Page:United States Statutes at Large Volume 124.djvu/2523

124 STAT. 2497 PUBLIC LAW 111–237—AUG. 16, 2010 Public Law 111–237 111th Congress An Act To amend the Internal Revenue Code of 1986 to require that the payment of the manufacturers’ excise tax on recreational equipment be paid quarterly and to provide for the assessment by the Secretary of the Treasury of certain criminal restitution. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ‘‘Firearms Excise Tax Improvement Act of 2010’’. SEC. 2. TIME FOR PAYMENT OF MANUFACTURERS’ EXCISE TAX ON RECREATIONAL EQUIPMENT. (a) IN GENERAL.—Subsection (d) of section 6302 of the Internal Revenue Code of 1986 (relating to mode or time of collection) is amended to read as follows: ‘‘(d) TIME FOR PAYMENT OF MANUFACTURERS’ EXCISE TAX ON RECREATIONAL EQUIPMENT.—The taxes imposed by subchapter D of chapter 32 of this title (relating to taxes on recreational equip- ment) shall be due and payable on the date for filing the return for such taxes.’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to articles sold by the manufacturer, producer, or importer after the date of the enactment of this Act. SEC. 3. ASSESSMENT OF CERTAIN CRIMINAL RESTITUTION. (a) IN GENERAL.—Subsection (a) of section 6201 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ‘‘(4) CERTAIN ORDERS OF CRIMINAL RESTITUTION.— ‘‘(A) IN GENERAL.—The Secretary shall assess and col- lect the amount of restitution under an order pursuant to section 3556 of title 18, United States Code, for failure to pay any tax imposed under this title in the same manner as if such amount were such tax. ‘‘(B) TIME OF ASSESSMENT.—An assessment of an amount of restitution under an order described in subpara- graph (A) shall not be made before all appeals of such order are concluded and the right to make all such appeals has expired. ‘‘(C) RESTRICTION ON CHALLENGE OF ASSESSMENT.—The amount of such restitution may not be challenged by the person against whom assessed on the basis of the existence or amount of the underlying tax liability in any proceeding 26 USC 6201. 26 USC 6302 note. 26 USC 6302. 26 USC 1 note. Firearms Excise Tax Improvement Act of 2010. Aug. 16, 2010 [H.R. 5552]