Page:United States Statutes at Large Volume 121.djvu/2508

 PUBLIC LAW 110–172—DEC. 29, 2007

121 STAT. 2487

(C) Subparagraph (B) of section 1298(a)(2) is amended by striking ‘‘Section 1297(e)’’ and inserting ‘‘Section 1297(d)’’. (25) Paragraph (1) of section 1362(f) is amended— (A) by striking ‘‘, section 1361(b)(3)(B)(ii), or section 1361(c)(1)(A)(ii)’’ and inserting ‘‘or section 1361(b)(3)(B)(ii)’’, and (B) by striking ‘‘, section 1361(b)(3)(C), or section 1361(c)(1)(D)(iii)’’ in subparagraph (B) and inserting ‘‘or section 1361(b)(3)(C)’’. (26) Paragraph (2) of section 1400O is amended by striking ‘‘under of’’ and inserting ‘‘under’’. (27) The table of sections for part II of subchapter Y of chapter 1 is amended by adding at the end the following new item:

26 USC 1298.

‘‘Sec. 1400T. Special rules for mortgage revenue bonds.’’.

dkrause on GSDDPC44 with PUBLAW

(28) Subsection (b) of section 4082 is amended to read as follows: ‘‘(b) NONTAXABLE USE.—For purposes of this section, the term ‘nontaxable use’ means— ‘‘(1) any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax, ‘‘(2) any use in a train, and ‘‘(3) any use described in section 4041(a)(1)(C)(iii)(II). The term ‘nontaxable use’ does not include the use of kerosene in an aircraft and such term shall not include any use described in section 6421(e)(2)(C).’’. (29) Paragraph (4) of section 4101(a) (relating to registration in event of change of ownership) is redesignated as paragraph (5). (30) Paragraph (6) of section 4965(c) is amended by striking ‘‘section 4457(e)(1)(A)’’ and inserting ‘‘section 457(e)(1)(A)’’. (31) Subpart C of part II of subchapter A of chapter 51 is amended by redesignating section 5432 (relating to recordkeeping by wholesale dealers) as section 5121. (32) Paragraph (2) of section 5732(c), as redesignated by section 11125(b)(20)(A) of the SAFETEA–LU, is amended by striking ‘‘this subpart’’ and inserting ‘‘this subchapter’’. (33) Subsection (b) of section 6046 is amended— (A) by striking ‘‘subsection (a)(1)’’ and inserting ‘‘subsection (a)(1)(A)’’, and (B) by striking ‘‘paragraph (2) or (3) of subsection (a)’’ and inserting ‘‘subparagraph (B) or (C) of subsection (a)(1)’’. (34)(A) Subparagraph (A) of section 6103(b)(5) is amended by striking ‘‘the Canal Zone,’’. (B) Section 7651 is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4). (35) Subparagraph (A) of section 6211(b)(4) is amended by striking ‘‘and 34’’ and inserting ‘‘34, and 35’’. (36) Subparagraphs (A) and (B) of section 6230(a)(3) are each amended by striking ‘‘section 6013(e)’’ and inserting ‘‘section 6015’’. (37) Paragraph (3) of section 6427(e) (relating to termination), as added by section 11113 of the SAFETEA–LU, is redesignated as paragraph (5) and moved after paragraph (4).

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