Page:United States Statutes at Large Volume 104 Part 2.djvu/835

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PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-427 (3) Section 4221(a) (relating to certain tax-free sales). (4) Section 4483(g) (relating to termination of exemptions for highway use tax). (5) Section 6420(h) (relating to gasoline used on farms). (6) Section 6421(i) (relating to gasoline used for certain nonhighway purposes, etc.). (7) Section 6427(g)(5) (relating to advance repa5niient of increased diesel fuel tax). (8) Section 6427(o) (relating to fuels not used for taxable purposes). (e) EXTENSION OF REDUCED RATES OF TAX ON FUELS (DONTAINING ALCOHOL. — The following provisions are each amended by striking "1993" each place it appears and inserting "2000": (1) Section 4041(b)(2)(C) (relating to qualified methanol and ethanol fuel). (2) Section 4041(k)(3) (relating to fuels containing alcohol). (3) Section 4081(c)(5) (relating to gasoline mixed with alcohol), as redesignated by subsection (a). (4) Subsections (c)(3) and (d)(3) of section 4091 (relating to diesel fuel and aviation fuel mixed with alcohol and aviation fuel used to produce certain alcohol fuels). (f) OTHER PROVISIONS.— (1) FLOOR STOCKS REFUNDS.— Section 6412(a)(l) (relating to floor stocks refunds) is amended— (A) by striking "1993" each place it appears and inserting " 1995", and (B) by striking "1994" each place it appears and inserting " 1996". (2) INSTALLMENT PAYMENTS OF HIGHWAY USE TAX.— Section 6156(e)(2) (relating to installment payments of tax on use of highway motor vehicles) is amended by striking "1993" and inserting "1995". (g) EXTENSION OF DEPOSITS INTO TRUST FUND. — (1) IN GENERAL.—Subsection (b), and paragraphs (2), (3), and (4) of subsection (c), of section 9503 (relating to the Highway Trust Fund) are each amended— (A) by striking "1993" each place it appears and inserting " 1995", and (B) by striking "1994" each place it appears and inserting " 1996". (2) CONFORMING AMENDMENTS TO LAND AND WATER CONSERVA- TION FUND. —Section 201(b) of the Land and Water (Donservation Fund Act of 1965 (16 U.S.C. 4601-11) is amended— (A) by striking "1993" and inserting "1995", and (B) by striking "1994" each place it appears and inserting " 1996". (h) INCREASE IN TRANSFERS TO MASS TRANSIT ACCOUNT. — (1) IN GENERAL. —Paragraph (2) of section 9503(e) is amended by striking "1 cent" and inserting "1.5 cents". (2) EFFECTIVE DATE.—The amendment made by paragraph (1) 26 USC 9503 shall apply to amounts attributable to taxes imposed on or after "°**- December 1, 1990. (i) TRANSFERS OF SMALL-ENGINE FUEL TAXES INTO SPORT FISH RESTORATION ACCOUNT. — (1) IN GENERAL.— Section 9503(c) (relating to expenditures from highway trust fund) is amended by adding at the end thereof the following new paragraph: