Page:United States Statutes at Large Volume 84 Part 1.djvu/311

 84 STAT. ]

253

PUBLIC LAW 91-259-MAY 21, 1970

available to the Congress information on the basis of which it may determine what revisions, if any, of the taxes imposed by the United States should be made in order to assure, insofar as practicable, an equitable distribution of the tax burden among the various classes of persons using the airports and airways of the United States or otherwise deriving benefits from such airports and airways. (b) REPORTS.—The Secretary of Transportation shall report to the Congress the results of the study and investigation required by subsection (a). The final report shall be made as soon as possible but in no event later than March 1, 1972. On or before March 1, 1971, the Secretary of Transportation shall report to the Congress the progress that has been made in carrying out the study and investigation required by subsection (a). Each such report shall be printed as a House document of the session of the Congress to which the report is made. I n addition, the Secretary of Transportation shall identify the costs to the Federal Government that should appropriately be charged to the system and the value to be appropriately assigned to the general public benefit, (c) FUNDS FOR STUDY AND INVESTIGATION.—There are

hereby

Reports to Congress.

Appropriations.

authorized to be appropriated out of the Airport and Airway Trust Fund such sums as may be necessary to enable the Secretary of Transportation to carry out the provisions of this section. SEC. 210. APPLICATION OF CERTAIN OTHER TAX PROVISIONS.

(a) Nothing in this title or in any other law of the United States shall prevent the application of sections 104 through 110 of title 4 of the United States Code to civil airports owned by the United States. (b) Subsection (a) shall not apply to— (1) sales or use taxes in respect of fuels for aircraft or in respect of other servicing of aircraft, or (2) taxes, fees, head charges, or other charges in respect of the landing or taking off of aircraft or aircraft passengers or freight, (c) I n the case of any lease in effect on September 28, 1969, subsection (a) shall not authorize the levy or collection of any tax in respect of any transaction occurring, or any service performed, pursuant to such lease before the expiration of such lease (determined without regard to any renewal or extension of such lease made after September 28, 1969), For purposes of the preceding sentence, the term "lease" includes a contract,

61 Stat. 644; 70 Stat. 799.

'Lease.'

SEC. 211. EFFECTIVE DATES. (a) GENERAL RULE.—Except as provided in subsection (b), the

amendments made by this title shall take effect on July 1, 1970. (b) EXCEPTIONS,—The amendments made by sections 203 and 204 shall apply to transportation beginning after June 30, 1970. The amendments made by subsections (a), (b), and (c) of section 207 shall apply with respect to taxable years ending after June 30, 1970. Approved May 21, 1970,

Public Law 91-259 AN ACT To provide for the disposition of judgment funds of the Confederated Tribes of the Umatilla Indian Reservation.

May 21, 1970 [H. R. 9477]

Be it enacted by the Senate and House of Representatives of the United States of Amenca in Congress assembled. That the entire Tru,e"^^o'fYhe^'^ unexpended balance of funds that were appropriated by the Act of umatiiia ReservaMay 13, 1966 (80 Stat. 141) to pay a judgment by the Indian Claims ''"j^J^gment funds disposition.

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