Page:United States Statutes at Large Volume 100 Part 2.djvu/679

 PUBLIC LAW 99-499—OCT. 17, 1986

100 STAT. 1781

M"'i

"(i) amounts paid under— "(I) section 6420 (relating to amounts paid in 26 USC 6420. respect of gasoline used on farms), "(II) section 6421 (relating to amounts paid in p^; respect of gasoline used for certain nonhighway -;^;' purposes or by local transit systems), and " •»• • "(III) section 6427 (relating to fuels not used for taxable purposes), and "(ii) credits allowed under section 34, with respect to -''• the taxes imposed by sections 4041(d) and 4081 (to the Ante, p. 1776. extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under section 4081). "(B) TRANSFERS BASED ON ESTIMATES.—Transfers under subparagraph (A) shall be made on the basis of estimates by the Secretary, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. "(d) LIABILITY OF THE UNITED STATES LIMITED TO AMOUNT IN TRUST Claims. FUND.—

"(1) GENERAL RULE.—Any claim filed against the Leaking Underground Storage Tank Trust Fund may be paid only out of such Trust Fund. "(2) COORDINATION WITH OTHER PROVISIONS.—Nothing in

the

Comprehensive Environmental Response, Compensation, and Liability Act of 1980 or the Superfund Amendments and Reauthorization Act of 1986 (or in any amendment made by either of such Acts) shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Leaking Underground Storage Tank Trust Fund. "(3) ORDER IN WHICH UNPAID CLAIMS ARE TO BE PAID.—If at

42 USC 9601 note,

any

time the Leaking Underground Storage Tank Trust Fund has insufficient funds to pay all of the claims out of such Trust Fund at such time, such claims shall, to the extent permitted under paragraph (1), be paid in full in the order in which they were finally determined." (b) CLERICAL AMENDMENT.—The table of sections for subchapter A of chapter 98 of such Code is amended by adding after the item relating to section 9507 the following new item: "Sec. 9508. Leaking Underground Storage Tank Trust Fund." EFFECTIVE DATE.—The amendments made by this section

(c) take effect on January 1, 1987.

shall

26 USC 9508 note.

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