Notes on 26 U.S.C. § 9504 : US Code - Notes

Search Notes on 26 U.S.C. § 9504 : US Code - Notes

(Added Pub. L. 98-369, div. A, title X, Sec. 1016(a), July 18,
1984, 98 Stat. 1019; amended Pub. L. 100-418, title I, Sec.
1214(p)(2), Aug. 23, 1988, 102 Stat. 1159; Pub. L. 100-448, Sec.
6(a)(2), (c)(3), Sept. 28, 1988, 102 Stat. 1839, 1841; Pub. L. 101-
508, title XI, Sec. 11211(i)(2), (3), Nov. 5, 1990, 104 Stat. 1388-
428; Pub. L. 102-240, title VIII, Sec. 8002(d)(2)(C), (i), Dec.
18, 1991, 105 Stat. 2204, 2205; Pub. L. 105-130, Sec. 9(b), Dec. 1,
1997, 111 Stat. 2561; Pub. L. 105-178, title IX, Sec. 9005(b)-(d),
(f), June 9, 1998, 112 Stat. 505; Pub. L. 105-206, title IX, Sec.
9015(b), July 22, 1998, 112 Stat. 867; Pub. L. 106-408, title I,
Sec. 126, Nov. 1, 2000, 114 Stat. 1775; Pub. L. 108-88, Sec. 12(b),
Sept. 30, 2003, 117 Stat. 1129; Pub. L. 108-202, Sec. 12(b), Feb.
29, 2004, 118 Stat. 491; Pub. L. 108-224, Sec. 10(b), Apr. 30,
2004, 118 Stat. 639; Pub. L. 108-263, Sec. 10(b), June 30, 2004,
118 Stat. 710; Pub. L. 108-280, Sec. 10(b), July 30, 2004, 118
Stat. 888; Pub. L. 108-310, Sec. 13(b), Sept. 30, 2004, 118 Stat.
1163; Pub. L. 109-14, Sec. 9(b), May 31, 2005, 119 Stat. 335; Pub.
L. 109-20, Sec. 9(b), July 1, 2005, 119 Stat. 357; Pub. L. 109-35,
Sec. 9(b), July 20, 2005, 119 Stat. 391; Pub. L. 109-37, Sec. 9(b),
July 22, 2005, 119 Stat. 406; Pub. L. 109-40, Sec. 9(b), July 28,
2005, 119 Stat. 422; Pub. L. 109-42, Sec. 7(b), (d)(2), (3), July
30, 2005, 119 Stat. 437, 438; Pub. L. 109-59, title XI, Secs.
11101(d)(2), 11115(b)(1)-(2)(D), (c), 11151(c), (e)(1), Aug. 10,
2005, 119 Stat. 1945, 1949, 1950, 1968, 1969; Pub. L. 109-74, title
III, Sec. 301(a), Sept. 29, 2005, 119 Stat. 2032.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States, referred to
in subsec. (b)(1)(B), is not set out in the Code. See Publication
of Harmonized Tariff Schedule note set out under section 1202 of
Title 19, Customs Duties.
The date of the enactment of the Safe, Accountable, Flexible,
Efficient Transportation Equity Act: A Legacy for Users, referred
to in subsecs. (b)(2) and (c), is the date of enactment of Pub. L.
109-59, which was approved Aug. 10, 2005.
The Dingell-Johnson Sport Fish Restoration Act, referred to in
subsecs. (b)(2)(A) and (c), is act Aug. 9, 1950, ch. 658, 64 Stat.
430, as amended, also known as the Federal Aid in Fish Restoration
Act and the Fish Restoration and Management Projects Act, which is
classified generally to chapter 10B (Sec. 777 et seq.) of Title 16,
Conservation. Section 15 of the Act is classified to section 777n
of Title 16. For complete classification of this Act to the Code,
see Short Title note set out under section 777 of Title 16 and
Tables.
Section 7404(d) of the Transportation Equity Act for the 21st
Century, referred to in subsec. (b)(2)(B), is classified to section
777g-1(d) of Title 16, Conservation.
The Coastal Wetlands Planning, Protection and Restoration Act,
referred to in subsec. (b)(2)(C), is title III of Pub. L. 101-646,
Nov. 29, 1990, 104 Stat. 4778, which is classified generally to
chapter 59A (Sec. 3951 et seq.) of Title 16, Conservation. For
complete classification of this Act to the Code, see Short Title
note set out under section 3951 of Title 16 and Tables.
AMENDMENTS
2005 - Pub. L. 109-59, Sec. 11115(b)(2)(D), substituted "Sport
Fish Restoration and Boating" for "Aquatic Resources" in section
catchline.
Subsec. (a). Pub. L. 109-59, Sec. 11115(b)(1), reenacted heading
without change and amended text of subsec. (a) generally. Prior to
amendment, subsec. (a) established in the Treasury of the United
States the Aquatic Resources Trust Fund consisting of the Sport
Fish Restoration and Boat Safety accounts.
Subsec. (b). Pub. L. 109-59, Sec. 11115(b)(2)(A)(i), substituted
"and Boating Trust Fund" for "Account" in heading.
Subsec. (b)(1). Pub. L. 109-59, Sec. 11115(b)(2)(A)(ii), (iii),
substituted "Trust Fund" for "Account" in heading and "and Boating
Trust Fund" for "Account" in introductory provisions.
Subsec. (b)(2). Pub. L. 109-59, Sec. 11151(c), substituted
"subparagraph (C)" for "subparagraph (B)" in concluding provisions.
Pub. L. 109-59, Sec. 11115(b)(2)(A)(iii), substituted "Trust
Fund" for "Account" in heading.
Pub. L. 109-59, Sec. 11115(b)(2)(A)(ii), substituted "and Boating
Trust Fund" for "Account" in introductory provisions.
Pub. L. 109-42, Sec. 7(b)(1), (d)(2), (e), temporarily inserted
at end "Subparagraphs (A), (B), and (C) shall each be applied by
substituting 'Surface Transportation Extension Act of 2005, Part
VI' for 'Surface Transportation Extension Act of 2005, Part V'."
See Effective Date of 2005 Amendments note below.
Subsec. (b)(2)(A). Pub. L. 109-59, Sec. 11151(e)(1), substituted
"the Dingell-Johnson Sport Fish Restoration Act" for "the Act
entitled 'An Act to provide that the United States shall aid the
States in fish restoration and management projects, and for other
purposes', approved August 9, 1950".
Pub. L. 109-59, Sec. 11101(d)(2)(A), substituted "Safe,
Accountable, Flexible, Efficient Transportation Equity Act: A
Legacy for Users" for "Surface Transportation Extension Act of
2005, Part V".
Pub. L. 109-40, Sec. 9(b)(1), substituted "Part V" for "Part IV".
Pub. L. 109-37, Sec. 9(b)(1), substituted "Part IV" for "Part
III".
Pub. L. 109-35, Sec. 9(b)(1), substituted "Part III" for "Part
II".
Pub. L. 109-20, Sec. 9(b)(1), inserted ", Part II" after "Surface
Transportation Extension Act of 2005".
Pub. L. 109-14, Sec. 9(b)(1), substituted "Surface Transportation
Extension Act of 2005" for "Surface Transportation Extension Act of
2004, Part V".
Subsec. (b)(2)(B), (C). Pub. L. 109-59, Sec. 11101(d)(2)(A),
substituted "Safe, Accountable, Flexible, Efficient Transportation
Equity Act: A Legacy for Users" for "Surface Transportation
Extension Act of 2005, Part V".
Pub. L. 109-40, Sec. 9(b)(1), substituted "Part V" for "Part IV".
Pub. L. 109-37, Sec. 9(b)(1), substituted "Part IV" for "Part
III".
Pub. L. 109-35, Sec. 9(b)(1), substituted "Part III" for "Part
II".
Pub. L. 109-20, Sec. 9(b)(1), inserted ", Part II" after "Surface
Transportation Extension Act of 2005".
Pub. L. 109-14, Sec. 9(b)(1), substituted "Surface Transportation
Extension Act of 2005" for "Surface Transportation Extension Act of
2004, Part V".
Subsec. (c). Pub. L. 109-74 substituted "October 1, 2005" for
"August 15, 2005" and "Sportfishing and Recreational Boating Safety
Amendments Act of 2005" for "Surface Transportation Extension Act
of 2005, Part VI". See Effective Date of 2005 Amendments note
below.
Pub. L. 109-59, Sec. 11115(c), reenacted heading without change
and amended text of subsec. (c) generally. Prior to amendment, text
read as follows: "Amounts in the Boat Safety Account shall be
available, as provided by appropriation Acts, for making
expenditures before October 1, 2005, to carry out the purposes of
section 13106 of title 46, United States Code (as in effect on the
date of the enactment of the Sportfishing and Recreational Boating
Safety Amendments Act of 2005)." See above and Effective Date of
2005 Amendments note below.
Pub. L. 109-42, Sec. 7(b)(2), substituted "August 15, 2005" for
"July 31, 2005" and "Part VI" for "Part V".
Pub. L. 109-40, Sec. 9(b)(2), substituted "July 31, 2005" for
"July 28, 2005" and "Part V" for "Part IV".
Pub. L. 109-37, Sec. 9(b)(2), substituted "July 28, 2005" for
"July 22, 2005" and "Part IV" for "Part III".
Pub. L. 109-35, Sec. 9(b)(2), substituted "July 22, 2005" for
"July 20, 2005" and "Part III" for "Part II".
Pub. L. 109-20, Sec. 9(b)(2), substituted "July 20, 2005" for
"July 1, 2005" and inserted ", Part II" after "Surface
Transportation Extension Act of 2005".
Pub. L. 109-14, Sec. 9(b)(2), substituted "July 1, 2005" for
"June 1, 2005" and "Surface Transportation Extension Act of 2005"
for "Surface Transportation Extension Act of 2004, Part V".
Subsec. (d). Pub. L. 109-59, Sec. 11115(b)(2)(B)(i), struck out
"Aquatic Resources" before "Trust Fund" in heading.
Subsec. (d)(1). Pub. L. 109-59, Sec. 11115(b)(2)(B)(ii), (iii),
substituted "the Sport Fish Restoration and Boating Trust Fund" for
"any Account in the Aquatic Resources Trust Fund" and "such Trust
Fund" for "any such Account" in introductory provisions.
Subsec. (d)(2). Pub. L. 109-59, Sec. 11101(d)(2)(B), substituted
"October 1, 2009" for "July 31, 2005".
Pub. L. 109-42, Sec. 7(b)(3), (d)(3), (e), temporarily inserted
at end "The preceding sentence shall be applied by substituting
'August 15, 2005' for the date therein." See Effective Date of 2005
Amendments note below.
Pub. L. 109-40, Sec. 9(b)(3), substituted "July 31, 2005" for
"July 28, 2005".
Pub. L. 109-37, Sec. 9(b)(3), substituted "July 28, 2005" for
"July 22, 2005".
Pub. L. 109-35, Sec. 9(b)(3), substituted "July 22, 2005" for
"July 20, 2005".
Pub. L. 109-20, Sec. 9(b)(3), substituted "July 20, 2005" for
"July 1, 2005".
Pub. L. 109-14, Sec. 9(b)(3), substituted "July 1, 2005" for
"June 1, 2005".
Subsec. (e). Pub. L. 109-59, Sec. 11115(b)(2)(C), substituted
"Sport Fish Restoration and Boating Trust Fund" for "Boat Safety
Account and Sport Fish Restoration Account".
2004 - Subsec. (b)(2)(A) to (C). Pub. L. 108-310, Sec. 13(b)(1),
substituted "Part V" for "Part IV".
Pub. L. 108-280, Sec. 10(b)(1), substituted "Part IV" for "Part
III".
Pub. L. 108-263, Sec. 10(b)(1), substituted "Part III" for "Part
II".
Pub. L. 108-224, Sec. 10(b)(1), inserted ", Part II" after
"Surface Transportation Extension Act of 2004".
Pub. L. 108-202, Sec. 12(b)(1), substituted "Surface
Transportation Extension Act of 2004" for "Surface Transportation
Extension Act of 2003".
Subsec. (c). Pub. L. 108-310, Sec. 13(b)(2), substituted "June 1,
2005" for "October 1, 2004" and "Part V" for "Part IV".
Pub. L. 108-280, Sec. 10(b)(2), substituted "October 1, 2004" for
"August 1, 2004" and "Part IV" for "Part III".
Pub. L. 108-263, Sec. 10(b)(2), substituted "August 1, 2004" for
"July 1, 2004" and "Part III" for "Part II".
Pub. L. 108-224, Sec. 10(b)(2), substituted "July 1, 2004" for
"May 1, 2004" and inserted ", Part II" after "Surface
Transportation Extension Act of 2004".
Pub. L. 108-202, Sec. 12(b)(2), substituted "May 1, 2004" for
"March 1, 2004" and "Surface Transportation Extension Act of 2004"
for "Surface Transportation Extension Act of 2003".
Subsec. (d)(2). Pub. L. 108-310, Sec. 13(b)(3), substituted "June
1, 2005" for "October 1, 2004".
Pub. L. 108-280, Sec. 10(b)(3), substituted "October 1, 2004" for
"August 1, 2004".
Pub. L. 108-263, Sec. 10(b)(3), substituted "August 1, 2004" for
"July 1, 2004".
Pub. L. 108-224, Sec. 10(b)(3), substituted "July 1, 2004" for
"May 1, 2004".
Pub. L. 108-202, Sec. 12(b)(3), substituted "May 1, 2004" for
"March 1, 2004".
2003 - Subsec. (b)(2)(A). Pub. L. 108-88, Sec. 12(b)(1)(A),
substituted "Surface Transportation Extension Act of 2003" for
"Wildlife and Sport Fish Restoration Programs Improvement Act of
2000".
Subsec. (b)(2)(B), (C). Pub. L. 108-88, Sec. 12(b)(1)(B),
substituted "Surface Transportation Extension Act of 2003" for "TEA
21 Restoration Act".
Subsec. (c). Pub. L. 108-88, Sec. 12(b)(2), substituted "March 1,
2004" for "October 1, 2003" and "Surface Transportation Extension
Act of 2003" for "TEA 21 Restoration Act".
Subsec. (d)(2). Pub. L. 108-88, Sec. 12(b)(3), substituted "March
1, 2004" for "October 1, 2003".
2000 - Subsec. (b)(2)(A). Pub. L. 106-408 substituted "(as in
effect on the date of the enactment of the Wildlife and Sport Fish
Restoration Programs Improvement Act of 2000)" for "(as in effect
on the date of the enactment of the TEA 21 Restoration Act)".
1998 - Subsec. (b)(2)(A). Pub. L. 105-178, Sec. 9005(f)(1), as
added by Pub. L. 105-206, Sec. 9015(b), substituted "the date of
the enactment of the TEA 21 Restoration Act" for "the date of the
enactment of the Transportation Equity Act for the 21st Century".
Pub. L. 105-178, Sec. 9005(b)(1), substituted "the date of the
enactment of the Transportation Equity Act for the 21st Century),"
for "October 1, 1988), and".
Subsec. (b)(2)(B). Pub. L. 105-178, Sec. 9005(f)(2), as added by
Pub. L. 105-206, Sec. 9015(b), substituted "the TEA 21 Restoration
Act" for "such Act".
Pub. L. 105-178, Sec. 9005(b)(3), added subpar. (B). Former
subpar. (B) redesignated (C).
Pub. L. 105-178, Sec. 9005(b)(2), substituted "the date of the
enactment of the Transportation Equity Act for the 21st Century"
for "November 29, 1990".
Subsec. (b)(2)(C). Pub. L. 105-178, Sec. 9005(f)(3), as added by
Pub. L. 105-206, Sec. 9015(b), substituted "the date of the
enactment of the TEA 21 Restoration Act" for "the date of the
enactment of the Transportation Equity Act for the 21st Century".
Pub. L. 105-178, Sec. 9005(b)(3), redesignated subpar. (B) as
(C).
Subsec. (c). Pub. L. 105-178, Sec. 9005(f)(4), as added by Pub.
L. 105-206, Sec. 9015(b), substituted "the date of the enactment of
the TEA 21 Restoration Act" for "the date of enactment of the
Transportation Equity Act for the 21st Century".
Pub. L. 105-178, Sec. 9005(c), substituted "2003" for "1998" and
"the date of enactment of the Transportation Equity Act for the
21st Century" for "October 1, 1988".
Subsecs. (d), (e). Pub. L. 105-178, Sec. 9005(d), added subsec.
(d) and redesignated former subsec. (d) as (e).
1997 - Subsec. (c). Pub. L. 105-130 substituted "October 1, 1998"
for "April 1, 1998".
1991 - Subsec. (b)(2)(B). Pub. L. 102-240, Sec. 8002(i), amended
subpar. (B) generally. Prior to amendment, subpar. (B) read as
follows: "to carry out the purposes of any law which is
substantially identical to S. 3252 of the 101st Congress, as
introduced."
Subsec. (c). Pub. L. 102-240, Sec. 8002(d)(2)(C), substituted
"1998" for "1994".
1990 - Subsec. (a)(2). Pub. L. 101-508, Sec. 11211(i)(2),
inserted reference to section 9503(c)(5) in last sentence.
Subsec. (b)(2). Pub. L. 101-508, Sec. 11211(i)(3), amended par.
(2) generally. Prior to amendment, par. (2) read as follows:
"Amounts in the Sport Fish Restoration Account shall be available,
as provided by appropriation Acts, to carry out the purposes of the
Act entitled 'An Act to provide that the United States shall aid
the States in fish restoration and management projects, and for
other purposes', approved August 9, 1950 (as in effect on October
1, 1988)."
1988 - Subsec. (b)(1)(B). Pub. L. 100-418 substituted "heading
9507 of the Harmonized Tariff Schedule of the United States" for
"subpart B of part 5 of schedule 7 of the Tariff Schedules of the
United States" and "chapter 89 of the Harmonized Tariff Schedule of
the United States" for "subpart D of part 6 of schedule 6 of such
Schedules".
Subsec. (b)(2). Pub. L. 100-448, Sec. 6(c)(3), substituted "(as
in effect on October 1, 1988)" for "(as in effect on June 1,
1984)".
Subsec. (c). Pub. L. 100-448, Sec. 6(a)(2), substituted
provisions authorizing expenditures before Apr. 1, 1994, to carry
out the purposes of section 13106 of title 46 as in effect on Oct.
1, 1988, for provisions which had authorized expenditures before
Apr. 1, 1989, to carry out the purposes of that section as in
effect on June 1, 1984.
EFFECTIVE DATE OF 2005 AMENDMENTS
Pub. L. 109-74, title III, Sec. 301(b), Sept. 29, 2005, 119 Stat.
2032, provided that: "The amendments made by this section [amending
this section] shall take effect on the date of the enactment of
this Act [Sept. 29, 2005]."
Amendment by section 11115(b)(1)-(2)(D), (c) of Pub. L. 109-59
effective Oct. 1, 2005, see section 11115(d) of Pub. L. 109-59, set
out as a note under section 551 of Title 6, Domestic Security.
Pub. L. 109-59, title XI, Sec. 11151(f)(2), Aug. 10, 2005, 119
Stat. 1969, provided that: "The amendment made by subsection (c)
[amending this section] shall take effect as if included in the
provision of the Transportation Equity Act for the 21st Century
[Pub. L. 105-178] to which it relates."
Amendment by section 7(b) of Pub. L. 109-42 effective July 30,
2005, and amendment by section 7(d)(2), (3) of Pub. L. 109-42
effective Aug. 10, 2005, see section 7(e) of Pub. L. 109-42, set
out as a note under section 9503 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Title IX of Pub. L. 105-206 effective simultaneously with
enactment of Pub. L. 105-178 and to be treated as included in Pub.
L. 105-178 at time of enactment, and provisions of Pub. L. 105-178,
as in effect on day before July 22, 1998, that are amended by title
IX of Pub. L. 105-206 to be treated as not enacted, see section
9016 of Pub. L. 105-206, set out as a note under section 101 of
Title 23, Highways.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-130 effective Oct. 1, 1997, see section
9(d) of Pub. L. 105-130, set out as a note under section 9503 of
this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 effective Dec. 1, 1990, see section
11211(i)(4) of Pub. L. 101-508, set out as a note under section
9503 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by Pub. L. 100-448 effective Oct. 1, 1988, see section
6(e) of Pub. L. 100-448, set out as a note under section 777 of
Title 16, Conservation.
Amendment by Pub. L. 100-418 effective Jan. 1, 1989, and
applicable with respect to articles entered on or after such date,
see section 1217(b)(1) of Pub. L. 100-418, set out as an Effective
Date note under section 3001 of Title 19, Customs Duties.
EFFECTIVE DATE
Section 1016(e) of Pub. L. 98-369 provided that:
"(1) In general. - The amendments made by this section [enacting
this section, amending section 9503 of this title, and repealing
section 13107 of Title 46, Shipping] shall take effect on October
1, 1984.
"(2) Boat safety account treated as continuation of national
recreational boating safety and facilities improvement fund. - The
Boat Safety Account in the Aquatic Resources Trust Fund established
by the amendments made by this section shall be treated for all
purposes of law as the continuation of the National Recreational
Boating Safety and Facilities Improvement Fund established by
section 13107 of title 46, United States Code. Any reference in any
law to the National Recreational Boating Safety and Facilities
Improvement Fund established by such section shall be deemed to
include (wherever appropriate) a reference to such Boat Safety
Account."