Section 9631 of this title, referred to in subsec. (f), was repealed by Pub. L. 99–499, title V, § 517(c)(1),
Pub. L. 99–499, title II, § 213(a),
Any provision of titles I to IV of Pub. L. 99–499, imposing any tax, premium, or fee; establishing any trust fund; or authorizing expenditures from any trust fund, to have no force or effect, see section 531 of Pub. L. 99–499, set out as a note under section 1 of Title 26, Internal Revenue Code.