# Pub. L. 86-342: changes to the Internal Revenue Code

1959-09-21, 73 Stat. 613. Source: <https://www.govinfo.gov/link/plaw/86/public/342>.

## Legislative history

- Bill: [H.R. 8678](https://www.congress.gov/bill/86th-congress/house-bill/8678)

## § 4041: Imposition of tax

- § 4041(a), § 4041(b): Pub. L. 86–342, § 201(b)(2), struck out “in lieu of 3 cents a gallon” after “shall be 2 cents a gallon”.
- § 4041(f): Pub. L. 86–342, § 201(b)(1), added subsec. (f).

## § 4081: Imposition of tax

- § 4081(c): Pub. L. 86–342 added subsec. (c).

## § 4082: Exemptions for diesel fuel and kerosene

- § 4082(a): Pub. L. 86–342, § 201(e)(1), inserted reference to wholesale distributor.
- § 4082(d): Pub. L. 86–342, § 201(e)(2), added subsec. (d).

## § 6412: Floor stocks refunds

- § 6412(a): Pub. L. 86–342 added par. (3) and redesignated former par. (3) as (4).

## § 6416: Certain taxes on sales and services

- § 6416(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 cents a gallon”, and “1 cent (where tax was paid at the 3-cent rate) or 2 cents (where tax was paid at the 4-cent rate) for each gallon” for “1 cent for each gallon”.
- § 6416(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 cents a gallon”, and “at the rate of 1 cent a gallon where tax was paid at the 3-cent rate or at the rate of 2 cents a gallon where tax was paid at the 4-cent rate” for “at the rate of 1 cent a gallon”.

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

- § 6421(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 gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon” for “1 cent for each gallon of gasoline so used”.
- § 6421(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 which tax was paid at the rate of 4 cents a gallon” for “1 cent for each gallon of gasoline so used”.