# Pub. L. 102-240: changes to the Internal Revenue Code

1991-12-18, 105 Stat. 2203. Source: <https://www.govinfo.gov/link/plaw/102/public/240>.

## Legislative history

- Bill: [H.R. 2950](https://www.congress.gov/bill/102nd-congress/house-bill/2950)

## § 4041: Imposition of tax

- § 4041(f), § 4041(g): Pub. L. 102–240 substituted “1999” for “1995”.

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

- § 4051(c): Pub. L. 102–240 substituted “1999” for “1995”.

## § 4071: Imposition of tax

- § 4071(d): Pub. L. 102–240 substituted “1999” for “1995”.

## § 4081: Imposition of tax

- § 4081(d)(1): Pub. L. 102–240 substituted “1999” for “1995”.

## § 4221: Certain tax-free sales

- § 4221(a): Pub. L. 102–240 substituted “1999” for “1995” in concluding provisions.

## § 4481: Imposition of tax

- § 4481(e): Pub. L. 102–240, which directed the substitution of “1999” for “1995” in subsec. (c), was executed by making the substitution in subsec. (e). See 1996 Amendment note above.

## § 4482: Definitions

- § 4482(c)(4), § 4482(d): Pub. L. 102–240 substituted “1999” for “1995” wherever appearing.

## § 4483: Exemptions

- § 4483(g): Pub. L. 102–240 substituted “1999” for “1995”.

## § 6412: Floor stocks refunds

- § 6412(a)(1): Pub. L. 102–240 substituted “1999” for “1995” and “2000” for “1996” wherever appearing.

## § 6420: Gasoline used on farms

- § 6420(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

- § 6421(i): Pub. L. 102–240 substituted “1999” for “1995”.

## § 6427: Fuels not used for taxable purposes

- § 6427(g), § 6427(o): Pub. L. 102–240 substituted “1999” for “1995”.

## § 9503: Highway Trust Fund

- § 9503(b)(1), § 9503(b)(2): Pub. L. 102–240, § 8002(d)(1), substituted “1999” for “1995” and “2000” for “1996” wherever appearing.
- § 9503(c)(1): Pub. L. 102–240, § 8002(e), substituted “1997” for “1993” in introductory provisions, added subpar. (D) and concluding provisions, and struck out former subpar. (D) 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), (B), or (C) as in effect on the date of the enactment of the Surface Transportation and Uniform Relocation Assistance Act of 1987.”
- § 9503(c)(2), § 9503(c)(3): Pub. L. 102–240, § 8002(d)(1), substituted “1999” for “1995” and “2000” for “1996” wherever appearing.
- § 9503(c)(4)(A), § 9503(c)(5)(A): Pub. L. 102–240, § 8002(d)(2)(A), substituted “1997” for “1995”.
- § 9503(c): Pub. L. 102–240, § 8003(b), added par. (6).
- § 9503(e)(3): Pub. L. 102–240, § 8002(e)(1), (f), inserted “or capital-related” after “capital” the first time appearing and substituted “1997” for “1993” and “in accordance with—” and subpars. (A) and (B) and concluding provisions for “in accordance with section 21(a)(2) of the Urban Mass Transportation Act of 1964.”

## § 9504: Sport Fish Restoration and Boating Trust Fund

- § 9504(b)(2)(B): Pub. L. 102–240, § 8002(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “to carry out the purposes of any law which is substantially identical to S. 3252 of the 101st Congress, as introduced.”
- § 9504(c): Pub. L. 102–240, § 8002(d)(2)(C), substituted “1998” for “1994”.