96 STAT. 2182
.
PUBLIC LAW 97-424—JAN. 6, 1983
26 USC 874, ^201-
(E) Sections 874(a) and 6201(a)(4) a r e each amended by striking o u t ", special fuels, and lubricating oil" and inserting in lieu
26 USC 882.
(F) Paragraph (2) of section 882(c) is amended by striking o u t "and lubricating oil". (7) Subparagraph (C) of section 6421(d)(2) is amended by striking o u t ", special motor fuels, and lubricating oil" and inserting in lieu thereof " and special motor fuels". (8) Section 4101 is amended by striking o u t " o r section 4091". (9) Section 4102 is amended by striking o u t " o r lubricating oils". (10) Paragraph (9) of section 6504 is amended by striking o u t "6424 (relating to lubricating oil used for certain nontaxable purposes)," and by striking o u t "6424,". (11)(A) Subsection (a) of section 6675 is amended by striking out "6424 (relating to lubricating oil used for certain n o n tax a b l e purposes),".
26 USC 6421. 26 USC 4101. 26 USC 4102. 26 USC 6504. 26 USC 6675.
(B) Paragraph (1) of section 6675(b) is amended by striking out "6424,". (C) The heading for section 6675 is amended by striking out "OR LUBRICATING OIL.".
26 USC 7210, 7603-7605, 7609,7610.
26 USC 39 ^°^-
(D) The table of sections for subchapter B of chapter 68 is amended by striking out "or lubricating oil" in the item relating to section 6675. (12) Sections 7210, 7603, 7604, 7605, 7609(c)(1), and 7610(c) are each amended by striking out "6424(d)(2)," each place it appears. (13) The table of subparts for part III of subchapter A of chapter 32 is amended by striking out the item relating to subpart B. (14) The table of sections for subchapter B of chapter 65 is amended by striking out the item relating to section 6424. (c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to articles sold after the date of the enactment of this Act. SEC. 516. PERIOD TAXES AND EXEMPTIONS IN EFFECT. (a) PERIOD TAXES IN EFFECT.— (1) SPECIAL FUELS TAX.—
Ante, p. 2169.
(A) Subsection (a) of section 4041 (as amended by this Act) is amended by adding at the end thereof the following new paragraph: "(3) TERMINATION.—On and after October 1, 1988, the taxes imposed by this subsection shall not apply." (B) Subsection (e) of section 4041 is hereby repealed.
26 USC 4071.
(2) TIRES AND TREAD RUBBER.—Subsection (d) of section 4071 is
26 USC 4081.
amended to read as follows: "(d) TERMINATION.—On and after October 1, 1988, the taxes imposed by subsection (a) shall not apply." (3) GASOLINE.—Subsection (b) of section 4081 is amended to read as follows: "(b) TERMINATION.—On and after October 1, 1988, the taxes imposed by this section shall not apply."
26 USC 4481,
(4) HIGHWAY USE TAX.—Sections 4481(e) and 4482(c)(4) are
4482.
each amended by striking out "1984" each place it appears and inserting in lieu thereof "1988".
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