Page:United States Statutes at Large Volume 96 Part 2.djvu/826

 96 STAT. 2188

PUBLIC LAW 97-424—JAN. 6, 1983 "(D) section 4071 (relating to tax on tires and tread rubber), "(E) section 4081 (relating to tax on gasoline), "(F) section 4091 (relating to tax on lubricating oil), and "(G) section 4481 (relating to tax on use of certain vehicles). "(2) LIABILITIES INCURRED BEFORE OCTOBER i, 1988.—There are hereby appropriated to the Highway Trust Fund amounts equivalent to the taxes which are received in the Treasury after September 30, 1988, and before July 1, 1989, and which are attributable to liability for tax incurred before October 1, 1988, under the provisions described in paragraph (1). "(3) ADJUSTMENTS FOR AVIATION USES.—The amounts described in paragraphs (1) and (2) with respect to any period shall (before the application of this subsection) be reduced by appropriate amounts to reflect any amounts transferred to the Airport and Airway Trust Fund under section 9502(b) with respect to such period. "(c) EXPENDITURES FROM HIGHWAY TRUST FUND.— "(1) FEDERAL-AID HIGHWAY PROGRAM.—Except as provided in

23 USC 120 note. Ante, pp. 2097, ^^^^-

subsection (e), amounts in the Highway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before October 1, 1988, to meet those obligations of the United States heretofore or hereafter incurred which are— "(A) authorized by law to be paid out of the Highway Trust Fund established by section 209 of the Highway Revenue Act of 1956, "(B) authorized to be paid out of the Highway Trust Fund under title I or II of the Surface Transportation Assistance Act of 1982, or "(C) hereafter authorized by a law which does not authorize the expenditure out of the Highway Trust Fund of any amount for a general purpose not covered by subparagraph (A) or (B) as in effect on December 31, 1982. "(2) TRANSFERS FROM HIGHWAY TRUST FUND FOR CERTAIN REPAYMENTS AND CREDITS.—

"(A) IN GENERAL.—The Secretary shall pay from time to time from the Highway Trust Fund into the general fund of the Treasury amounts equivalent to— "(i) the amounts paid before July 1, 1989, under— "(I) section 6420 (relating to amounts paid in respect of gasoline used on farms), (II) section 6421 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes or by local transit systems), "(III) section 6424 (relating to amounts paid in respect of lubricating oil used for certain nontaxable purposes), and "(IV) section 6427 (relating to fuels not used for taxable purposes), on the basis of claims flled for periods ending before October 1, 1988, and "(ii) the credits allowed under section 39 (relating to credit for certain uses of gasoline, special fuels, and lubricating oil) with respect to gasoline, special fuels, and lubricating oil used before October 1, 1988.

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