Ill STAT. 8 PUBLIC LAW 105-2—FEB. 28, 1997 (C) PAYMENTS OF PROPERTY TRANSPORTATION TAX WITHIN CONTROLLED GROUP.— In the case of the tax imposed by section 4271 of the Internal Revenue Code of 1986, subparagraph (B) shall not apply to any amount paid by 1 member of a controlled group for transportation furnished by another member of such group. For purposes of the preceding sentence, all persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986 shall be treated as members of a controlled group. (f) APPLICATION OF LOOK-BACK SAFE HARBOR FOR DEPOSITS. — Nothing in the look-back safe harbor prescribed in Treasury Regulation section 40.6302(c)-l(c)(2) shall be construed to permit such safe harbor to be used with respect to any tax unless such tax was imposed throughout the look-back period. Approved February 28, 1997. LEGISLATIVE HISTORY—H.R. 668 (S. 279): HOUSE REPORTS: No. 105-5 (Comm. on Ways and Means). SENATE REPORTS: No. 105-4 accompanying S. 279 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 143 (1997): Feb. 25, 26, considered and passed House. Feb. 27, considered and passed Senate.