Sec. 40102. EXTENSION OF HIGHWAY-RELATED TAXES
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## SEC. 40102 EXTENSION OF HIGHWAY-RELATED TAXES ###
(a)In General ####
(1)Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking “June 30, 2012” and inserting “September 30, 2016”: #####
(A)Section 4041(a)(1)(C)(iii)(I). #####
(B)Section 4041(m)(1)(B). #####
(C)Section 4081(d)(1). ####
(2)Each of the following provisions of such Code is amended by striking “July 1, 2012” and inserting “October 1, 2016”: #####
(A)Section 4041(m)(1)(A). #####
(B)Section 4051(c). #####
(C)Section 4071(d). #####
(D)Section 4081(d)(3). ###
(b)Extension of Tax, etc., on Use of Certain Heavy Vehicles ####
(1)In general Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking “2013” each place it appears and inserting “2017”: #####
(A)**[**[26 U.S.C. 4481](/us/usc/t26/s4481)**]** Section 4481(f). #####
(B)Section 4482(d). ####
(2)Extension and technical correction #####
(A)In general Paragraph
(4)of section 4482(c) of such Code is amended to read as follows: > > #### “(4) Taxable period > > The term ‘taxable period’ means any year beginning before July 1, 2017, and the period which begins on July 1, 2017, and ends at the close of September 30, 2017.” > . #####
(B)Effective date **[**[26 U.S.C. 4482 note](/us/usc/t26/s4482)**]** The amendment made by this paragraph shall take effect as if included in the amendments made by section 142 of the Surface Transportation Extension Act of 2011, Part II. ###
(c)Floor Stocks Refunds Section 6412(a)(1) of the Internal Revenue Code of 1986 is amended— ####
(1)by striking “July 1, 2012” each place it appears and inserting “October 1, 2016”, ####
(2)by striking “December 31, 2012” each place it appears and inserting “March 31, 2017”, and ####
(3)by striking “October 1, 2012” and inserting “January 1, 2017”. ###
(d)Extension of Certain Exemptions ####
(1)Section 4221(a) of the Internal Revenue Code of 1986 is amended by striking “July 1, 2012” and inserting “October 1, 2016”. ####
(2)Section 4483(i) of such Code is amended by striking “July 1, 2012” and inserting “October 1, 2017”. ###
(e)Extension of Transfers of Certain Taxes ####
(1)In general Section 9503 of the Internal Revenue Code of 1986 is amended— #####
(A)in subsection (b)— ######
(i)by striking “July 1, 2012” each place it appears in paragraphs
(1)and
(2)and inserting “October 1, 2016”, ######
(ii)by striking “July 1, 2012” in the heading of paragraph
(2)and inserting “October 1, 2016”, ######
(iii)by striking “June 30, 2012” in paragraph
(2)and inserting “September 30, 2016”, and ######
(iv)by striking “April 1, 2013” in paragraph
(2)and inserting “July 1, 2017”, and #####
(B)in subsection (c)(2), by striking “April 1, 2013” and inserting “July 1, 2017”. ####
(2)Motorboat and small-engine fuel tax transfers #####
(A)In general Paragraphs (3)(A)(i) and (4)(A) of section 9503(c) of such Code are each amended by striking “July 1, 2012” and inserting “October 1, 2016”. #####
(B)Conforming amendments to land and water conservation fund Section 201(b) of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 460*l*-11(b)) is amended— ######
(i)by striking “July 1, 2013” each place it appears and inserting “October 1, 2017”, and ######
(ii)by striking “July 1, 2012” and inserting “October 1, 2016”. ###
(f)Effective Date **[**[16 U.S.C. 460](/us/usc/t16/s460)**]** Except as otherwise provided in this section, the amendments made by this section shall take effect on July 1, 2012. # TITLE II REVENUE PROVISIONS ## Subtitle A Leaking Underground Storage Tank Trust Fund
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