PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-435 (ii) METHOD OF PAYMENT.—The tax imposed by this paragraph shall be paid in such manner as the Secretary shall prescribe. (iii) TIME FOR PAYMENT. — The tax imposed by this paragraph shall be paid on or before May 31, 1991. (D) DEFINITIONS. —For purposes of this paragraph— (i) HELD BY A PERSON.— Fuel shall be considered as "held by a person" if title thereto has passed to such person (whether or not delivery to the person has been made). (ii) AVIATION FUEL. —The term "aviation fuel" has the meaning given such term by section 4092(a) of such Code. (iii) SECRETARY. —The term "Secretary" means the Secretary of the Treasury or his delegate. (E) EXCEPTION FOR EXEMPT USES.— The tax imposed by this paragraph shall not apply to fuel held by any person exclusively for any use which is a nontaxable use (as defined in section 6427(1) of such Code). (F) OTHER LAWS APPLICABLE. —Al l provisions of law, including penalties, applicable with respect to the taxes imposed by section 4091 of such Code shall, insofar as applicable and not inconsistent with the provisions of this paragraph, apply with respect to the floor stock taxes imposed by this paragraph to the same extent as if such taxes were imposed by such section 4091. (c) SPECIAL RULES FOR DEPOSITS OF TAX REVENUES.— (1) Section 9502 is amended by adding at the end thereof the following new subsection: "(e) SPECIAL RULES FOR TRANSFERS INTO TRUST FUND.— "(1) INCREASES IN TAX REVENUES BEFORE 1993 TO REMAIN IN GENERAL FUND. —In the case of taxes imposed before January 1, 1993, the amounts which would (but for this paragraph) be required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be 3 cents per gallon less (3.5 cents per gallon less in the case of taxes imposed by section 4041(c)(l) and 4091) than the amounts which would (but for this sentence) be appropriated under such paragraphs. "(2) CERTAIN TAXES ON ALCOHOL MIXTURES TO REMAIN IN GEN- ERAL FUND.—For purposes of this section, the amounts which would (but for this paragraph) be required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be reduced by— "(A) 0.6 cent per gallon in the case of taxes imposed on any mixture at least 10 percent of which is alcohol (as defined in section 4081(c)(3)) if any portion of such alcohol is ethanol, and "(B) 0.67 cent per gallon in the case of fuel used in producing a mixture described in subparagraph (A)." (2) Paragraph (2) of section 9502(b) is amended by inserting "and the deficit reduction rate" after "financing rate. (d) EXTENSION OF TAXES AND TRUST FUND.— (1) TRANSPORTATION TAXES.—Sections 4261(g) and 4271(d) are each amended by striking "January 1, 1991" and inserting "January 1, 1996'\ (2) FUEL TAXES. —
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