EXTENSION OF HIGHWAY-RELATED TAXES.

SEC. 402. EXTENSION OF HIGHWAY-RELATED TAXES. (a) In General.— (1) Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking “June 30, 2012” and inserting “July 6, 2012”: (A) Section 4041(a)(1)(C)(iii)(I). (B) Section 4041(m)(1)(B). (C) Section 4081(d)(1). (2) Each of the following provisions of such Code is amended by striking “July 1, 2012” and inserting “July 7, 2012”: (A) Section 4041(m)(1)(A). (B) Section 4051(c). (C) Section 4071(d). (D) Section 4081(d)(3). (b) Floor Stocks Refunds.—Section 6412(a)(1) of such Code is amended— (1) by striking “July 1, 2012” each place it appears and inserting “July 7, 2012”; (2) by striking “December 31, 2012” each place it appears and inserting “January 6, 2013”; and (3) by striking “October 1, 2012” and inserting “October 7, 2012”. (c) [26 U.S.C. 4221] Extension of Certain Exemptions.—Sections 4221(a) and 4483(i) of such Code are each amended by striking “July 1, 2012” and inserting “July 7, 2012”. (d) Extension of Transfers of Certain Taxes.— (1) In general.—Section 9503 of such Code is amended— (A) in subsection (b)— (i) by striking “July 1, 2012” each place it appears in paragraphs (1) and (2) and inserting “July 7, 2012”; (ii) by striking “July 1, 2012” in the heading of paragraph (2) and inserting “July 7, 2012”; (iii) by striking “June 30, 2012” in paragraph (2) and inserting “July 6, 2012”; and (iv) by striking “April 1, 2013” in paragraph (2) and inserting “April 7, 2013”; and (B) in subsection (c)(2), by striking “April 1, 2013” and inserting “April 7, 2013”. (2) Motorboat and small-engine fuel tax transfers.— (A) In general.—Paragraphs (3)(A)(i) and (4)(A) of section 9503(c) of such Code are each amended by striking “July 1, 2012” and inserting “July 7, 2012”. (B) Conforming amendments to land and water conservation fund.—Section 201(b) of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 460l-11(b)) is amended— (i) by striking “July 1, 2013” each place it appears and inserting “July 7, 2013”; and (ii) by striking “July 1, 2012” and inserting “July 7, 2012”. (e) [26 U.S.C. 4482] Technical Correction.—Paragraph (4) of section 4482(c) of such Code is amended to read as follows: “(4) Taxable period. The term ‘taxable period’ means any year beginning before July 1, 2013, and the period which begins on July 1, 2013, and ends at the close of September 30, 2013.” . (f) [16 U.S.C. 460l-11 note] Effective Date.— (1) In general.—Except as provided in paragraph (2), the amendments made by this section shall take effect on July 1, 2012. (2) Technical correction.—The amendment made by subsection (e) shall take effect as if included in section 402 of the Surface Transportation Extension Act of 2012.