Pub. L. 102-240 Dec. 18, 1991

105 Stat. 2203 · Changed 14 sections of the Code

Bill H.R. 2950

§ 4041 Imposition of tax

  • (f) (g) Pub. L. 102–240 substituted “1999” for “1995”.

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

  • (c) Pub. L. 102–240 substituted “1999” for “1995”.

§ 4071 Imposition of tax

  • (d) Pub. L. 102–240 substituted “1999” for “1995”.

§ 4081 Imposition of tax

  • (d)(1) Pub. L. 102–240 substituted “1999” for “1995”.

§ 4221 Certain tax-free sales

  • (a) Pub. L. 102–240 substituted “1999” for “1995” in concluding provisions.

§ 4481 Imposition of tax

  • (e) Pub. L. 102–240, which directed the substitution of “1999” for “1995” in subsec. (c), was executed by making the…

§ 4482 Definitions

  • (c)(4) (d) Pub. L. 102–240 substituted “1999” for “1995” wherever appearing.

§ 4483 Exemptions

  • (g) Pub. L. 102–240 substituted “1999” for “1995”.

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 102–240 substituted “1999” for “1995” and “2000” for “1996” wherever appearing.

§ 6420 Gasoline used on farms

  • (h) Pub. L. 102–240 substituted “1999” for “1995”.

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

  • (i) Pub. L. 102–240 substituted “1999” for “1995”.

§ 6427 Fuels not used for taxable purposes

  • (g) (o) Pub. L. 102–240 substituted “1999” for “1995”.

§ 9503 Highway Trust Fund

  • (b)(1) (b)(2) Pub. L. 102–240, § 8002(d)(1), substituted “1999” for “1995” and “2000” for “1996” wherever appearing.
  • (c)(1) Pub. L. 102–240, § 8002(e), substituted “1997” for “1993” in introductory provisions, added subpar. (D) and concluding…
  • (c)(2) (c)(3) Pub. L. 102–240, § 8002(d)(1), substituted “1999” for “1995” and “2000” for “1996” wherever appearing.
  • (c)(4)(A) (c)(5)(A) Pub. L. 102–240, § 8002(d)(2)(A), substituted “1997” for “1995”.
  • (c) Pub. L. 102–240, § 8003(b), added par. (6).
  • (e)(3) Pub. L. 102–240, § 8002(e)(1), (f), inserted “or capital-related” after “capital” the first time appearing and…

§ 9504 Sport Fish Restoration and Boating Trust Fund

  • (b)(2)(B) Pub. L. 102–240, § 8002(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “to carry…
  • (c) Pub. L. 102–240, § 8002(d)(2)(C), substituted “1998” for “1994”.