Page:United States Statutes at Large Volume 124.djvu/2506

 124 STAT. 2480 PUBLIC LAW 111–227—AUG. 11, 2010 (B) with respect to which there would have been no duty or a reduced duty (as the case may be) if the amend- ment or amendments made by this title applied to such entry, shall be liquidated or reliquidated as though the entry had been made on the 15th day after the date of the enactment of this Act. (2) REQUESTS.—A liquidation or reliquidation may be made under paragraph (1) with respect to an entry only if a request therefor is filed with U.S. Customs and Border Protection not later than 180 days after the date of the enactment of this Act that contains sufficient information to enable U.S. Customs and Border Protection— (A) to locate the entry; or (B) to reconstruct the entry if it cannot be located. (3) PAYMENT OF AMOUNTS OWED.—Any amounts owed by the United States pursuant to the liquidation or reliquidation of an entry of an article under paragraph (1) shall be paid, without interest, not later than 90 days after the date of the liquidation or reliquidation (as the case may be). (4) DEFINITION.—As used in this subsection, the term ‘‘entry’’ includes a withdrawal from warehouse for consumption. TITLE IV—CUSTOMS USER FEES; TIME FOR PAYMENT OF CORPORATE ESTI- MATED TAXES; PAYGO COMPLIANCE SEC. 4001. CUSTOMS USER FEES. (a) IN GENERAL.—Section 13031(j)(3) of the Consolidated Omni- bus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended— (1) in subparagraph (A), by striking ‘‘November 10, 2018’’ and inserting ‘‘December 10, 2018’’; and (2) in subparagraph (B)(i), by striking ‘‘August 24, 2018’’ and inserting ‘‘November 30, 2018’’. (b) RELATED TECHNICAL CORRECTION.— (1) IN GENERAL.—Section 11 of the Haiti Economic Lift Program Act of 2010 (Public Law 111–171; 124 Stat. 1207) is amended in the matter preceding paragraph (1) by inserting ‘‘Budget’’ before ‘‘Reconciliation’’. (2) EFFECTIVE DATE.—The amendment made by paragraph (1) shall take effect as if included in the enactment of the Haiti Economic Lift Program Act of 2010. SEC. 4002. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES. The percentage under paragraph (2) of section 561 of the Hiring Incentives to Restore Employment Act in effect on the date of the enactment of this Act is increased by 0.5 percentage points. SEC. 4003. PAYGO COMPLIANCE. The budgetary effects of this Act, for the purpose of complying with the Statutory Pay-As-You-Go Act of 2010, shall be determined by reference to the latest statement titled ‘‘Budgetary Effects of PAYGO Legislation’’ for this Act, submitted for printing in the Effective date. 26 USC 6655 note. 19 USC 58c note. 19 USC 58c. Deadline. Deadline.