102 STAT. 3576
26 USC 4221 note.
PUBLIC LAW 100-647—NOV. 10, 1988 "(A) IN GENERAL.—The rate of the tax imposed by this section is the sum of— "(i) the Highway Trust Fund financing rate, and "(ii) the Leaking Underground Storage Tank Trust Fund financing rate. "(B) RATES.—For purposes of subparagraph (A)— "(i) the Highway Trust Fund financing rate is 9 cents a gallon, and "(ii) the Leaking Underground Storage Tank Trust Fund financing rate is 0.1 cent a gallon." (B) Subsections (b) and (c) of section 4081 of the 1986 Code, as amended by section 1703 of the Reform Act, are each amended by striking out "subsection (d)" and inserting in lieu thereof "subsection (a)". (C) Subsection (e) of section 4081 of the 1986 C!ode, as amended by section 1703 of the Reform Act, is amended— (i) by striking out "subsection (d)(2)(A)" in paragraph (1) and inserting in lieu thereof "subsection (a)(2)", and (ii) by striking out "subsection (d)(2)(B)" each place it appears in paragraph (2) and inserting in lieu thereof "subsection (a)(2)". (D) Section 4081 of the 1986 Code, as amended by section 1703 of the Reform Act, is amended by striking out subsection (d) and by redesignating subsection (e) as subsection (d). (2) Subsection (b) of section 34 of the 1986 Code is amended by striking out "section 6421(i) or 6427(j)" and inserting in lieu thereof "section 6421(j) or 6427(k)". (3) Sections 4041(b)(l)(C) and 6427(m)(3) of the 1986 Code are each amended by striking out "section 6421(d)(2)" and inserting in lieu thereof "section 6421(e)(2)". (4) Paragraph (3) of section 4041(0 of the 1986 Code is amended to read as follows: "(3) TERMINATION.—Except with respect to the taxes imposed by subsection (d), paragraph (1) shall not apply on and after October 1, 1993." (5) The amendment made by section 10502(d)(4) of the Revenue Act of 1987 shall be treated as if included in the amendments made by section 1703 of the Reform Act except that the reference to section 4091 of the Internal Revenue Code of 1986 shall not apply to sales before April 1, 1988. (6) Section 6421 of the 1986 C!ode is amended by redesignating subsection (i) (relating to income tax credit in lieu of payment) and subsection (j) (relating to cross references) as subsections 0') and (k), respectively. (7) Subsections (a) and (h)(1) of section 6421 of the 1986 Code are each amended by striking out "subsection (i)" and inserting in lieu thereof "subsection (j)". (8) Paragraph (2) of section 6421(j) of the 1986 Code (as redesignated by paragraph (6)) is amended by striking out "subsection 'cX2)" and inserting in lieu thereof "subsection (d)(2)". (9) Sections 7210, 7603, 7604(b), 7604(c)(2), 7605(a), 7609(c)(l), and 7610(c) of the 1986 Code are each amended by striking out "6421(f)(2)" and inserting in lieu thereof "6421(g)(2)". (10) Paragraph (2) of section 6427(k) of the 1986 Code is amended by striking out "subsection" and all that follows and inserting in lieu thereof "paragraph (2) or (3) of subsection (i)."
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