; and (B) the applicable percentage shares under paragraph (2)(A). (c) Crediting and availability of fees (1) In general Fees authorized under subsection (a) shall be collected and available for obligation only to the extent and in the amount provided in advance in appropriations Acts. Such fees are authorized to remain available until expended. Such sums as may be necessary may be transferred from the Food and Drug Administration salaries and expenses appropriation account without fiscal year limitation to such appropriation account for salaries and expenses with such fiscal year limitation. (2) Authorization of appropriations For fiscal year 2021 and each subsequent fiscal year, there is authorized to be appropriated for fees under this section an amount equal to the amount specified in subsection (b)(1) for the fiscal year. (d) Collection of unpaid fees In any case where the Secretary does not receive payment of a fee assessed under subsection (a) within 30 days after it is due, such fee shall be treated as a claim of the United States Government subject to subchapter II of chapter 37 of title 31, United States Code. (e) Applicability to fiscal year 2020 If the date of enactment of the E-Cigarette Youth Protection Act occurs during fiscal year 2020, subject to subsection (c), for the quarter following the quarter in which such date of enactment occurs, the full quarterly fee amounts shall be assessed and collected. . (b) Enforcement (1) In general Section 902(4) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 387b(4) ) is amended by inserting , or the manufacturer or importer of electronic nicotine delivery systems fails to pay a user fee assessed to such manufacturer or importer pursuant to section 919A by the date specified in section 919A or by the 30th day after final agency action on a resolution of any dispute as to the amount of such fee before the semicolon. (2) Effective date The amendment made by paragraph (1) shall take effect on the later of October 1, 2021, or the date of enactment of this