Page:United States Statutes at Large Volume 102 Part 4.djvu/627

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3597

(E) The amendments made by this paragraph shall take effect as if included in the amendments made by section 10502 of the Revenue Act of 1987. (e) EFFECTIVE DATE.—Except as otherwise provided in this section, the amendments made by this section shall take effect as if included in the provision of the Superfund Revenue Act of 1986 to which it relates.

Effective date. 26 USC 6427 "°*^ 26 USC 56 note.

SEC. 2002. AMENDMENTS RELATED TO HARBOR MAINTENANCE REVENUE ACT OF 1986. (a) ORDER OF ENACTMENTS.—

(1) For purposes of section 4042 of the 1986 Code, the 26 USC 4042 amendment made by section 521(a)(3) of the Superfund Revenue ^°Act of 1986 shall be treated as enacted after the amendment made by section 1404(a) of the Harbor Maintenance Revenue Act of 1986. (2) Paragraph (2) of section 4042(b) of the 1986 Code is amended to read as follows: "(2) RATES.—For purposes of paragraph (1)— "(A) The Inland Waterways Trust Fund financing rate is the rate determined in accordance with the following table: If the use occurs: Before 1990 During 1990 During 1991 During 1992 During 1993 During 1994 After 1994

The tax per gallon is: 10 cents 11 cents 13 cents 15 cents 17 cents 19 cents 20 cents.

"(B) The Leaking Underground Storage Tank Trust Fund financing rate is 0.1 cent per gallon." (b) CARGO TRANSPORTED BETWEEN POSSESSIONS, ETC.—Subpara-

graph (B) of section 44620t)Xl) of the 1986 Code is amended to read as follows: "(B) cargo loaded on a vessel in Alaska, Hawaii, or any possession of the United States for transportation to the United States mainland, Alaska, Hawaii, or such a possession for ultimate use or consumption in the United States mainland, Alaska, Hawaii, or such a possession,". (c) DELAY IN DUE DATE FOR STUDY OF CARGO DIVERSION.—Section

1407 of the Harbor Maintenance Revenue Act of 1986 is amended by 26 USC 4461 striking out "1 year from the date of the enactment of this Act" and "ote. inserting in lieu thereof "December 1, 1988". (d) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 4042 take effect as if included in the provision of the Harbor Mamendments. Revenue Act of 1986 to which it relates. SEC. 2003. AMENDMENTS RELATED TO OMNIBUS BUDGET RECONCILIATION ACT OF 1986. (a) AMENDMENT RELATED TO SECTION 1011 OF THE ACT.—

(1) Subparagraph (B) of section 501(c)(12) of the 1986 Code is amended by striking out "or" at the end of clause (ii), by striking out the period at the end of clause (iii), and inserting in lieu thereof ", or", and by adding at the end thereof the following new clause:

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