PUBLIC LAW 102-240—DEC. 18, 1991 105 STAT. 2203 Authority establishes a new Board of Review in accordance with such Act and appoints the 9 members of the Board of Review. TITLE VIII—EXTENSION OF HIGHWAY- S'^rtation RELATED TAXES AND TRUST FUND ^nueAct of SEC. 8001. SHORT TITLE; AMENDMENT OF 1986 CODE. (a) SHORT TITLE. —T h is title may be cited as the "Surface 26 USC lnote. Transportation Revenue Act of 1991". (b) AMENDMENT OF 1986 CODE,—Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986, SEC, 8002. EXTENSION OF HIGHWAY-RELATED TAXES AND TRUST FUND. (a) EXTENSION OF TAXES.— The following provisions are each amended by striking "1995" each place it appears and inserting " 1999": (1) Section 4051(c) (relating to tax on heavy trucks and trailers 26 USC 4051. sold at retail). (2) Section 4071(d) (relating to tax on tires and tread rubber). 26 USC 4071. (3) Section 4081(d)(1) (relating to Highway Trust Fund financing rate on gasoline). (4) Section 4091(b)(6)(A) (relating to Highway Trust Fund 26 USC 4091. financing rate on diesel fuel). (5) Sections 4481(c), 4482(c)(4), and 4482(d) (relating to highway 26 USC 4481, use tax), 4482. (b) EXTENSION OF EXEMPTIONS.—The following provisions are each amended by striking "1995" each place it appears and inserting " 1999": (1) Section 4041(f)(3) (relating to exemptions for farm use). 26 USC 4041. (2) Section 4041(g) (relating to other exemptions). (3) Section 4221(a) (relating to certain tax-free sales). 26 USC 4221. (4) Section 4483(g) (relating to termination of exemptions for 26 USC 4483. highway use tax). (5) Section 6420(h) (relating to gasoline used on farms). 26 USC 6420. (6) Section 6421(i) (relating to gasoline used for certain non- 26 USC 6421. highway purposes, etc.), (7) Section 6427(g)(5) (relating to advance repayment of in- 26 USC 6427. creased diesel fuel tax), (8) Section 6427(o) (relating to fuels not used for taxable purposes). (c) OTHER PROVISIONS.— (1) FLOOR STOCKS REFUNDS,— Section 6412(a)(1) (relating to 26 USC 6412. floor stocks refunds) is amended— (A) by striking "1995" each place it appears and inserting " 1999", and (B) by striking "1996" each place it appears and inserting "2000", (2) INSTALLMENT PAYMENTS OF HIGHWAY USE TAX.—Section 6156(e)(2) (relating to installment payments of highway use tax on use of highway motor vehicles) is amended by striking 26 USC 6156. " 1995" and inserting "1999",
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