96 STAT. 2666
CONCURRENT RESOLUTIONS—AUG. 19, 1982 "(3) QUALIFIED AGREEMENT.—For purposes of this subsection, the term 'qualified agreement' means an agreement between the United States and Canada or Mexico (as the case may be)— "(A) setting forth that portion of such country which is not to be treated as within the 225-mile zone, and "(B) providing that the tax imposed by such country on " ' > transportation described in subparagraph (A) will be at a level which the Secretary of the Treasury determines to be appropriate. "(4) REQUIREMENT THAT AGREEMENT BE SUBMITTED TO CON-
GRESS.—No notice may be published under paragraph (1)(A) with respect to any qualified agreement before the date 90 days after the date on which a copy of such agreement was furnished to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate." (3) EFFECTIVE DATE.—The amendments made by this subsection shall apply to transportation beginning after August 31, 1982. (b) MANNER IN WHICH TAX ON TRANSPORTATION BY AIR IS REQUIRED TO B E SHOWN ON AIRLINE TICKETS.— (1) GENERAL RULE.—Subsection (a) of section 7275 (relating to
penalty for offenses relating to certain airline tickets and advertising) is amended to read as follows: "(a) TICKETS.—In the case of transportation by air all of which is taxable transportation (as defined in section 4262), the ticket for such transportation shall show the total of— "(1) the amount paid for such transportation, and "(2) the taxes imposed by subsections (a) and (b) of section -• 4261." V- (2) EFFECTIVE DATE.—The amendment made by subsection (a) ' shall apply with respect to transportation beginning after the date of the enactment of this Act. •J' (18) In section 289(b) of the bill, strike out "of such Act" and insert in lieu thereof "of the Second Liberty Bond Act". (19) In section 310(d)(3) of the bill, strike out "warrant for" and insert in lieu thereof "warrant or". (20) In section 6053(c)(l)(D)(ii) of the Internal Revenue Code of 1954 (as added by section 314 of the bill) strike out "6041" and •^i insert "6051". (20A) In section 6053(c)(5) of the Internal Revenue Code of V 1954 (as added by section 314 of the bill), strike out "paragraph " (3)(A)(ii)" each place it appears and insert in lieu thereof "parage graph (3)(B)".
(21) In section 604(a)(1) of the bill, strike out "this Act" and insert in lieu thereof "this subtitle". el (22) In the first sentence of section 604(a)(2) of the bill, strike • out "this Act" and insert in lieu thereof "this subtitle". (23) In the first sentence of section 604(b) of the bill, strike out ' "this Act" and insert in lieu thereof "this subtitle". (24) In section 605 of the bill, strike out "this title" and insert " in lieu thereof "this subtitle". (25) In section 611(a) of the bill, strike out "section 85" and c' insert in lieu thereof "section 85 of the Internal Revenue Code of 1954". Agreed to August 19, 1982.
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