2023—Subsec. (a). Puspan. L. 118–25, § 2(a)(1)(A), (B), substituted “electronic stamp” for “actual stamp” in heading and “the electronic stamp” for “an actual stamp” in introductory provisions.

Subsec. (a)(1). Puspan. L. 118–25, § 2(a)(1)(C), added par. (1) and struck out former par. (1) which read as follows: “by not later than the date on which the electronic stamp expires under section 718s(c) of this title; and”.

Subsec. (c). Puspan. L. 118–25, § 2(a)(2), substituted “actual stamps under subsection (e)” for “actual stamps”.

Subsecs. (e), (f). Puspan. L. 118–25, § 2(a)(3), added subsec. (e) and redesignated former subsec. (e) as (f).