94 STAT. 226
PUBLIC LAW 96-222—APR. 1, 1980 (b) AMENDMENTS RELATED TO THE BLACK LUNG BENEFITS REVENUE
26 USC 1 note.
26 USC 6503.
26 USC 6511.
ACT.— (1) CORRECTION OF JURISDICTION.—
PROVISIONS RELATED TO
TAX
COURT
(A) Subsection (g) of section 6503 is amended— (i) by striking out "4971, 4975, 4985, or 4986" and inserting in lieu thereof "4951, 4952, 4971, or 4975", and (ii) by striking out "4971(c)(3), 4975(f)(6), 4985(e)(4), or 4986(e)(2)" and inserting in lieu thereof "4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)". (B) Subsection (f) of section 6511 is amended— (i) by inserting "or section 4975" after "chapter 42", and (ii) by striking out "CHAPTER 42" in the subsection heading and inserting in lieu thereof "CHAPTER 42 AND CERTAIN CHAPTER 43".
26 USC 6862. 26 USC 7422.
(Q) Section 6862 is amended by striking out "certain excise taxes" and inserting in lieu thereof "the taxes imposed by chapters 41,42,43, and 44". (])) Subsection (g) of section 7422 is amended by striking out "4944, 4945" each place it appears and inserting in lieu thereof "4944,4945,4951,4952". (E) Paragraph (1) of section 7422(g) is amended by striking out "section 4945(a) (relating to initial taxes on taxable expenditures)" and inserting in lieu thereof "section 4945(a) (relating to initial taxes on taxable expenditures), section 4951(a) (relating to initial taxes on self-dealing), 4952(a) (relating to initial taxes on taxable expenditures)". (F) Subsection (g) of section 7422 is amended by striking out "section 4945(b) (relating to additional taxes on taxable expenditures)" and inserting in lieu thereof "section 4945(b) (relating to additional taxes on taxable expenditures), section 4951(b) (relating to additional taxes on self-dealing), 4952(b) (relating to additional taxes on taxable expenditures)". (2) CORRECTION OF REFERENCES TO 1969 ACT.—
92 Stat. 12. 30 USC 934, 30 USC 801 note 30 USC 801 note. 26 USC 501,192.
(A) Subsections Q)), (c)(1), and (d) of section 3 of the Black Lung Benefits Revenue Act of 1977 are each amended by striking out "Federal Coal Mine Health and Safety Act of 1969" each place it appears and inserting in lieu thereof "Federal Mine Safety and Health Act of 1977". (B) Sections 501(c)(21) and 192(e) are each amended by striking out "Federal Coal Mine Health and Safety Act of 1969" and inserting in lieu thereof "Federal Mine Safety and Health Act of 1977". (3) CLERICAL AMENDMENTS.—
92 Stat. 12. 30 USC 934a. 26 USC 7454. 26 USC 192 note. 26 USC 1 note. 26 USC 1 note.
26 USC 6421.
(A) Paragraph (1) of section 3(c) of the Black Lung Benefits Revenue Act of 1977 is amended by striking out "subsection (a)(4)" and inserting in lieu thereof "subsection (a)(5)". (B) Subsection (b) of section 7454 is amended by striking out "section 502(c)(21)" and inserting in lieu thereof "section 501(c)(21)". (4) EFFECTIVE DATE.—Any amendment made by this subsection shall take effect as if included in the provision of the Black Lung Benefits Revenue Act of 1977 to which such amendment relates. (c) AMENDMENTS RELATED TO ENERGY T A X ACT OF 1978. — (1) REPAYMENT OF TAX ON GASOLINE USED IN COMMERCIAL
FISHERIES.—Subparagraph (B) of section 6421(d)(2) (defining
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