Sec. 142. EXTENSION OF HIGHWAY-RELATED TAXES
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## SEC. 142 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 “September 30, 2011” and inserting “March 31, 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 “October 1, 2011” and inserting “April 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 “2011” and inserting “2012”: ####
(1)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 “October 1, 2011” each place it appears and inserting “April 1, 2012”; ####
(2)by striking “March 31, 2012” each place it appears and inserting “September 30, 2012”; and ####
(3)by striking “January 1, 2012” and inserting “July 1, 2012”. ###
(d)Extension of Certain Exemptions Sections 4221(a) and 4483(i) of such Code are each amended by striking “October 1, 2011” and inserting “April 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 “October 1, 2011” each place it appears in paragraphs
(1)and
(2)and inserting “April 1, 2012”; ######
(ii)by striking “October 1, 2011” in the heading of paragraph
(2)and inserting “April 1, 2012”; ######
(iii)by striking “September 30, 2011” in paragraph
(2)and inserting “March 31, 2012”; and ######
(iv)by striking “July 1, 2012” in paragraph
(2)and inserting “January 1, 2013”; and #####
(B)in subsection (c)(2), by striking “July 1, 2012” and inserting “January 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 “October 1, 2011” and inserting “April 1, 2012”. #####
(B)Conforming amendments to land and water conservation fund ######
(i)In general 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 “October 1, 2012” each place it appears and inserting “April 1, 2013”; and ######
(II)by striking “October 1, 2011” and inserting “April 1, 2012”. ######
(ii)Correction of cross references Section 201 of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 460l-11) is amended— ######
(I)by striking “section 9503(c)(4)(B) of the Internal Revenue Code of 1954 (relating to special motor fuels and gasoline used in motorboats)” in subsection
(a)and inserting “section 9503(c)(3)(A) of the Internal Revenue Code of 1986 (relating to transfer to Land and Water Conservation Fund)”; and ######
(II)by striking “section 6412(a)(2)” in subsection (b)(2) and inserting “section 6412”. ###
(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 October 1, 2011. # TITLE II EXTENSION OF AIR TRANSPORTATION PROGRAMS
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