Page:United States Statutes at Large Volume 102 Part 4.djvu/623

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3593

(C) by adding a period at the end thereof. (47) Subparagraph (C) of section 809(d)(4) of the 1986 Code is amended by striking out "the Secretary—" and inserting in lieu thereof "The Secretary—". (48) Subsection (f) of section 7872 of the 1986 Code is amended by redesignating the paragraph (11) added by section 1854 of the Reform Act as paragraph (12). (49) Paragraph (5) of section 761 l(i) of the 1986 Code is amended by striking out "the title" and inserting in lieu thereof "this title". (50) Section 13303(a) of Public Law 99-272 is amended (in the matter proposed to be inserted in section 3306(c) of the Internal Revenue Code of 1954), effective as of the date of its enactment, 26 USC 3306 note. by inserting a comma immediately after "1988". (51) Subsection (f) of section 6511 of the 1986 Code is amended— (A) by striking out "chapter 42" in the text and inserting in lieu thereof "section 4912, chapter 42,", and (B) by striking out "CERTAIN CHAPTER 43 TAXES" in the subsection heading and inserting in lieu thereof "SIMILAR TAXES".

(52) Section 2503(e)(2)(B) of the 1986 Code is amended by striking out "section 213(e)" and inserting in lieu thereof "section 213(d)". SEC. 1019. EFFECTIVE DATE. (a) GENERAL RULE.—Except as otherwise provided in this title, any

26 USC 1 note.

amendment made by this title shall take effect as if included in the provision of the Reform Act to which such amendment relates. (b) WAIVER OF ESTIMATED TAX PENALTIES.—No addition to tax shall be made under section 6654 or 6655 of the 1986 Code for any period before April 16, 1989 (March 16, 1989 in the case of a taxpayer subject to section 6655 of the 1986 Code) with respect to any underpayment to the extent such underpa3niient was created or increased by any provision of this title or title II.

TITLE II—AMENDMENTS RELATED TO TAX PROVISIONS IN OTHER LEGISLATION SEC. 2001. AMENDMENTS RELATED TO SUPERFUND REVENUE ACT OF 1986. (a) AMENDMENTS RELATED TO SECTION 513 OF THE ACT.—

(1) Subsection (e) of section 4662 of the 1986 Code is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph: (3) REFUNDS DIRECTLY TO EXPORTER.—The Secretary shall provide, in regulations, the circumstances under which a credit or refund (without interest) of the tax under section 4661 shall be allowed or made to the person who exported the taxable chemical or taxable substance, where— "(A) the person who paid the tax waives his claim to the amount of such credit or refund, and "(B) the person exporting the taixable chemical or taxable substance provides such information as the Secretary may require in such regulations."

Regulations.

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