Pub. L. 100-17 Apr. 2, 1987

101 Stat. 256 · Changed 14 sections of the Code

Bill H.R. 2

§ 4041 Imposition of tax

  • (a)(3) Pub. L. 100–17, § 502(a)(1), substituted “1993” for “1988”.
  • (b)(2)(C) Pub. L. 100–17, § 502(b)(1), substituted “1993” for “1988”.
  • (f) (g) Pub. L. 100–17, § 502(b)(2), (3), substituted “1993” for “1988”.
  • (k) Pub. L. 100–17, § 502(c)(1), substituted “September 30, 1993” for “December 31, 1992”.

§ 4051 Imposition of tax on heavy trucks and trailers sold at retail

  • (c) Pub. L. 100–17 substituted “1993” for “1988”.

§ 4052 Definitions and special rules

  • (a)(1) Pub. L. 100–17, § 505(a), inserted “or leasing in a long-term lease” after “resale”.
  • (b)(3) Pub. L. 100–17, § 505(b), added par. (3).
  • (b)(4) Pub. L. 100–17, § 506(a), added par. (4).
  • (f) Pub. L. 100–17, § 505(c), added subsec. (f).

§ 4071 Imposition of tax

  • (d) Pub. L. 100–17 substituted “1993” for “1988”.

§ 4081 Imposition of tax

  • (c) Pub. L. 100–17, § 502(c)(2), substituted “September 30, 1993” for “December 31, 1992”.
  • (e) Pub. L. 100–17, § 502(a)(4), substituted “1993” for “1988”.

§ 4221 Certain tax-free sales

  • (a) Pub. L. 100–17 substituted “1993” for “1988”.

§ 4481 Imposition of tax

  • (b) Pub. L. 100–17, § 507(a), inserted “or contiguous foreign country” after “State”.
  • (e) Pub. L. 100–17, § 502(a)(5), substituted “1993” for “1988”.

§ 4482 Definitions

  • (c)(4) (d) Pub. L. 100–17 substituted “1993” for “1988” wherever appearing.

§ 4483 Exemptions

  • (f) Pub. L. 100–17, § 507(b), added subsec. (f). Former subsec. (f) redesignated (g).
  • (f) Pub. L. 100–17, § 502(b)(5), substituted “1993” for “1988”.
  • (g) Pub. L. 100–17, § 507(b), redesignated former subsec. (f) as (g).

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 100–17 substituted “1993” for “1988” and “1994” for “1989” wherever appearing.

§ 6420 Gasoline used on farms

  • (h) Pub. L. 100–17 substituted “1993” for “1988”.

§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

  • (i) Pub. L. 100–17 substituted “1993” for “1988” in the subsec. (h) which was redesignated (i) by section 1703(c) of Pub.…

§ 6427 Fuels not used for taxable purposes

  • (g) Pub. L. 100–17, § 502(b)(8), substituted “1993” for “1988”.
  • (o) Pub. L. 100–17, § 502(b)(9), substituted “1993” for “1988” in subsec. (m), which was successively redesignated to…

§ 9503 Highway Trust Fund

  • (b) Pub. L. 100–17, § 503(a), substituted “1993” for “1988” wherever appearing, and substituted “1994” for “1989” in par.…
  • (c) Pub. L. 100–17, § 503(a), substituted “1993” for “1988” wherever appearing and “1994” for “1989” wherever appearing.
  • (c)(1) Pub. L. 100–17, § 503(b), added subpars. (C) and (D) and struck out former subpar. (C) which read as follows…
  • (e)(3) Pub. L. 100–17, § 503(a)(1), substituted “1993” for “1988”.
  • (e)(5) Pub. L. 100–17, § 504, added par. (5).