Firearms Excise Tax Improvement Act of 2010
PL 111-237 (H.R.5552), enacted 08/16/2010

124 STAT. 2497 
PUBLIC LAW 111–237—AUG. 16, 2010 
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. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Firearms Excise Tax Improvement 
Act of 2010’’. 
SEC. 2. TIME FOR PAYMENT OF MANUFACTURERS’ EXCISE TAX ON 
RECREATIONAL EQUIPMENT. 
(a) IN GENERAL.—Subsection (d) of section 6302 of the Internal 
Revenue Code of 1986 (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 equip-
ment) shall be due and payable on the date for filing the return 
for such taxes.’’. 
(b) EFFECTIVE 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. 
SEC. 3. ASSESSMENT OF CERTAIN CRIMINAL RESTITUTION. 
(a) IN GENERAL.—Subsection (a) of section 6201 of the Internal 
Revenue Code of 1986 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 col-
lect 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 tax. 
‘‘(B) TIME
OF
ASSESSMENT.—An assessment of an 
amount of restitution under an order described in subpara-
graph (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 
26 USC 6201. 
26 USC 6302 
note. 
26 USC 6302. 
26 USC 1 note. 
Firearms Excise 
Tax 
Improvement Act 
of 2010. 
Aug. 16, 2010 
[H.R. 5552] 
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124 STAT. 2498 
PUBLIC LAW 111–237—AUG. 16, 2010 
authorized under this title (including in any suit or pro-
ceeding in court permitted under section 7422).’’. 
(b) EXCEPTION FROM CERTAIN RESTRICTIONS ON ASSESSMENT 
AND COLLECTION.— 
(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 paragraph: 
‘‘(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 DATE.—The amendments made by this section 
shall apply to restitution ordered after the date of the enactment 
of this Act. 
SEC. 4. BUDGETARY PROVISIONS. 
(a) TIME 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, sub-
mitted for printing in the Congressional Record by the Chairman 
26 USC 6655 
note. 
26 USC 6201 
note. 
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124 STAT. 2499 
PUBLIC LAW 111–237—AUG. 16, 2010 
LEGISLATIVE HISTORY—H.R. 5552: 
CONGRESSIONAL RECORD, Vol. 156 (2010): 
June 29, considered and passed House. 
Aug. 5, considered and passed Senate. 
of the House Budget Committee, provided that such statement 
has been submitted prior to the vote on passage. 
Approved August 16, 2010. 
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