Subsection (l), referred to in subsec. (h)(2), probably should be a reference to section 10 of Pub. L. 108–374, which is set out as a note under section 2201 of this title and relates to the adoption of regulations. This section does not contain a subsec. (l).
2008—Subsec. (a). Pub. L. 110–453 inserted “owner or” before “co-owners”.