# Pub. L. 112-140: changes to the Internal Revenue Code

2012-06-29, 126 Stat. 402. Source: <https://www.govinfo.gov/link/plaw/112/public/140>.

## Legislative history

- Bill: [H.R. 6064](https://www.congress.gov/bill/112th-congress/house-bill/6064)
- 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. 112–140, §§ 1(c), 402(a)(1)(A), temporarily substituted “July 6, 2012” for “June 30, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
- § 4041(m)(1)(A): Pub. L. 112–140, §§ 1(c), 402(a)(2)(A), temporarily substituted “July 7, 2012” for “July 1, 2012” in introductory provisions. See Effective and Termination Dates of 2012 Amendment note below.
- § 4041(m)(1)(B): Pub. L. 112–140, §§ 1(c), 402(a)(1)(B), temporarily substituted “July 6, 2012” for “June 30, 2012” in introductory provisions. See Effective and Termination Dates of 2012 Amendment note below.

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

- § 4051(c): Pub. L. 112–140, §§ 1(c), 402(a)(2)(B), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.

## § 4071: Imposition of tax

- § 4071(d): Pub. L. 112–140, §§ 1(c), 402(a)(2)(C), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.

## § 4081: Imposition of tax

- § 4081(d)(1): Pub. L. 112–140, §§ 1(c), 402(a)(1)(C), temporarily substituted “July 6, 2012” for “June 30, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
- § 4081(d)(3): Pub. L. 112–140, §§ 1(c), 402(a)(2)(D), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.

## § 4221: Certain tax-free sales

- § 4221(a): Pub. L. 112–140, §§ 1(c), 402(c), temporarily substituted “July 7, 2012” for “July 1, 2012” in concluding provisions. See Effective and Termination Dates of 2012 Amendment note below.

## § 4482: Definitions

- § 4482(c)(4): Pub. L. 112–140, §§ 1(c), 402(e), temporarily amended par. (4) generally, resulting in text identical to that after amendment by Pub. L. 112–102. See Amendment and Effective and Termination Dates of 2012 Amendment notes below.

## § 4483: Exemptions

- § 4483(i): Pub. L. 112–140, §§ 1(c), 402(c), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.

## § 6412: Floor stocks refunds

- § 6412(a)(1): Pub. L. 112–140, §§ 1(c), 402(b), temporarily substituted in two places “July 7, 2012” for “July 1, 2012” and “January 6, 2013” for “December 31, 2012” and temporarily substituted “October 7, 2012” for “October 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.

## § 9503: Highway Trust Fund

- § 9503(b)(1): Pub. L. 112–140, §§ 1(c), 402(d)(1)(A)(i), temporarily substituted “July 7, 2012” for “July 1, 2012” in introductory provisions. See Effective and Termination Dates of 2012 Amendment note below.
- § 9503(b)(2): Pub. L. 112–140, §§ 1(c), 402(d)(1)(A), in heading, temporarily substituted “July 7, 2012” for “July 1, 2012” and, in text, temporarily substituted “July 6, 2012” for “June 30, 2012”, “April 7, 2013” for “April 1, 2013”, and “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
- § 9503(b)(6)(B): Pub. L. 112–140, §§ 1(c), 401(a)(1), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
- § 9503(c)(1): Pub. L. 112–140, §§ 1(c), 401(a), temporarily substituted “July 7, 2012” for “July 1, 2012” and “Temporary Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2012”. See Effective and Termination Dates of 2012 Amendment note below.
- § 9503(c)(2): Pub. L. 112–140, §§ 1(c), 402(d)(1)(B), temporarily substituted “April 7, 2013” for “April 1, 2013”. See Effective and Termination Dates of 2012 Amendment note below.
- § 9503(c)(3)(A)(i), § 9503(c)(4)(A): Pub. L. 112–140, §§ 1(c), 402(d)(2)(A), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
- § 9503(e)(3): Pub. L. 112–140, §§ 1(c), 401(a), temporarily substituted “July 7, 2012” for “July 1, 2012” and “Temporary Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2012”. See Effective and Termination Dates of 2012 Amendment note below.

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

- § 9504(b)(2)(A), § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 112–140, §§ 1(c), 401(b)(1), temporarily substituted “Temporary Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2012”. See Effective and Termination Dates of 2012 Amendment note below.
- § 9504(d)(2): Pub. L. 112–140, §§ 1(c), 401(b)(2), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.

## § 9508: Leaking Underground Storage Tank Trust Fund

- § 9508(e)(2): Pub. L. 112–140, §§ 1(c), 401(c), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.