The Secretary of the Treasury shall establish through regulations, circular letter, or administrative determination, the necessary guidelines for the implementation of the provisions of this chapter. The regulatory provisions amended or adopted pursuant to this chapter shall not be subject to the applicable provisions of the Uniform Administrative Procedure Act, §§ 2101 et seq. of Title 3.
History —Sept. 2, 2010, No. 132, § 4, retroactive to Sept. 1, 2010.