104 STAT. 1388-444 PUBLIC LAW 101-508 —NOV. 5, 1990 rules similar to the rules of section 4217(e)(2) shall apply for purposes of this subchapter. "SEC. 4012. TERMINATION. "The taxes imposed by this subchapter shall not apply to any sale or use after December 31, 1999." (b) EXEMPTION FOR EXPORTS.— (1) The material preceding paragraph (1) of section 4221(a) is amended by striking "section 4051" and inserting "subchapter A or C of chapter 31". (2) Subsection (a) of section 4221 is amended by adding at the end thereof the following new sentence: "In the case of taxes imposed by subchapter A of chapter 31, paragraphs (1), (3), (4), and (5) shall not apply." (c) EXEMPTION FOR SALES TO THE UNITED STATES.—Section 4293 is amended by inserting "subchapter A of chapter 31," before "section 4041". (d) TECHNICAL AMENDMENTS. — (1) Subsection (c) of section 4221 is amended by striking "se ction 4053(a)(6)" and inserting "section 4001(c), 4002(b), 4003(c), 4004(a), or 4053(a)(8)". (2) Paragraph (1) of section 4221(d) is amended by striking "the tax imposed by section 4051" and inserting "taxes imposed by subchapter A or C of chapter 31". (3) Subsection (d) of section 4222 is amended by striking "sections 4053(a)(6)" and inserting "sections 4001(c), 4002(b), 4003(c), 4004(a), 4053(a)(6)". (e) CLERICAL AMENDMENT.— The table of subchapters for chapter 31 is amended to read as follows: "Subchapter A. Certain luxury items. "Subchapter B. Special fuels. "Subchapter C. Heavy trucks and trailers." 26 USC 4001 (f) EFFECTIVE DATE. — note. (1) IN GENERAL.— The amendments made by this section shall take effect on January 1, 1991. (2) EXCEPTION FOR BINDING CONTRACTS.— In determining whether any tax imposed by subchapter A of chapter 31 of the Internal Revenue Code of 1986, as added by this section, applies to any sale after December 31, 1990, there shall not be taken into account the amount paid for any article (or any part or accessory therefor) if the purchaser held on September 30, 1990, a contract (which was binding on such date and at all times thereafter before the purchase) for the purchase of such article (or such part or accessory). PART IV—4 -YEAR EXTENSION OF HAZARDOUS SUBSTANCE SUPERFUND SEC. 11231. 4 -YEAR EXTENSION OF HAZARDOUS SUBSTANCE SUPERFUND. (a) EXTENSION OF TAXES. — (1) The following provisions of the Internal Revenue Code of 1986 are each amended by striking "January 1, 1992" and inserting "January 1, 1996": (A) Section 59A(e)(l) (relating to application of environmental tax).
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