Pub. L. 115-141, div. U, tit. I, sec. 108 (as amended)
AMENDMENT RELATING TO SAFETEA-LU.
SEC. 108. AMENDMENT RELATING TO SAFETEA-LU.
(a) [26 U.S.C. 5681] Amendment Relating to Section 11125.—Section 5681(b) is amended by striking “who has paid the special tax (or who is exempt from payment of such special tax by reason of the provisions of section 5113(a))” and inserting “who meets the requirements of section 5121(a) and section 5124 (or who is exempt from such requirements by reason of section 5121(b))”.
(b) [26 U.S.C. 5681 note] Effective Date.—The amendment made by this section shall take effect as if included in section 11125 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users.
- Cross-references to the US Code
- 26 U.S.C. 568126 U.S.C. 5681 note