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23 U.S.C. § 143

Highway use tax evasion projects

United States · Title 23 — HIGHWAYS · Status: effective

TaxationTransportation & Motor Vehicles
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23 U.S.C. § 143, Highway use tax evasion projects, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/459033
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Full text

Funds made available to carry out this section shall be used only— Not later than 90 days after the date of enactment of the SAFETEA–LU, the Secretary shall enter into a memorandum of understanding with the Commissioner of the Internal Revenue Service for the purposes of— The memorandum of understanding shall provide that—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.