92 STAT. 2760
PUBLIC LAW 95-599—NOV. 6, 1978 subparagraph (A) for such quarter only with respect to amounts payable under subsection (e). "(C) TIME FOR FILING CLAIM.—No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the quarter for which the claim is filed." (c) TECHNICAL AMENDMENTS.—
26 USC 39.
(1) Subsections (a)(4) and (b) of section 39 of such Code are each amended by striking out "6427(g)" and inserting in lieu thereof "6427(h)". (2) Subsections (a), (b)(1), (c), and (d) of section 6427 of 26 USC 6427. such Code are each amended by striking out " (g) " and inserting in lieu thereof " (h)". (3) Subsection (f)(1) of such section 6427 (as redesignated by subsection (a)) is amended by striking out " (a), (b), (c), or (d)" and inserting in lieu thereof " (a), (b), (c), (d), or (e)". (4) Subsection (h)(2) of such section 6427 (as redesignated by subsection (a)) is amended by striking out " (e)(2) " and inserting in lieu thereof "(f)(2)". 26 USC 7210, (5) Sections 7210, 7603, 7604(b), and 7605(a) of such Code 7603,7604, are each amended by striking out "6427(f)(2)" each place it 7605. appears and inserting in lieu thereof "6427 (g)(2)". 26 USC 7609, (6) Sections 7604(c)(2), 7609(c)(1), and 7610(c) of such Code •^^lO. are each amended by striking out "6427(e)(2)" and inserting in lieu thereof "6427 (g)(2)". 26 USC 6427 (d) EFFECTIVE DATE.—The amendments made by this section shall note. take effect on January 1, 1979. 23 USC 307 note. SEC. 506. REQUIREMENT FOR A COST ALLOCATION STUDY. (a) STUDY DIRECTED.—The Secretary of Transportation is hereby authorized and directed, in cooperation with the State highway departments, to undertake a full and complete investigation and study of— (1) the costs occasioned in design, construction, rehabilitation, and maintenance of Federal-aid highways by the use of vehicles of different dimensions, weights, and other specifications, and by • the frequency of such vehicles in the traffic stream; (2) the proportionate share of such design, construction, rehabilitation, and maintenance costs attributable to each class of persons and vehicles using such highways; and (3) the need for long-term or continuous monitoring of roadway deterioration to determine the relative damage attributable to traffic and environmental factors. (b) EVALUATION BY CONGRESSIONAL BUDGET OFFICE.—To assist the Secretary of Transportation in the conduct of the investigation and study authorized and directed by subsection (a) of this section, the Congressional Budget Office is hereby authorized and directed to make an evaluation of— (1) the procedures to be employed in determining the equitable allocation of highway costs; (2) the information to be collected to apply the procedures identified pursuant to paragraph (1); (3) any special studies essential to the conduct of the investigation which can be identified and completed within the deadlines established by this section; and
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