112 STAT. 154 PUBLIC LAW 105-178-JUNE 9, 1998 enforcement authorities, subject to section 6103 of the Internal Revenue Code of 1986. "(3) FUNDING.— Of the amounts made available to carry out this section for each of fiscal years 1998 through 2003, the Secretary shall make available sufficient funds to the Internal Revenue Service to establish and operate an automated fuel reporting system.", (b) CONFORMING AMENDMENTS.— (1) The analysis for chapter 1 of such title is amended by striking the item relating to section 143 and inserting the following: "143. Highway use tax evasion projects.". (2) Section 1040 of the Intermodal Surface Transportation Efficiency Act of 1991 (23 U.S.C. 101 note; 105 Stat. 1992) is repealed. (3) Section 8002 of the Intermodal Surface Transportation Efficiency Act of 1991 (23 U.S.C. 101 note; 105 Stat. 2203) is amended— (A) in the first sentence of subsection (g) by striking "section 1040 of this Act" and inserting "section 143 of title 23, United States Code,"; and (B) by striking subsection (h). SEC. 1115. FEDERAL LANDS HIGHWAYS PROGRAM. (a) FEDERAL SHARE PAYABLE.— Section 120 of title 23, United States Code, is amended by adding at the end the following: "(j) USE OF FEDERAL LAND MANAGEMENT AGENCY FUNDS. — Notwithstanding any other provision of law, the funds appropriated to any Federal land management agency may be used to pay the non-Federal share of the cost of any Federal-aid highway project the Federal share of which is funded under section 104. "(k) USE OF FEDERAL LANDS HIGHWAYS PROGRAM FUNDS. — Notwithstanding any other provision of law, the funds authorized to be appropriated to carry out the Federal lands highways program under section 204 may be used to pay the non-Federal share of the cost of any project that is funded under section 104 and that provides access to or within Federal or Indian lands.". (b) ALLOCATIONS.— Section 202(d) of such title is amended— (1) by inserting "INDIAN RESERVATION ROADS.— " after "(d)"; (2) by inserting "(1) FOR FISCAL YEARS ENDING BEFORE OCTOBER 1, 1999. —" before "On October"; (3) by inserting after "each fiscal year" the following: "ending before October 1, 1999"; (4) by adding at the end the following: "(2) FISCAL YEAR 2000 AND THEREAFTER.— "(A) IN GENERAL. —All funds authorized to be appropriated for Indian reservation roads shall be allocated among Indian tribes for fiscal year 2000 and each subsequent fiscal year in accordance with a formula established by the Secretary of the Interior under a negotiated rulemaking procedure under subchapter III of chapter 5 of title 5. "(B) REGULATIONS.— Notwithstanding sections 563(a) and 565(a) of title 5, the Secretary of the Interior shall issue regulations governing the Indian reservation roads program, and establishing the funding formula for fiscal
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