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NOTES:
Source
(Mar. 1, 1913, ch. 90, §
3, as added Pub. L. 106–386, div. C, § 2004(a), Oct. 28, 2000, 114 Stat. 1548.)
References in Text
The Internet Tax Freedom Act, referred to in subsec. (a), is title XI of Pub. L. 105–277, div. C, Oct. 21, 1998, 112 Stat. 2681–719, which is set out as a note under section
151 of Title
47, Telegraphs, Telephones, and Radiotelegraphs.
This Act, referred to in subsec. (b), is act Mar. 1, 1913, ch. 90, 37 Stat. 699, as amended, popularly known as the Webb-Kenyon Act, which is classified to this section and sections
122 and
122a of this title. For complete classification of this Act to the Code, see Tables.
Effective Date
Section effective 90 days after Oct. 28, 2000, see section 2004(b) of Pub. L. 106–386, set out as a note under section
122a of this title.
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