Section, Pub. L. 96–510, title II, § 232,Dec. 11, 1980, 94 Stat. 2804, provided for establishment of the Post-closure Liability Trust Fund in the Treasury of the United States.
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Section, Pub. L. 96–510, title II, § 232,Dec. 11, 1980, 94 Stat. 2804, provided for establishment of the Post-closure Liability Trust Fund in the Treasury of the United States.
“(1) In general.—The amendments made by this section [repealing this section and sections
4681 and
4682 of Title
26, Internal Revenue Code] shall take effect on October 1, 1983.
“(2) Waiver of statute of limitations.—If on the date of the enactment of this Act [Oct. 17, 1986] (or at any time within 1 year after such date of enactment) refund or credit of any overpayment of tax resulting from the application of this section is barred by any law or rule of law, refund or credit of such overpayment shall, nevertheless, be made or allowed if claim therefor is filed before the date 1 year after the date of the enactment of this Act.”
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42 USC
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