Pub. L. 97-424 Jan. 6, 1983

96 Stat. 2181 · Changed 43 sections of the Code

Bill H.R. 6211

§ 34 Certain uses of gasoline and special fuels

  • § 34 Pub. L. 97–424, § 515(b)(6)(C), substituted “and special fuels” for “, special fuels, and lubricating oil” after…
  • (a)(2) (a)(3) (a) Pub. L. 97–424, § 515(b)(6)(A), inserted “and” at end of par. (2), redesignated par. (4) as (3), and struck out former…
  • (b) Pub. L. 97–424, § 515(b)(6)(B)(i), substituted “6421 or 6427” for “6421, 6424, or 6427” after “amount payable under”.
  • (b) Pub. L. 97–424, § 515(b)(6)(B)(ii), substituted “6421(i) or 6427(i)” for “6421(i), 6424(f), or 6427(i)” after “and…

§ 40 Alcohol, etc., used as fuel

  • (b)(1)(A) (b)(2)(A) Pub. L. 97–424, § 511(d)(3)(A), substituted “50 cents” for “40 cents”.
  • (b)(3) Pub. L. 97–424, § 511(d)(3), substituted “50 cents” for “40 cents” and “37.5 cents” for “30 cents”.
  • (c) Pub. L. 97–424, § 511(b)(2), substituted “subsection (b)(2) or (k) of section 4041 or section 4081(c)” for “section…
  • (d)(3)(A) (d)(3)(B) Pub. L. 97–424, § 511(d)(3), substituted “50 cents” for “40 cents” and “37.5 cents” for “30 cents”.

§ 46 Amount of credit

  • § 46 Pub. L. 97–424, § 546(b), added section VII to the table.
  • § 46 Pub. L. 97–424, § 541(b), added par. (10).

§ 48 Energy credit

  • § 48 Pub. L. 97–424, § 546(a)(3), substituted reference to subpar. (N) for reference to subpar. (M) in provision following…
  • § 48 Pub. L. 97–424, § 546(a)(1), (2), added subpar. (M) and redesignated former subpar. (M) as (N).

§ 103 Interest on State and local bonds

  • § 103 Pub. L. 97–424, § 547(a), added subsec. (m). Former subsec. (m) redesignated (n).
  • § 103 Pub. L. 97–424, § 547(a), redesignated former subsec. (m), relating to cross references, as (n).

§ 167 Depreciation

  • § 167 Pub. L. 97–424 inserted provision that, for the purposes of this paragraph, rules similar to the rules of section…

§ 168 Accelerated cost recovery system

  • (e)(3)(C) (e)(3)(D) Pub. L. 97–424, § 541(a)(1), added subpar. (C). Former subpar. (C) redesignated (D).

§ 274 Disallowance of certain entertainment, etc., expenses

  • (h)(2) Pub. L. 97–424, § 543(a)(1), inserted provisions relating to requirements of par. (5) and the description in section…
  • (h)(5) Pub. L. 97–424, § 543(a)(2), added par. (5).

§ 851 Definition of regulated investment company

  • (b) Pub. L. 97–424 substituted “section 103(a)” for “section 103(a)(1)” after “gross income under”.

§ 852 Taxation of regulated investment companies and their shareholders

  • (b)(5) Pub. L. 97–424 substituted “section 103(a)” for “section 103(a)(1)” wherever appearing.

§ 874 Allowance of deductions and credits

  • (a) Pub. L. 97–424 substituted “and special fuels” for “, special fuels, and lubricating oil”.

§ 882 Tax on income of foreign corporations connected with United States business

  • (c)(2) Pub. L. 97–424 struck out “and lubricating oil” after “gasoline”.

§ 4041 Imposition of tax

  • (a) Pub. L. 97–424, §§ 511(a)(2), 516(a)(1)(A), added subsec. (a), and struck out former subsec. (a) which provided for a…
  • (b) Pub. L. 97–424, § 511(b)(1), (c)(2), added subsec. (b), and struck out former subsec. (b) which provided for a tax of 4…
  • (c)(3) Pub. L. 97–424, § 511(g)(1), substituted provision that the rate of tax imposed by par. (2) on any gasoline is the…
  • (e) Pub. L. 97–424, § 516(a)(1)(B), struck out subsec. (e) which provided that the taxes imposed by subsecs. (a) and (b)…
  • (f) Pub. L. 97–424, § 516(b)(1)(A), added par. (3).
  • (g) Pub. L. 97–424, § 516(b)(1)(B), inserted provision that pars. (2) and (4) shall not apply on and after Oct. 1, 1988.
  • (k) Pub. L. 97–424, § 511(d)(2), in par. (1) substituted provisions for a 4-cent tax on the sale or use of any liquid fuel…

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

§ 4052 Definitions and special rules

§ 4053 Exemptions

§ 4071 Imposition of tax

  • (a) Pub. L. 97–424, § 514(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “There is…
  • (d) Pub. L. 97–424, § 516(a)(2), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by subsec. (a)…

§ 4081 Imposition of tax

  • (a) Pub. L. 97–424, § 511(a)(1), increased tax from 4 to 9 cents a gallon.
  • (b) Pub. L. 97–424, § 516(a)(3), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by this section…
  • (c) Pub. L. 97–424, § 511(d)(1)(A), substituted “subsection (a) shall be applied by substituting ‘4 cents’ for ‘9 cents’ in…
  • (c) Pub. L. 97–424, § 511(d)(1)(B), substituted “tax was imposed under subsection (a) at the rate of 4 cents a gallon by…

§ 4101 Registration and bond

  • § 4101 Pub. L. 97–424 struck out “or section 4091” after “4081”.

§ 4102 Inspection of records by local officers

  • § 4102 Pub. L. 97–424 struck out “or lubricating oils” after “gasoline”.

§ 4221 Certain tax-free sales

  • (a) Pub. L. 97–424, § 516(b)(2), inserted provision that, in the case of taxes imposed by section 4051, 4071, or 4081…
  • (c) Pub. L. 97–424, § 515(b)(1), substituted “or 4083” for “4083, or 4093” after “4063(e),”.

§ 4222 Registration

  • (d) Pub. L. 97–424 struck out “4093,” after “4083,”.

§ 4481 Imposition of tax

  • (a) Pub. L. 97–424, § 513(a), substituted “at least 33,000 pounds at the rate specified in the following table:” for “more…
  • (c) Pub. L. 97–424, § 513(d), designated existing provisions as par. (1) and added par. (2).
  • (e) Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” after “October 1,”.

§ 4482 Definitions

  • (c) Pub. L. 97–424, § 513(c)(2), inserted “and special rule” in heading.
  • (c)(4) Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” wherever appearing.
  • (c)(5) Pub. L. 97–424, § 513(c)(1), added par. (5).
  • (d) Pub. L. 97–424, § 513(e), added subsec. (d).

§ 4483 Exemptions

  • (d) Pub. L. 97–424, § 513(b), added subsec. (d).
  • (e) Pub. L. 97–424, § 516(b)(3), added subsec. (e).

§ 6049 Returns regarding payments of interest

  • (b)(2)(B) Pub. L. 97–424 substituted “this title” for “law”.

§ 6201 Assessment authority

  • (a)(4) Pub. L. 97–424 substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline”.

§ 6206 Special rules applicable to excessive claims under certain sections

  • § 6206 Pub. L. 97–424 struck out reference to section 6424 in section catchline, and in text struck out “4091 (with respect to…

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 97–424, § 516(a)(5), substituted “1989” for “1985” and “1988” for “1984” wherever appearing.

§ 6416 Certain taxes on sales and services

  • (a)(1) Pub. L. 97–424, § 512(b)(2)(D), substituted “chapter 31 (relating to retail excise taxes)” for “chapter 31 (special…
  • (b)(2) Pub. L. 97–424, § 511(g)(2)(A), substituted “paragraph (1)(A) or (2)(A) of section 4041(a)” for “section 4041(a)(1) or…
  • (b)(2) Pub. L. 97–424, § 512(b)(2)(C), inserted “or under section 4051” after “section 4041(a)”.
  • (b)(2) Pub. L. 97–424, § 515(b)(4), struck out subpar. (N) and provision following subpar. (N) relating to amount of credit or…

§ 6420 Gasoline used on farms

  • (c)(4)(B) Pub. L. 97–424, § 511(f), substituted provision that, if the person so using the gasoline is an aerial or other…
  • (h) Pub. L. 97–424, § 516(b)(4), added subsec. (h). Former subsec. (h) redesignated (i).
  • (i) Pub. L. 97–424, § 516(b)(4), redesignated former subsec. (h) as (i).

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

  • (a) Pub. L. 97–424, § 511(c)(1), substituted provision that, except as provided in subsection (i), if gasoline is used in…
  • (d)(2) Pub. L. 97–424, § 511(c)(3), substituted “Off-Highway” for “Qualified” in heading, and “off-highway business use” for…
  • (d)(2) Pub. L. 97–424, § 515(b)(7), substituted “and special motor fuels” for “, special motor fuels, and lubricating oil”…
  • (h) Pub. L. 97–424, § 516(a)(6), substituted “1988” for “1984”.

§ 6427 Fuels not used for taxable purposes

  • (a) Pub. L. 97–424, § 511(g)(2)(B), substituted “section 4041(a) or (c)” for “section 4041(a), (b), or (c)”.
  • (b)(1) Pub. L. 97–424, § 511(g)(2)(C), substituted “subsection (a) of section 4041” for “subsection (a) or (b) of section…
  • (c) Pub. L. 97–424, § 511(g)(2)(D), substituted “section 4041(a) or (c)” for “section 4041(a), (b), or (c)”.
  • (e)(1) Pub. L. 97–424, § 511(e)(1), substituted “an amount determined at the rate of 4 cents a gallon” for “an amount equal to…
  • (e)(2) Pub. L. 97–424, § 511(e)(3), struck out “is not prohibited under the laws, regulations, or procedures of such Federal…
  • (e)(3) Pub. L. 97–424, § 511(e)(2), substituted “September 30, 1984” for “December 31, 1982”.
  • (f) Pub. L. 97–424, § 511(d)(4), substituted “on which a tax” for “on which tax”, inserted “at the rate of 9 cents a…
  • (f) Pub. L. 97–424, § 511(d)(4), substituted provision that no amount shall be payable under paragraph (1) with respect to…
  • (k) Pub. L. 97–424, § 516(b)(5), added subsec. (k). Former subsec. (k) redesignated (l).
  • (l) Pub. L. 97–424, § 516(b)(5), redesignated former subsec. (k) as (l).

§ 6504 Cross references

  • (9) Pub. L. 97–424 struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”…

§ 6675 Excessive claims with respect to the use of certain fuels

  • § 6675 Pub. L. 97–424, § 515(b)(11)(C), struck out “or lubricating oil” after “fuels” in section catchline.
  • (a) Pub. L. 97–424, § 515(b)(11)(A), struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),”…
  • (b)(1) Pub. L. 97–424, § 515(b)(11)(B), struck out “6424,” after “6421,”.

§ 7210 Failure to obey summons

  • § 7210 Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.

§ 7603 Service of summons

  • § 7603 Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.

§ 7604 Enforcement of summons

  • (b) (c)(2) Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.

§ 7605 Time and place of examination

  • (a) Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),” wherever appearing.

§ 7609 Special procedures for third-party summonses

  • (c)(1) Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.

§ 7610 Fees and costs for witnesses

  • (c) Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.

§ 9502 Airport and Airway Trust Fund

  • (d)(1)(A) Pub. L. 97–424 substituted “the Surface Transportation Assistance Act of 1982” for “the Airport and Airway Improvement…

§ 9503 Highway Trust Fund