# Pub. L. 100-17: changes to the Internal Revenue Code

1987-04-02, 101 Stat. 256. Source: <https://www.govinfo.gov/link/plaw/100/public/17>.

## Legislative history

- Bill: [H.R. 2](https://www.congress.gov/bill/100th-congress/house-bill/2)

## § 4041: Imposition of tax

- § 4041(a)(3): Pub. L. 100–17, § 502(a)(1), substituted “1993” for “1988”.
- § 4041(b)(2)(C): Pub. L. 100–17, § 502(b)(1), substituted “1993” for “1988”.
- § 4041(f), § 4041(g): Pub. L. 100–17, § 502(b)(2), (3), substituted “1993” for “1988”.
- § 4041(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

- § 4051(c): Pub. L. 100–17 substituted “1993” for “1988”.

## § 4052: Definitions and special rules

- § 4052(a)(1): Pub. L. 100–17, § 505(a), inserted “or leasing in a long-term lease” after “resale”.
- § 4052(b)(3): Pub. L. 100–17, § 505(b), added par. (3).
- § 4052(b)(4): Pub. L. 100–17, § 506(a), added par. (4).
- § 4052(f): Pub. L. 100–17, § 505(c), added subsec. (f).

## § 4071: Imposition of tax

- § 4071(d): Pub. L. 100–17 substituted “1993” for “1988”.

## § 4081: Imposition of tax

- § 4081(c): Pub. L. 100–17, § 502(c)(2), substituted “September 30, 1993” for “December 31, 1992”.
- § 4081(e): Pub. L. 100–17, § 502(a)(4), substituted “1993” for “1988”.

## § 4221: Certain tax-free sales

- § 4221(a): Pub. L. 100–17 substituted “1993” for “1988”.

## § 4481: Imposition of tax

- § 4481(b): Pub. L. 100–17, § 507(a), inserted “or contiguous foreign country” after “State”.
- § 4481(e): Pub. L. 100–17, § 502(a)(5), substituted “1993” for “1988”.

## § 4482: Definitions

- § 4482(c)(4), § 4482(d): Pub. L. 100–17 substituted “1993” for “1988” wherever appearing.

## § 4483: Exemptions

- § 4483(f): Pub. L. 100–17, § 507(b), added subsec. (f). Former subsec. (f) redesignated (g).
- § 4483(f): Pub. L. 100–17, § 502(b)(5), substituted “1993” for “1988”.
- § 4483(g): Pub. L. 100–17, § 507(b), redesignated former subsec. (f) as (g).

## § 6412: Floor stocks refunds

- § 6412(a)(1): Pub. L. 100–17 substituted “1993” for “1988” and “1994” for “1989” wherever appearing.

## § 6420: Gasoline used on farms

- § 6420(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

- § 6421(i): Pub. L. 100–17 substituted “1993” for “1988” in the subsec. (h) which was redesignated (i) by section 1703(c) of Pub. L. 99–514.

## § 6427: Fuels not used for taxable purposes

- § 6427(g): Pub. L. 100–17, § 502(b)(8), substituted “1993” for “1988”.
- § 6427(o): Pub. L. 100–17, § 502(b)(9), substituted “1993” for “1988” in subsec. (m), which was successively redesignated to subsec. (o) by Pub. L. 99–514 and Pub. L. 100–203.

## § 9503: Highway Trust Fund

- § 9503(b): Pub. L. 100–17, § 503(a), substituted “1993” for “1988” wherever appearing, and substituted “1994” for “1989” in par. (2).
- § 9503(c): Pub. L. 100–17, § 503(a), substituted “1993” for “1988” wherever appearing and “1994” for “1989” wherever appearing.
- § 9503(c)(1): Pub. L. 100–17, § 503(b), added subpars. (C) and (D) and struck out former subpar. (C) which read as follows: “hereafter authorized by a law which does not authorize the expenditure out of the Highway Trust Fund of any amount for a general purpose not covered by subparagraph (A) or (B) as in effect on December 31, 1982.”
- § 9503(e)(3): Pub. L. 100–17, § 503(a)(1), substituted “1993” for “1988”.
- § 9503(e)(5): Pub. L. 100–17, § 504, added par. (5).