Page:United States Statutes at Large Volume 101 Part 2.djvu/1238

 101 STAT. 1330-444

PUBLIC LAW 100-203—DEC. 22, 1987

(1) Subsection (c) of section 40 is amended by striking out "or ' section 4081(c)" and inserting in lieu thereof ", section 4081(c), or section 4091(c)". (2) Subparagraph (B) of section 4081(e)(2), as amended by section 1703 of the Tax Reform Act of 1986, is amended by striking out "net revenues" and all that follows and inserting in 1 lieu thereof the following: "net revenues are at least, $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and J 4091." (3) Subsection (a) of section 4101, as amended by section 1703 of the Tax Reform Act of 1986, is amended by inserting "or 4091" after "section 4081". (4) Subsection (a) of section 4221 is amended by striking out "(other than" and all that follows through "sale by the manu- facturer" and inserting in lieu thereof "(other than under section 4121, 4081, or 4091) on the sale by the manufacturer". (5) Section 6206 is amended by striking out "or 4041" and inserting in lieu thereof "or 4041 or 4091". (6) Paragraph (2) of section 6416(b) is amended— IK (A) by striking out "(other than coal teixable under section 4121)", and jfiilr (B) by adding at the end thereof the following new sentence: "This paragraph shall not apply in the case of any tax paid under section 4091 or 4121." (7) Subparagraph (A) of section 64160t)X3) is amended by 1 inserting "and other than any fuel taxable under section 4091" r after "section 4081". (8) Subparagraph (B) of section 64160t>X3) is amended by striking out ", such gasoline" and inserting in lieu thereof "or any fuel taxable under section 4091, such gasoline or fuel". J (9) Subparagraph (C) of section 6421(e)(2) is hereby repealed. (10) The subsection (j) of section 6421 relating to cross references is amended by striking out paragraph (1) and by rei designating paragraphs (2), (3), and (4), as paragraphs (1), (2), - and (3), respectively. ( (11) Section 6652 is amended by striking out the subsection (j) added by section 17020)) of the Tax Reform Act of 1986 and by redesignating subsections (1) and (m) as subsections (k) and (1),, respectively. (12) Subsection (b) of section 9502 is amended by striking out I "and" at the end of paragraph (2), by redesignating paragraph (3) as paragraph (4), and by inserting after paragraph (2) the following new paragraph: "(3) amounts determined by the Secretary to be equivalent to the taxes received in the Treasury before January 1, 1988, under section 4091 (to the extent attributable to the Airport and • Airway Trust Fund financing rate), and". (13) Paragraph (1) of section 9503(b) is amended by striking out subparagraph (F) and inserting in lieu thereof the following: "(F) section 4091 (relating to tax on diesel fuel), and". (14) Paragraph (4) of section 9503(b) is amended to read as follows: "(4) CERTAIN ADDITIONAL TAXES NOT TRANSFERRED TO HIGHWAY

TRUST FUND.—For purposes of paragraphs (1) and (2)—

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