Block Subsidy Maturation Time and TX Fees

I know that block subsidy has to "mature" at least 100 blocks before it may become an input to a TX. Does that rule also apply for the TX fees collected in a block or can TX fees be spent immediately?

Bonus: pointer to a relevant source or code.

Info: https://bitcoin.stackexchange.com/questions/1991/what-is-the-block-maturation-time

submitted by /u/McJvck
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