Page:United States Statutes at Large Volume 104 Part 6.djvu/527

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PUBLIC LAW 101-647—NOV. 29, 1990 104 STAT. 4917 expended at the discretion of the Administrator of the Drug Enforcement Administration to pay humanitarian expenses incurred— (1) by an employee of the Administration as a result of serious illness, serious injury, or death occurring while on official business; or (2) by any member of the immediate family of such employee, incident to the serious illness, serious injury, or death of such employee occurring while on official business. SEC. 3202. BANNING OF ISOPROPAL NITRITE AND OTHER NITRITES. 15 USC 2057b. (a) IN GENERAL.— Except as provided in subsection (b), volatile alkyl nitrite shall be considered a banned hazardous product under section 8 of the Consumer Product Safety Act (15 U.S.C. 2057). (b) LAWFUL PURPOSES.—For the purposes of section 8 of the Consumer Product Safety Act, it shall not be unlawful for any person to manufacture for sale, offer for sale, distribute in commerce, or import into the United States volatile alkyl nitrites for any commercial purpose or any other purpose approved under the Federal Food, Drug, and Cosmetic Act. (c) DEFINITIONS.—For purposes of this section, the term "commercial purpose" means any commercial purpose other than for the production of consumer products containing volatile alkyl nitrites that may be used for inhaling or otherwise introducing volatile alkyl nitrites into the human body for euphoric or physical effects. (d) EFFECTIVE DATE. —This section shall take effect 90 days after the date of the enactment of this Act. TITLE XXXIII—MISCELLANEOUS PROVISIONS SEC. 3301. UNDERCOVER OPERATIONS OF INTERNAL REVENUE SERVICE. (a) EXTENSION OF PROGRAM. —Paragraph (3) of section 7601(c) of the Anti-Drug Abuse Act of 1988 (relating to effective date) is 26 USC 7608 amended by striking "1989" and "1990" and inserting "1991" and note. "1992", respectively. OJ) GAO STUDY. — « (1) IN GENERAL.— The Comptroller General of the United States shall conduct a study of undercover investigative operations of the Internal Revenue Service which were conducted using any authority provided in subsection (c) of section 7608 of the Internal Revenue Code of 1986. The study shall include an evaluation of— (A) the use of the proceeds of such operations, (B) the results of such operations, and (C) the financial audits conducted by the Internal Revenue Service under such subsection. (2) REPORT.— Not later than July 1, 1991, the Comptroller General shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate the results of the study required in paragraph (1). SEC. 3302. DISCLOSURE OF RETURNS ON CERTAIN CASH TRANSACTIONS. (a) EXTENSION OF PROGRAM.— Paragraph (3) of section 7601(b) of the Anti-Drug Abuse Act of 1988 (relating to effective date) is 26 USC 6103 amended by striking "2-year period" inserting "4-year period". ^ote.