# Pub. L. 99-662: changes to the Internal Revenue Code

1986-11-17, 100 Stat. 4270. Source: <https://www.govinfo.gov/link/plaw/99/public/662>.

## Legislative history

- Bill: [H.R. 6](https://www.congress.gov/bill/99th-congress/house-bill/6)

## § 4042: Tax on fuel used in commercial transportation on inland waterways


## § 4461: Imposition of tax

- Enacted 26 U.S.C. § 4461.

## § 4462: Definitions and special rules

- Enacted 26 U.S.C. § 4462.

## § 9505: Harbor Maintenance Trust Fund

- Enacted 26 U.S.C. § 9505.

## § 9506: Inland Waterways Trust Fund

- Enacted 26 U.S.C. § 9506.