Page:United States Statutes at Large Volume 96 Part 2.djvu/811

 PUBLIC LAW 97-424—JAN. 6, 1983

96 STAT. 2173

"(ii) the person described in subparagraph (A) waives (at such time and in such form and manner as the Secretary shall prescribe) his right to be treated as the user and ultimate purchaser of the gasoline, then subparagraph (A) of this paragraph shall not apply and the aerial or other applicator shall be treated as having used such gasoline on a farm for farming purposes." (g) TECHNICAL AND CONFORMING AMENDMENTS.— (1) GASOLINE USED IN NONCOMMERCIAL AVIATION.—Paragraph

(3) of section 4041(c) (relating to noncommercial aviation) is 26 USC 4041. amended to read as follows: "(3) RATE OF TAX.—The rate of tax imposed by paragraph (2) on any gasoline is the excess of 12 cents a gallon over the rate at which tax was imposed on such gasoline under section 4081." (2) COMPORMING AMENDMENTS.—

(A) Paragraph (2) of section 6416(b) is amended by strik- 26 USC 6416. ing out "section 4041(a)(1) or (b)(l)" and inserting in lieu thereof "paragraph (I)(A) or (2)(A) of section 4041(a)^'. (B) Subsection (a) of section 6427 is amended by striking 26 USC 6427. out "section 4041(a), (b), or (c)" and inserting in lieu thereof "section 4041(a) or (c)". (C) Paragraph (1) of section 6427(b) is amended by striking out "subsection (a) or (b) of section 4041" each place it appears and inserting in lieu thereof "subsection (a) of section 4041". (D) Subsection (c) of section 6427 is amended by striking out "section 4041(a), (b) or (c)" and inserting in lieu thereof "section 4041(a) or (c)". (h) EFFECTIVE DATE.— 26 USC 404i (1) IN GENERAL.—Except as otherwise provided in this subsec- ^°^tion, the amendments made by this section shall take effect on April 1, 1983. (2) TARIFF ON IMPORTED ALCOHOL.—The amendment made by subsection (d)(5) shall apply with respect to articles entered, or withdrawn from warehouse for consumption, after March 31, 1983. (3) FOR SUBSECTION (e)(2).—The amendment made by subsection (e)(2) shall take effect on January 1, 1983. (4) SHARED TRANSPORTATION REQUIREMENT.—The amendment

made by subsection (e)(3) shall apply with respect to fuel purchased after December 31, 1982, and before January 1, 1984. SEC. 512. EXCISE TAX ON HEAVY TRUCKS. (a) CHANGES IN EXISTING MANUFACTURERS EXCISE TAX.— (1) INCREASE IN THRESHOLD WEIGHTS.—Paragraph (2) of

section 4061(a) (relating to exclusion for light-duty trucks, etc.) is 26 USC 4061. amended to read as follows: "(2) EXCLUSION FOR TRUCKS WITH GROSS VEHICLE WEIGHT OF 33,000 P O U N D S OR LESS, AND CERTAIN TRAILERS.—

"(A) The tax imposed by paragraph (1) shall not apply to automobile truck chassis and automobile truck bodies, suitable for use with a vehicle which has a gross vehicle weight of 33,000 pounds or less (as determined under regulations prescribed by the Secretary). "(B) The tax imposed by paragraph (1) shall not apply to truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer which has a gross vehicle

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