Pub. L. 112-102 Mar. 30, 2012

126 Stat. 281 · Changed 12 sections of the Code

Bill H.R. 4281 · Bluebook JCT general explanation (2013)

§ 4041 Imposition of tax

  • (a)(1)(C)(iii)(I) Pub. L. 112–102, § 402(a)(1)(A), substituted “June 30, 2012” for “March 31, 2012”.
  • (m)(1)(A) Pub. L. 112–102, § 402(a)(2)(A), substituted “July 1, 2012” for “April 1, 2012” in introductory provisions.
  • (m)(1)(B) Pub. L. 112–102, § 402(a)(1)(B), substituted “June 30, 2012” for “March 31, 2012” in introductory provisions.

§ 4051 Imposition of tax on heavy trucks and trailers sold at retail

  • (c) Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.

§ 4071 Imposition of tax

  • (d) Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.

§ 4081 Imposition of tax

  • (d)(1) Pub. L. 112–102, § 402(a)(1)(C), substituted “June 30, 2012” for “March 31, 2012”.
  • (d)(3) Pub. L. 112–102, § 402(a)(2)(D), substituted “July 1, 2012” for “April 1, 2012”.

§ 4221 Certain tax-free sales

  • (a) Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012” in concluding provisions.

§ 4481 Imposition of tax

  • (f) Pub. L. 112–102 substituted “2013” for “2012”.

§ 4482 Definitions

  • (c)(4) Pub. L. 112–102 substituted “2013” for “2012” wherever appearing.
  • (d) Pub. L. 112–102 substituted “2013” for “2012”.

§ 4483 Exemptions

  • (i) Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 112–102 substituted in two places “July 1, 2012” for “April 1, 2012” and “December 31, 2012” for “September 30…

§ 9503 Highway Trust Fund

  • (b)(1) Pub. L. 112–102, § 402(e)(1)(A)(i), substituted “July 1, 2012” for “April 1, 2012” in introductory provisions.
  • (b)(2) Pub. L. 112–102, § 402(e)(1)(A), in heading, substituted “July 1, 2012” for “April 1, 2012” and, in text, substituted…
  • (b)(6)(B) Pub. L. 112–102, § 401(a)(1), substituted “July 1, 2012” for “April 1, 2012”.
  • (c)(1) Pub. L. 112–102, § 401(a), substituted “July 1, 2012” for “April 1, 2012” and “Surface Transportation Extension Act of…
  • (c)(2) Pub. L. 112–102, § 402(e)(1)(B), substituted “April 1, 2013” for “January 1, 2013”.
  • (c)(3)(A)(i) (c)(4)(A) Pub. L. 112–102, § 402(e)(2)(A), substituted “July 1, 2012” for “April 1, 2012”.
  • (e)(3) Pub. L. 112–102, § 401(a), substituted “July 1, 2012” for “April 1, 2012” and “Surface Transportation Extension Act of…

§ 9504 Sport Fish Restoration and Boating Trust Fund

  • (b)(2)(A) (b)(2)(B) (b)(2)(C) Pub. L. 112–102, § 401(b)(1), substituted “Surface Transportation Extension Act of 2012” for “Surface Transportation…
  • (d)(2) Pub. L. 112–102, § 401(b)(2), substituted “July 1, 2012” for “April 1, 2012”.

§ 9508 Leaking Underground Storage Tank Trust Fund

  • (e)(2) Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.