Page:United States Statutes at Large Volume 98 Part 1.djvu/1052

 98 STAT. 1004

PUBLIC LAW 98-369—JULY 18, 1984 (3) SMALL OWNER-OPERATOR DEFINED.—For purposes of this subsection, the term "small owner-operator" has the meaning given such term by section 513(f)(2) of the Highway Revenue Act

26 USC 4481

note. 26 USC 4481 iiote. 26 USC 4483.

of 1982. (4) TAXABLE GROSS WEIGHT.—For purposes of this subsection,

the term 'taxable gross weight' has the same meaning as when used in section 4481 of the Internal Revenue Code of 1954. (c) EFFECTIVE DATE.—The amendment made by subsection (a) (and the provisions of subsection (b)) shall take effect on July 1, 1984. SEC. 902. SPECIAL RULE FOR TRUCKS USED IN LOGGING. (a) IN GENERAL.—Section 4483 (relating to exemptions from highway use tax) is amended by redesignating subsection (e) as subsection (f) and inserting after subsection (d) the following new subsection: "(e) REDUCTION IN TAX FOR TRUCKS USED IN LOGGING.—The tax

26 USC 4483 note.

imposed by section 4481 shall be reduced by 25 percent with respect to any highway motor vehicle if— "(1) the exclusive use of such vehicle during any taxable period is the transportation, to and from a point located on a forested site, of products harvested from such forested site, and "(2) such vehicle is registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used in the transportation of harvested forest products.". (b) EFFECTIVE DATE.—The amendment made by this section shall take effect on July 1, 1984. SEC. 903. SPECIAL RULE FOR CERTAIN AGRICULTURAL VEHICLES. (a) IN GENERAL.—Subsection (d) of section 4483 (relating to exemptions from highway use tax) is gmiended by redesignating paragraph (5) as paragraph (6) and by inserting sifter paragraph (4) the following new paragraph: "(5)

26 USC 4483 note. 96 Stat. 2177.

7,500-MILES EXEMPTION FOR AGRICULTURAL VEHICLES.—

"(A) IN GENERAL.—In the Case of an agricultural vehicle, paragraphs (1) and (2) shall be applied by substituting 7,500' for '5,000' each place it appears. "(B) DEFINITIONS.—For purposes of this paragraph— "(i) AGRICULTURAL VEHICLE.—The term 'agricultural vehicle' means any highway motor vehicle— "(I) used primarily for farming purposes, and "(II) registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used for farn^ing purposes. "(ii) FARMING PURPOSES.—The term 'farming purposes' means the transporting of any farm commodity to or from a farm or the use directly in agricultural production. "(iii) FARM COMMODITY.—The term 'farm commodity' means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife.". Qj) EFFECTIVE DATE.—The amendments made by subsection (a) shall take effect as if included in the amendments made by section 513 of the Highway Revenue Act of 1982.

�