Sec. 402. EXTENSION OF HIGHWAY-RELATED TAXES
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## SEC. 402 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 “March 31, 2012” and inserting “June 30, 2012”: #####
(A)**[**[26 U.S.C. 4041](/us/usc/t26/s4041)**]** 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 “April 1, 2012” and inserting “July 1, 2012”: #####
(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 Each of the following provisions of such Code is amended by striking “2012” and inserting “2013”: ####
(1)**[**[26 U.S.C. 4481](/us/usc/t26/s4481)**]** Section 4481(f). ####
(2)Subsections (c)(4) and
(d)of section 4482. ###
(c)Floor Stocks Refunds Section 6412(a)(1) of such Code is amended— ####
(1)by striking “April 1, 2012” each place it appears and inserting “July 1, 2012”; ####
(2)by striking “September 30, 2012” each place it appears and inserting “December 31, 2012”; and ####
(3)by striking “July 1, 2012” and inserting “October 1, 2012”. ###
(d)Extension of Certain Exemptions Sections 4221(a) and 4483(i) of such Code are each amended by striking “April 1, 2012” and inserting “July 1, 2012”. ###
(e)Extension of Transfers of Certain Taxes ####
(1)In general Section 9503 of such Code is amended— #####
(A)in subsection (b)— ######
(i)by striking “April 1, 2012” each place it appears in paragraphs
(1)and
(2)and inserting “July 1, 2012”; ######
(ii)by striking “April 1, 2012” in the heading of paragraph
(2)and inserting “July 1, 2012”; ######
(iii)by striking “March 31, 2012” in paragraph
(2)and inserting “June 30, 2012”; and ######
(iv)by striking “January 1, 2013” in paragraph
(2)and inserting “April 1, 2013”; and #####
(B)in subsection (c)(2), by striking “January 1, 2013” and inserting “April 1, 2013”. ####
(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 “April 1, 2012” and inserting “July 1, 2012”. #####
(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. 460l-11(b)) is amended— ######
(i)by striking “April 1, 2013” each place it appears and inserting “July 1, 2013”; and ######
(ii)by striking “April 1, 2012” and inserting “July 1, 2012”. ###
(f)Effective Date **[**[16 U.S.C. 460l-11 note](/us/usc/t16/s460l-11)**]** The amendments made by this section shall take effect on April 1, 2012.
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