# Pub. L. 112-102: changes to the Internal Revenue Code

2012-03-30, 126 Stat. 281. Source: <https://www.govinfo.gov/link/plaw/112/public/102>.

## Legislative history

- Bill: [H.R. 4281](https://www.congress.gov/bill/112th-congress/house-bill/4281)
- Bluebook: [JCT general explanation (2013)](https://www.govinfo.gov/app/details/CPRT-113JPRT78693)

## § 4041: Imposition of tax

- § 4041(a)(1)(C)(iii)(I): Pub. L. 112–102, § 402(a)(1)(A), substituted “June 30, 2012” for “March 31, 2012”.
- § 4041(m)(1)(A): Pub. L. 112–102, § 402(a)(2)(A), substituted “July 1, 2012” for “April 1, 2012” in introductory provisions.
- § 4041(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

- § 4051(c): Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.

## § 4071: Imposition of tax

- § 4071(d): Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.

## § 4081: Imposition of tax

- § 4081(d)(1): Pub. L. 112–102, § 402(a)(1)(C), substituted “June 30, 2012” for “March 31, 2012”.
- § 4081(d)(3): Pub. L. 112–102, § 402(a)(2)(D), substituted “July 1, 2012” for “April 1, 2012”.

## § 4221: Certain tax-free sales

- § 4221(a): Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012” in concluding provisions.

## § 4481: Imposition of tax

- § 4481(f): Pub. L. 112–102 substituted “2013” for “2012”.

## § 4482: Definitions

- § 4482(c)(4): Pub. L. 112–102 substituted “2013” for “2012” wherever appearing.
- § 4482(d): Pub. L. 112–102 substituted “2013” for “2012”.

## § 4483: Exemptions

- § 4483(i): Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.

## § 6412: Floor stocks refunds

- § 6412(a)(1): Pub. L. 112–102 substituted in two places “July 1, 2012” for “April 1, 2012” and “December 31, 2012” for “September 30, 2012” and substituted “October 1, 2012” for “July 1, 2012”.

## § 9503: Highway Trust Fund

- § 9503(b)(1): Pub. L. 112–102, § 402(e)(1)(A)(i), substituted “July 1, 2012” for “April 1, 2012” in introductory provisions.
- § 9503(b)(2): Pub. L. 112–102, § 402(e)(1)(A), in heading, substituted “July 1, 2012” for “April 1, 2012” and, in text, substituted “June 30, 2012” for “March 31, 2012”, “April 1, 2013” for “January 1, 2013”, and “July 1, 2012” for “April 1, 2012”.
- § 9503(b)(6)(B): Pub. L. 112–102, § 401(a)(1), substituted “July 1, 2012” for “April 1, 2012”.
- § 9503(c)(1): Pub. L. 112–102, § 401(a), substituted “July 1, 2012” for “April 1, 2012” and “Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2011, Part II”.
- § 9503(c)(2): Pub. L. 112–102, § 402(e)(1)(B), substituted “April 1, 2013” for “January 1, 2013”.
- § 9503(c)(3)(A)(i), § 9503(c)(4)(A): Pub. L. 112–102, § 402(e)(2)(A), substituted “July 1, 2012” for “April 1, 2012”.
- § 9503(e)(3): Pub. L. 112–102, § 401(a), substituted “July 1, 2012” for “April 1, 2012” and “Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2011, Part II”.

## § 9504: Sport Fish Restoration and Boating Trust Fund

- § 9504(b)(2)(A), § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 112–102, § 401(b)(1), substituted “Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2011, Part II”.
- § 9504(d)(2): Pub. L. 112–102, § 401(b)(2), substituted “July 1, 2012” for “April 1, 2012”.

## § 9508: Leaking Underground Storage Tank Trust Fund

- § 9508(e)(2): Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.