Page:United States Statutes at Large Volume 107 Part 1.djvu/550

 107 STAT. 524 PUBLIC LAW 103-66 —AUG. 10, 1993 26 USC 4041. (12) Subparagraph (B) of section 4041(k)(l) is amended by striking *'4091(dr and inserting "4091(0)". (13) Subparagraphs (A) and (B) of section 4041(m)(l) are amended to read as follows: "(A) the rate of the tax imposed by subsection (a)(2) shall be— "(i) 11.3 cents per gallon after September 30, 1993, and before October 1, 1999, and "(ii) 4.3 cents per gallon after September 30, 1999, and "(B) the rate of the tax imposed by subsection (c)(D shall be the comparable rate under section 4091(0)(1)." (14) Section 6206 is amended by striking "4041 or 4091" and inserting "4041, 4081, or 4091". (15) The heading for subsection (f) of section 6302 is amended by inserting "AND DIESEL FUEL" after "GASOLINE". (16) Paragraph (1) of section 6412(a) is amended by striking "gasoline" each place it appears (including the heading) and inserting "taxable fuel". (17XA) Subparagraph (A) of section 6416(a)(4) is amended by striking "product" each place it appears and inserting "gasoline". (B) Subparagraph (B) of section 6416(a)(4) is amended— (i) by striking "section 4092(b)(2)" and inserting "section 4093(b)(2)", and (ii) by striking all that follows "substituting" and inserting "'any gasoline taxable under section 4081' for 'aviation fuel' therein)." (18) The material following the first sentence of section 6416(b)(2) is amended by inserting "any tax imposed under section 4041(a)(l) or 4081 on diesel fuel and" after "This paragraph shall not apply in the case or. (19XA) Subparagraph (A) of section 6416(b)(3) is amended by striking "gasoline taxable under section 4081 and other than any ftiel tcucable under section 4091" and inserting "any fuel taxable under section 4081 or 4091". (B) Subparagraph (B) of section 6416(b)(3) is amended by striking "gasoline taxable under section 4081 or any fuel taxable under section 4091, such gasoline or fuel" and inserting "any fuel taxable under section 4081 or 4091, such fuel". (20) Sections 6420(c)(5) and 6421(e)(l) are each amended by striking "section 4082(b)" and inserting "section 4083(a)". (21) Subsections (a) and (c) of section 6427 are each amended by striking "section 4041(a) or (c)" and inserting "paragraph (2) or (3) of section 4041(a) or section 4041(c)". (i22) Subsection (c) of section 6421 is amended by adding at the end thereof the following: "The preceding sentence shall apply notwithstanding paragraphs (2)(A) and (3) of subsection if). " (23) Subparagraph (B) of section 6421(fK2) is amended by inserting before the period "and, in the case offtielpvirchased after September 30, 1995, at so much of the rate specified in section 4081(a)(2)(A) as does not exceed 4.3 cents per gallon". (24) Paragraph (3) of section 6421(f), as amended by subpart A, is amended to read as follows:

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