Pub. L. 112-56, tit. III, sec. 301 (as amended)
ONE HUNDRED PERCENT LEVY FOR PAYMENTS TO FEDERAL VENDORS RELATING TO PROPERTY.
SEC. 301. ONE HUNDRED PERCENT LEVY FOR PAYMENTS TO FEDERAL VENDORS RELATING TO PROPERTY.
(a) [26 U.S.C. 6331] In General.—Section 6331(h)(3) of the Internal Revenue Code of 1986 is amended by striking “goods or services” and inserting “property, goods, or services”.
(b) [26 U.S.C. 6331 note] Effective Date.—The amendment made by this section shall apply to levies issued after the date of the enactment of this Act.
- Cross-references to the US Code
- 26 U.S.C. 633126 U.S.C. 6331 note