The Internet Tax Freedom Act, referred to in subsec. (a), is title XI of Pub. L. 105–277, div. C,
This Act, referred to in subsec. (b), is act Mar. 1, 1913, ch. 90, 37 Stat. 699, popularly known as the Webb-Kenyon Act, which is classified to this section and sections 122 and 122a of this title. For complete classification of this Act to the Code, see Tables.
Section effective 90 days after