# Pub. L. 95-599: changes to the Internal Revenue Code

1978-11-06, 92 Stat. 2760. Source: <https://www.govinfo.gov/link/plaw/95/public/599>.

## Legislative history

- Bill: [H.R. 11733](https://www.congress.gov/bill/95th-congress/house-bill/11733)

## § 34: Certain uses of gasoline and special fuels

- § 34(a): Pub. L. 95–599 substituted “6427(h)” for “6427(g)”.
- § 34(b): Pub. L. 95–599 substituted “6427(h)” for “6427(g)”.

## § 4041: Imposition of tax

- § 4041(c)(3): Pub. L. 95–599, § 502(b), struck out termination date of Sept. 30, 1979 for 3 cents per gallon rate of tax and struck out provision for a 5½ cents per gallon rate of tax after such date.
- § 4041(e): Pub. L. 95–599, § 502(a)(1), substituted “1984” for “1979”.

## § 4071: Imposition of tax

- § 4071(d): Pub. L. 95–599 substituted “1984” for “1979”.

## § 4081: Imposition of tax

- § 4081(b): Pub. L. 95–599 substituted “1984” for “1979”.

## § 4481: Imposition of tax

- § 4481(a): Pub. L. 95–599, § 502(a)(6), substituted “1984” for “1979” in two places.
- § 4481(e): Pub. L. 95–599, § 502(a)(7), substituted “1984” for “1979”.

## § 4482: Definitions

- § 4482(c)(4): Pub. L. 95–599 substituted “1984” for “1979” wherever appearing.

## § 6412: Floor stocks refunds

- § 6412(a)(1): Pub. L. 95–599 substituted “1984” for “1979” and “1985” for “1980” wherever appearing.

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

- § 6421(h): Pub. L. 95–599 substituted “1984” for “1979”.

## § 6427: Fuels not used for taxable purposes

- § 6427(a): Pub. L. 95–599, § 505(c)(2), substituted “subsection (h)” for “subsection (g)”.
- § 6427(b): Pub. L. 95–599, § 505(c)(2), substituted “subsection (h)” for “subsection (g)”. See Effective Date of 1978 Amendment note below.
- § 6427(c): Pub. L. 95–599, § 505(c)(2), substituted “subsection (h)” for “subsection (g)”.
- § 6427(d): Pub. L. 95–599, § 505(c)(2), substituted “subsection (h)” for “subsection (g)”.
- § 6427(e): Pub. L. 95–599, § 505(a)(2), added subsec. (e) and redesignated former subsec. (e) as (f).
- § 6427(f): Pub. L. 95–599, § 505(a)(1), (b), (c)(3), redesignated former subsec. (e) as (f) and, in par. (1), substituted “(d), or (e)” for “or (d)” and amended par. (2) generally, designating existing provisions as subpars. (A)(i) and (c) and adding subpars. (A)(ii) and (B). Former subsec. (f) redesignated (g).
- § 6427(g): Pub. L. 95–599, § 505(a)(1), redesignated former subsec. (f) as (g). Former subsec. (g) redesignated (h).
- § 6427(h): Pub. L. 95–599, § 505(a)(1), (c)(4), redesignated former subsec. (g) as (h) and substituted “(f)(2)” for “(e)(2)”. Former subsec. (h) redesignated (i).
- § 6427(i), § 6427(j): Pub. L. 95–599, § 505(a)(1), redesignated former subsecs. (h) and (i) as (i) and (j), respectively.

## § 7210: Failure to obey summons

- § 7210: Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)”.

## § 7603: Service of summons

- § 7603: Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)”.

## § 7604: Enforcement of summons

- § 7604(b): Pub. L. 95–599, § 505(c)(5), substituted “6427(g)(2)” for “6427(f)(2)”.
- § 7604(c)(2): Pub. L. 95–599, § 505(c)(6), substituted “6427(g)(2)” for “6427(e)(2)”.

## § 7605: Time and place of examination

- § 7605(a): Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)” wherever appearing.

## § 7609: Special procedures for third-party summonses

- § 7609(c)(1): Pub. L. 95–599 substituted “6427(g)(2)” for “6427(e)(2)”.

## § 7610: Fees and costs for witnesses

- § 7610(c): Pub. L. 95–599 substituted “6427(g)(2)” for “6427(e)(2)”.