94 STAT. 586 30 USC 1473
PUBLIC LAW 96-283—JUNE 28, 1980 SEC. 404. ACT NOT TO AFFECT TAX OR CUSTOMS OR TARIFF TREATMENT OF DEEP SEABED MINING.
Except as otherwise provided in section 402, nothing in this Act shall affect the application of the Internal Revenue Code of 1954. Nothing in this Act shall affect the application of the customs or tariff laws of the United States. Approved June 28, 1980.
LEGISLATIVE HISTORY: HOUSE REPORTS: No. 96-411, Pt. I (Comm. on Interior and Insular Affairs), Pt. 2 (Comm. on Merchant Marine and Fisheries), Pt. 3 (Comm. on Ways and Means), and Pt. IV (Comm. on Foreign Affairs). SENATE REPORTS: No. 96-307 (Comm. on Energy and Natural Resources; Comm. on Commerce, Science, and Transportation; and Comm. on Foreign Relations), No. 96-357 (Comm. on Finance), and No. 96-360 (Comm. on Environment and Public Works), all accompanying S. 493. CONGRESSIONAL RECORD: Vol. 125 (1979): Dec. 14, S. 493 considered and passed Senate. Vol. 126 (1980): June 9, H.R. 2759 considered and passed House. June 23, considered and passed Senate, amended. June 25, House concurred in Senate amendments. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS: Vol. 16, No. 27 (1980): July 3, Presidential statement.
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