42 USC CHAPTER 103, SUBCHAPTER II, Part B: Post-closure Liability Trust Fund
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42 USC CHAPTER 103, SUBCHAPTER II, Part B: Post-closure Liability Trust Fund
From Title 42—THE PUBLIC HEALTH AND WELFARECHAPTER 103—COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITYSUBCHAPTER II—HAZARDOUS SUBSTANCE RESPONSE REVENUE

Part B—Post-closure Liability Trust Fund

§9641. Repealed. Pub. L. 99–499, title V, §514(b), Oct. 17, 1986, 100 Stat. 1767

Section, Pub. L. 96–510, title II, §232, Dec. 11, 1980, 94 Stat. 2804, provided for establishment of the Post-closure Liability Trust Fund in the Treasury of the United States.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 99–499, title V, §514(c), Oct. 17, 1986, 100 Stat. 1767, provided that:

"(1) In general.—The amendments made by this section [repealing this section and sections 4681 and 4682 of Title 26, Internal Revenue Code] shall take effect on October 1, 1983.

"(2) Waiver of statute of limitations.—If on the date of the enactment of this Act [Oct. 17, 1986] (or at any time within 1 year after such date of enactment) refund or credit of any overpayment of tax resulting from the application of this section is barred by any law or rule of law, refund or credit of such overpayment shall, nevertheless, be made or allowed if claim therefor is filed before the date 1 year after the date of the enactment of this Act."