Pub. L. 109-59, tit. XI, subtit. E, sec. 11163 (as amended)
REFUNDS OF EXCISE TAXES ON EXEMPT SALES OF FUEL BY CREDIT CARD.
SEC. 11163. REFUNDS OF EXCISE TAXES ON EXEMPT SALES OF FUEL BY CREDIT CARD.
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(e) [26 U.S.C. 4101 note] Effective Date.—The amendments made by this section shall apply to sales after December 31, 2005.
- Cross-references to the US Code
- 26 U.S.C. 4101 note