PUBLIC LAW 108–121—NOV. 11, 2003
117 STAT. 1343
(3) EFFECTIVE DATE.—The amendments made by this subsection shall apply to estates of decedents dying after December 31, 2002.
Applicability. 26 USC 2201 note.
TITLE II—REVENUE PROVISION SEC. 201. EXTENSION OF CUSTOMS USER FEES.
Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended by striking ‘‘March 31, 2004’’ and inserting ‘‘March 1, 2005’’. Approved November 11, 2003.
LEGISLATIVE HISTORY—H.R. 3365: CONGRESSIONAL RECORD, Vol. 149 (2003): Oct. 29, considered and passed House. Nov. 3, considered and passed Senate, amended. Nov. 4, further amended in Senate. Nov. 5, House concurred in Senate amendments.
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