived sovereign immunity with respect to a
claim against such governmental unit that is property of the estate
and that arose out of the same transaction or occurrence out of
which the claim of such governmental unit arose.
(c) Notwithstanding any assertion of sovereign immunity by a
governmental unit, there shall be offset against a claim or
interest of a governmental unit any claim against such governmental
unit that is property of the estate.
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