
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 42USC9641]

 
                 TITLE 42--THE PUBLIC HEALTH AND WELFARE
 
  CHAPTER 103--COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND 
                                LIABILITY
 
           SUBCHAPTER II--HAZARDOUS SUBSTANCE RESPONSE REVENUE
 
                Part B--Post-closure Liability Trust Fund
 
Sec. 9641. Repealed. Pub. L. 99-499, title V, Sec. 514(b), Oct. 
        17, 1986, 100 Stat. 1767
        
    Section, Pub. L. 96-510, title II, Sec. 232, Dec. 11, 1980, 94 Stat. 
2804, provided for establishment of the Post-closure Liability Trust 
Fund in the Treasury of the United States.


                        Effective Date of Repeal

    Section 514(c) of Pub. L. 99-499 provided that:
    ``(1) In general.--The amendments made by this section [repealing 
this section and sections 4681 and 4682 of Title 26, Internal Revenue 
Code] shall take effect on October 1, 1983.
    ``(2) Waiver of statute of limitations.--If on the date of the 
enactment of this Act [Oct. 17, 1986] (or at any time within 1 year 
after such date of enactment) refund or credit of any overpayment of tax 
resulting from the application of this section is barred by any law or 
rule of law, refund or credit of such overpayment shall, nevertheless, 
be made or allowed if claim therefor is filed before the date 1 year 
after the date of the enactment of this Act.''
