86 STAT. ]
PUBLIC LAW 92-518-OCT. 21, 1972
1015
(b) The provisions of the second and third sentences of such section 5(b)(1), as amended by section 201(1) of this title, which authorize a teacher to designate that portion of his life annuity which may be subject to reduction for purposes of providing a survivor annuity, shall apply only to teachers retiring after the date of enactment of this title. (c) The amendment made by section '201 (2) of this title shall apply to a retired teacher who was unmarried at the time of retirement, but who later married, only if the election is made within one year after the date of enactment of this title. (d) The amendment made by section 201(3)(A) of this title shall apply only to teachers retiring after the date of enactment of this title. (e) The amendment made by section 201(3)(B) of this title is effective only with respect to annuity accruing for full months beginning after the date of enactment of this title; but any part of a period of separation referred to in such amendment in which the employee or former employee was receiving benefits under subchapter I of chapter 81 of title 5, United States Code, or any earlier statute on which such subchapter is based shall be counted whether the employee returns to duty before, on, or after such date of enactment. With respect to any person retired before such date of enactment, any such part of a period of separation shall be counted only with application of the former employee. (f) The amendments made by section 201(4) of this title shall not apply in the cases of teachers or annuitants who died before the date of enactment of this title. The right of such persons and their survivors shall continue in the same manner and to the same extent as if such amendments had not been enacted.
An<e, p. 1012.
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TITLE III—AMENDMENTS INCREASING CERTAIN TAXES IN THE DISTRICT O F COLUMBIA SEC. 301. (a) Subsection (j) of section 6 of the District of Colum- Motor vehicle bia Traffic Act, 1925 (D.C. Code, sec. 40-603(j)), is amended by Ts^T'iia-. striking out "4 per centum" and inserting in lieu thereof "5 per 83 Stat. 172. centum". (b) The effective date of the amendment made by subsection (a) is Effective date, the first day of the first month which begins on or after the thirtieth day after the date of enactment of this Act. SEC. 302. (a) Subsection (a) of section 603 of the District of cigarette tax. Columbia Cigarette Tax Act (D.C. Code, sec. 47-2802(a)) is amended „ 63 stat 137; ••
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by striking out "4 cents" and inserting in lieu thereof "6 cents". (b) The effective date of the amendment made by subsection (a) is the first day of the first month which begins on or after the thirtieth day after the date of enactment of this Act. (c)(1) The amendment made by subsection (a) shall apply with respect to cigarette tax stamps purchased on or after the effective date of the amendment. (2) I n the case of cigarette tax stamps which have been purchased prior to the effective date of the amendment made by subsection (a) and which on such date are held (affixed to a cigarette package or otherwise) by a wholesaler, retailer, or vending machine operator, licensed under the District of Columbia Cigarette Tax Act, such licensee shall pay to the Commissioner (in accordance with paragraph (3)) an amount equal to the difference between the amount of tax represented by such tax stamps on the date of their purchase and the amount of tax which an equal number of cigarette tax stamps would represent if purchased on the effective date of the amendment made by subsection (a).
go gtat
173
Effective date,
D.C. Code ^sStat. pe. 47-2801 note.
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