Page:United States Statutes at Large Volume 96 Part 2.djvu/807

 PUBLIC LAW 97-424—JAN. 6, 1983

96 STAT. 2169

Sec. 502. Amendment of 1954 Code. Subtitle B—Tax Changes Sec. 511. Motor fuel taxes. Sec. 512. Excise tax on heavy trucks. Sec. 513. Heavy truck use tax. Sec. 514. Taxes on heavy truck tires. Sec. 515. Repeal of tax on lubricating oil. Sec. 516. Period taxes and exemptions in effect. Sec. 517. Treatment of certain motor carrier operating authorities acquired by taxpayers other than corporations. Sec. 518. Extension of payment due date for certain fuel taxes. Subtitle C—Floor Stocks Provisions Sec. 521. Floor stocks taxes. Sec. 522. Floor stocks refunds. Sec. 523. Definitions and specied rules. Subtitle D—Highway Trust Fund; Mass Transit Account Sec. 531. 4-year extension of Highway Trust Fund; codification of Trust Fund in Internal Revenue Code of 1954; establishment of Mass Transit Account. Subtitle E—Miscellaneous Provisions Sec. 541. Tax treatment of public utility property. Sec. 542. No return required of individual whose only gross income is grant of $1,000 from State. Sec. 543. Deduction for conventions on cruise ships. Sec. 544. Additional weeks of Federal supplemental compensation. Sec. 545. Exclusion of certain home energy assistance from income under SSI and AFDC. Sec. 546. Modifications to chlor-alkali electrolsrtic cells. Sec. 547. Interest exempt other than under the Internal Revenue Code of 1954. SEC. 502. AMENDMENT OF 1954 CODE.

Except as otherwise expressly provided therein, whenever in subtitle B an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Ckxie of 1954.

26 USC i et seq.

Subtitle B—Tax Changes SEC. 511. MOTOR FUEL TAXES. (a) TAXES ON GASOLINE, DIESEL FUEL, AND SPECIAL MOTOR FUEI^S INCREASED FROM 4 CENTS A GALLON TO 9 CENTS A GALLON.— (1) GASOLINE TAX.—Subsection (a) of section 4081 (relating to

26 USC 4081.

tax on gasoline) is amended by striking out "4 cents a gallon" and inserting in lieu thereof "9 cents a gallon". (2) DIESEL FUEL AND SPECIAL MOTOR FUELS.—Section 4041 26use404i. (relating to tax on diesel fuel and special motor fuels) is amended by striking out subsections (a) and (b) and inserting in lieu thereof the following:

"(a) DIESEL FUEL AND SPECIAL MOTOR FUELS.— "(1) DIESEL FUEL.—There is hereby imposed

a tax of 9 cents a gallon on any liquid (other than any product taxable under section 4081)— "(A) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle for use as a fuel in such vehicle, or

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