Bill H.R. 8678
§ 4041 Imposition of tax
- (a) (b) Pub. L. 86–342, § 201(b)(2), struck out “in lieu of 3 cents a gallon” after “shall be 2 cents a gallon”.
- (f) Pub. L. 86–342, § 201(b)(1), added subsec. (f).
§ 4081 Imposition of tax
- (c) Pub. L. 86–342 added subsec. (c).
§ 4082 Exemptions for diesel fuel and kerosene
- (a) Pub. L. 86–342, § 201(e)(1), inserted reference to wholesale distributor.
- (d) Pub. L. 86–342, § 201(e)(2), added subsec. (d).
§ 6412 Floor stocks refunds
- (a) Pub. L. 86–342 added par. (3) and redesignated former par. (3) as (4).
§ 6416 Certain taxes on sales and services
- (b)(2) Pub. L. 86–342, § 201(d)(1)(A), (B), substituted “at the rate of 3 cents or 4 cents a gallon” for “at the rate of 3…
- (b)(2) Pub. L. 86–342, § 201(d)(1)(A), (C), substituted “at the rate of 3 cents or 4 cents a gallon” for “at the rate of 3…
§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- (a) Pub. L. 86–342 substituted “1 cent for each gallon of gasoline so used on which tax was paid at the rate of 3 cents a…
- (b)(1)(A) Pub. L. 86–342 substituted “1 cent at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on…