[111th Congress Public Law 237]
[From the U.S. Government Printing Office]

[[Page 124 STAT. 2497]]

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. <<NOTE: Aug. 16, 2010 -  [H.R. 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Firearms Excise 
Tax Improvement Act of 2010.>> 
SECTION 1. <<NOTE: 26 USC 1 note.>> SHORT TITLE.

    This Act may be cited as the ``Firearms Excise Tax Improvement Act 
of 2010''.
                    RECREATIONAL EQUIPMENT.

    (a) In General.--Subsection (d) of section 6302 of the Internal 
Revenue Code of 1986 <<NOTE: 26 USC 6302.>> (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 equipment) shall be due and 
payable on the date for filing the return for such taxes.''.
    (b) Effective <<NOTE: 26 USC 6302 note.>> 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.

    (a) In General.--Subsection (a) of section 6201 of the Internal 
Revenue Code of 1986 <<NOTE: 26 USC 6201.>> 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 
                collect 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 
                    ``(B) Time of assessment.--An assessment of an 
                amount of restitution under an order described in 
                subparagraph (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

[[Page 124 STAT. 2498]]

                authorized under this title (including in any suit or 
                proceeding in court permitted under section 7422).''.

    (b) Exception From Certain Restrictions on Assessment and 
            (1) No petition to tax court, no restriction on further 
        deficiency letters, etc.--Subsection (b) of section 6213 of such 
        Code is amended by adding at the end the following new 
            ``(5) Certain orders of criminal restitution.--If the 
        taxpayer is notified that an assessment has been or will be made 
        pursuant to section 6201(a)(4)--
                    ``(A) such notice shall not be considered as a 
                notice of deficiency for the purposes of subsection (a) 
                (prohibiting assessment and collection until notice of 
                the deficiency has been mailed), section 6212(c)(1) 
                (restricting further deficiency letters), or section 
                6512(a) (prohibiting credits or refunds after petition 
                to the Tax Court), and
                    ``(B) subsection (a) shall not apply with respect to 
                the amount of such assessment.''.
            (2) Time limitations on assessment and collection.--
        Subsection (c) of section 6501 of such Code is amended by adding 
        at the end the following new paragraph:
            ``(11) Certain orders of criminal restitution.--In the case 
        of any amount described in section 6201(a)(4), such amount may 
        be assessed, or a proceeding in court for the collection of such 
        amount may be begun without assessment, at any time.''.

    (c) Effective <<NOTE: 26 USC 6201 note.>> Date.--The amendments made 
by this section shall apply to restitution ordered after the date of the 
enactment of this Act.

    (a) Time <<NOTE: 26 USC 6655 note.>> for Payment of Corporate 
Estimated Taxes.--The percentage under paragraph (2) of section 561 of 
the Hiring Incentives to Restore Employment Act in effect on the date of 
the enactment of this Act is increased by 0.25 percentage points.

    (b) Paygo Compliance.--The budgetary effects of this Act, for the 
purpose of complying with the Statutory Pay-As-You-Go Act of 2010, shall 
be determined by reference to the latest statement titled ``Budgetary 
Effects of PAYGO Legislation'' for this Act, submitted for printing in 
the Congressional Record by the Chairman

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of the House Budget Committee, provided that such statement has been 
submitted prior to the vote on passage.

    Approved August 16, 2010.


            June 29, considered and passed House.
            Aug. 5, considered and passed Senate.