Sec. 103. Amendments relating to Fixing America’s Surface Transportation Act
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/bill/114/hr/6439/ih/section-103·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
32101 Section 7345(e)(1) is amended— by striking or the Tax Court and inserting , or against the Commissioner in the Tax Court, , and by adding at the end the following: For purposes of the preceding sentence, the court first acquiring jurisdiction over such an action shall have sole jurisdiction. . Section 7345(f) is amended by striking subsection
(a)and inserting subsection (b)(1)(B) . The amendments made by this section shall take effect as if included in section 32101 of the Fixing America’s Surface Transportation Act.