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Full Text of this Amendment
which was ordered to lie on the table; as follows:
At the end of title VIII add the following:
SEC. __X. CLARIFICATION OF APPLICABILITY OF INTEREST ON REFUNDS OF OVERPAYMENTS OF HARBOR MAINTENANCE TAX.
(a) In General.--Paragraph (1) of section 4462(f) (relating to extension of provisions of law applicable to customs duty) is amended by inserting ``, and any requirement to pay interest on refunds of excess moneys deposited as customs duties and fees shall be made applicable to a refund of the tax imposed by this subchapter and paid in respect of port use for cargo exported from the United States by deeming the refund of such tax to be a liquidation occurring on the date of such refund
payment, and the persons who paid such tax to be importers'' after ``cargo''.
(b) Effective Date; Timing of Actions for Payment.--
(1) EFFECTIVE DATE.--The amendment made by this section shall apply as if included in the amendments made by section 11116(a) of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users.
(2) TIMING OF ACTIONS FOR PAYMENT.--Notwithstanding any other provision of law, claims for interest on refunds of the tax imposed under subchapter A of chapter 36 of the Internal Revenue Code of 1986 and paid in respect of port use for cargo exported from the United States may be enforced in an action brought in the Court of International Trade by or on behalf of persons entitled to receive such interest not later than 90 days after the date of the enactment of this Act.
(As printed in the Congressional Record for the Senate on Apr 30, 2008.)