Pub. L. 100-647, tit. VI, subtit. K, sec. 6254
AMENDMENTS RELATED TO CRUDE OIL WINDFALL PROFIT TAX ACT OF 1980.
SEC. 6254. AMENDMENTS RELATED TO CRUDE OIL WINDFALL PROFIT TAX ACT OF 1980. The reporting requirements of section 4997 of former chapter 45 of subtitle D of the Internal Revenue Code of 1986, and the related regulations thereunder, are repealed: Provided, That this repeal is effective only for crude oil removed after December 31, 1987, for which no tax is due or withheld under former chapter 45 of subtitle D of the Internal Revenue Code of 1986.