Notes on 26 U.S.C. § 9503 : US Code - Notes

Search Notes on 26 U.S.C. § 9503 : US Code - Notes

(Added Pub. L. 97-424, title V, Sec. 531(a), Jan. 6, 1983, 96 Stat.
2187; amended Pub. L. 98-369, div. A, title IV, Sec. 474(r)(43),
title IX, Sec. 911(d)(1), title X, Sec. 1016(b), July 18, 1984, 98
Stat. 847, 1006, 1020; Pub. L. 99-499, title V, Sec. 521(b)(1),
Oct. 17, 1986, 100 Stat. 1777; Pub. L. 99-640, Sec. 7(a), Nov. 10,
1986, 100 Stat. 3547; Pub. L. 100-17, title V, Secs. 503(a), (b),
504, Apr. 2, 1987, 101 Stat. 257, 258; Pub. L. 100-203, title X,
Sec. 10502(d)(13)-(15), Dec. 22, 1987, 101 Stat. 1330-444, 1330-
445; Pub. L. 100-448, Sec. 6(a)(1), (3), Sept. 28, 1988, 102 Stat.
1839; Pub. L. 101-239, title VII, Sec. 7822(b)(6), Dec. 19, 1989,
103 Stat. 2425; Pub. L. 101-508, title XI, Sec. 11211(a)(5)(D)-(F),
(b)(6)(H), (g)(1), (h)(1), (i)(1), Nov. 5, 1990, 104 Stat. 1388-
424, 1388-426, 1388-427; Pub. L. 102-240, title VIII, Secs.
8002(d)(1), (2)(A), (e), (f), 8003(b), Dec. 18, 1991, 105 Stat.
2204, 2205; Pub. L. 103-66, title XIII, Secs. 13242(d)(34)-(41),
13244(a), Aug. 10, 1993, 107 Stat. 527, 529; Pub. L. 103-429, Sec.
4, Oct. 31, 1994, 108 Stat. 4378; Pub. L. 105-34, title IX, Sec.
901(a)-(d), title X, Sec. 1032(e)(13), (14), title XVI, Sec.
1601(f)(2), Aug. 5, 1997, 111 Stat. 871, 872, 935, 1090; Pub. L.
105-102, Sec. 1, Nov. 20, 1997, 111 Stat. 2204; Pub. L. 105-130,
Sec. 9(a), Dec. 1, 1997, 111 Stat. 2560; Pub. L. 105-178, title IX,
Secs. 9002(c)(1), (2)(A), (3)-(e)(1), (f), 9004(a)(1), (b)(1), (c),
(d), 9005(a), 9011(b)(1), (2), June 9, 1998, 112 Stat. 500, 501,
503, 504, 508; Pub. L. 105-206, title IX, Sec. 9015(a), July 22,
1998, 112 Stat. 867; Pub. L. 105-225, Sec. 7(a), Aug. 12, 1998, 112
Stat. 1511; Pub. L. 105-277, div. A, title IV, Sec. 4006(b)(1),
Oct. 21, 1998, 112 Stat. 2681-912; Pub. L. 105-354, Sec. 2(c)(2),
Nov. 3, 1998, 112 Stat. 3244; Pub. L. 106-554, Sec. 1(a)(7) [title
III, Sec. 318(e)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A-645;
Pub. L. 108-88, Sec. 12(a), Sept. 30, 2003, 117 Stat. 1128; Pub. L.
108-202, Sec. 12(a), Feb. 29, 2004, 118 Stat. 491; Pub. L. 108-224,
Sec. 10(a), Apr. 30, 2004, 118 Stat. 638; Pub. L. 108-263, Sec.
10(a), June 30, 2004, 118 Stat. 710; Pub. L. 108-280, Sec. 10(a)(1)-
(3), July 30, 2004, 118 Stat. 887; Pub. L. 108-310, Sec. 13(a)(1)-
(3), (c), Sept. 30, 2004, 118 Stat. 1163, 1164; Pub. L. 108-357,
title III, Sec. 301(c)(11)-(13), title VIII, Sec. 868(a), (b), Oct.
22, 2004, 118 Stat. 1462, 1463, 1622; Pub. L. 109-14, Sec. 9(a),
May 31, 2005, 119 Stat. 335; Pub. L. 109-20, Sec. 9(a), July 1,
2005, 119 Stat. 357; Pub. L. 109-35, Sec. 9(a), July 20, 2005, 119
Stat. 390; Pub. L. 109-37, Sec. 9(a), July 22, 2005, 119 Stat. 405;
Pub. L. 109-40, Sec. 9(a), July 28, 2005, 119 Stat. 421; Pub. L.
109-42, Sec. 7(a), (d)(1), July 30, 2005, 119 Stat. 436, 438; Pub.
L. 109-59, title XI, Secs. 11101(c)(1), (2)(A), (d)(1), 11102(a),
(b), 11115(a), 11161(c)(1), (2)(C), 11167(b), Aug. 10, 2005, 119
Stat. 1944, 1945, 1949, 1972, 1977.)
REFERENCES IN TEXT
The Safe, Accountable, Flexible, Efficient Transportation Equity
Act: A Legacy for Users, referred to in subsecs. (c)(1) and (e)(3),
is Pub. L. 109-59, Aug. 10, 2005, 119 Stat. 1144, also known as the
SAFETEA-LU. For complete classification of this Act to the Code,
see Short Title of 2005 Amendments note set out under section 101
of Title 23, Highways, and Tables.
The provisions of law referred to in this paragraph before the
date of the enactment of such Act, referred to in subsec. (c)(1),
means the provisions of law referred to in subsec. (c)(1) before
the date of enactment of Pub. L. 109-59, which was approved Aug.
10, 2005. Those provisions are section 209 of the Highway Revenue
Act of 1956, titles I and II of the Surface Transportation
Assistance Act of 1982, the Surface Transportation and Uniform
Relocation Assistance Act of 1987, the Intermodal Surface
Transportation Efficiency Act of 1991, the Transportation Equity
Act for the 21st Century, the Surface Transportation Extension Act
of 2003, the Surface Transportation Extension Act of 2004, the
Surface Transportation Extension Act of 2004, Part II, the Surface
Transportation Extension Act of 2004, Part III, the Surface
Transportation Extension Act of 2004, Part IV, the Surface
Transportation Extension Act of 2004, Part V, the Surface
Transportation Extension Act of 2005, the Surface Transportation
Extension Act of 2005, Part II, the Surface Transportation
Extension Act of 2005, Part III, the Surface Transportation
Extension Act of 2005, Part IV, the Surface Transportation
Extension Act of 2005, Part V, and the Surface Transportation
Extension Act of 2005, Part VI. See notes below.
The provisions of law referred to in this paragraph before the
date of the enactment of such Act, referred to in subsec. (e)(3),
means the provisions of law referred to in subsec. (e)(3) before
the date of enactment of Pub. L. 109-59, which was approved Aug.
10, 2005. Those provisions are section 5338(a)(1) and (b)(1) of
title 49, the Intermodal Surface Transportation Efficiency Act of
1991, the Transportation Equity Act for the 21st Century, the
Surface Transportation Extension Act of 2003, the Surface
Transportation Extension Act of 2004, the Surface Transportation
Extension Act of 2004, Part II, the Surface Transportation
Extension Act of 2004, Part III, the Surface Transportation
Extension Act of 2004, Part IV, the Surface Transportation
Extension Act of 2004, Part V, the Surface Transportation Extension
Act of 2005, the Surface Transportation Extension Act of 2005, Part
II, the Surface Transportation Extension Act of 2005, Part III, the
Surface Transportation Extension Act of 2005, Part IV, the Surface
Transportation Extension Act of 2005, Part V, and the Surface
Transportation Extension Act of 2005, Part VI. See notes above.
Section 209 of the Highway Revenue Act of 1956, referred to in
former subsec. (c)(1), is section 209 of act June 29, 1956, ch.
462, title II, 70 Stat. 397, which was set out as a note under
section 120 of Title 23, Highways. Section 209 was repealed, except
for subsection (b) thereof, by Pub. L. 97-424, title V, Sec.
531(b), Jan. 6, 1983, 96 Stat. 2191.
The Surface Transportation Assistance Act of 1982, referred to in
former subsec. (c)(1), is Pub. L. 97-424, Jan. 6, 1983, 96 Stat.
2097. Titles I and II of that Act are known as the Highway
Improvement Act of 1982 and the Highway Safety Act of 1982,
respectively. For complete classification of these Acts to the
Code, see Short Title of 1983 Amendment notes set out under
sections 101 and 401, respectively, of Title 23, Highways, and
Tables.
The Surface Transportation and Uniform Relocation Assistance Act
of 1987, referred to in former subsec. (c)(1), is Pub. L. 100-17,
Apr. 2, 1987, 101 Stat. 132. For complete classification of this
Act to the Code, see Short Title of 1987 Amendment note set out
under section 101 of Title 23 and Tables.
The Intermodal Surface Transportation Efficiency Act of 1991,
referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 102-
240, Dec. 18, 1991, 105 Stat. 1914, as amended. For complete
classification of this Act to the Code, see Short Title of 1991
Amendment note set out under section 101 of Title 49,
Transportation, and Tables.
The Transportation Equity Act for the 21st Century, referred to
in former subsecs. (c)(1) and (e)(3), is Pub. L. 105-178, June 9,
1998, 112 Stat. 107, as amended. For complete classification of
this Act to the Code, see section 1(a) of Pub. L. 105-178, set out
as a Short Title of 1998 Amendment note under section 101 of Title
23, Highways, and Tables.
The Surface Transportation Extension Act of 2003, referred to in
former subsecs. (c)(1) and (e)(3), is Pub. L. 108-88, Sept. 30,
2003, 117 Stat. 1110. For complete classification of this Act to
the Code, see Short Title of 2003 Amendment note set out under
section 101 of Title 23, Highways, and Tables.
The Surface Transportation Extension Act of 2004, referred to in
former subsecs. (c)(1) and (e)(3), is Pub. L. 108-202, Feb. 29,
2004, 118 Stat. 478. For complete classification of this Act to the
Code, see Short Title of 2004 Amendments note set out under section
101 of Title 23, Highways, and Tables.
The Surface Transportation Extension Act of 2004, Part II,
referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 108-
224, Apr. 30, 2004, 118 Stat. 627. For complete classification of
this Act to the Code, see Short Title of 2004 Amendments note set
out under section 101 of Title 23, Highways, and Tables.
The Surface Transportation Extension Act of 2004, Part III,
referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 108-
263, June 30, 2004, 118 Stat. 698. For complete classification of
this Act to the Code, see Short Title of 2004 Amendments note set
out under section 101 of Title 23, Highways, and Tables.
The Surface Transportation Extension Act of 2004, Part IV,
referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 108-
280, July 30, 2004, 118 Stat. 876. For complete classification of
this Act to the Code, see Short Title of 2004 Amendments note set
out under section 101 of Title 23, Highways, and Tables.
The Surface Transportation Extension Act of 2004, Part V,
referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 108-
310, Sept. 30, 2004, 118 Stat. 1144. For complete classification
of this Act to the Code, see Short Title of 2004 Amendments note
set out under section 101 of Title 23, Highways, and Tables.
The Surface Transportation Extension Act of 2005, referred to in
former subsecs. (c)(1) and (e)(3), is Pub. L. 109-14, May 31, 2005,
119 Stat. 324. For complete classification of this Act to the Code,
see Short Title of 2005 Amendment note set out under section 101 of
Title 23, Highways, and tables.
The Surface Transportation Extension Act of 2005, Part II,
referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109-
20, July 1, 2005, 119 Stat. 346. For complete classification of
this Act to the Code, see Short Title of 2005 Amendment note set
out under section 101 of Title 23, Highways, and tables.
The Surface Transportation Extension Act of 2005, Part III,
referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109-
35, July 20, 2005, 119 Stat. 379. For complete classification of
this Act to the Code, see Short Title of 2005 Amendment note set
out under section 101 of Title 23, Highways, and tables.
The Surface Transportation Extension Act of 2005, Part IV,
referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109-
37, July 22, 2005, 119 Stat. 394. For complete classification of
this Act to the Code, see Short Title of 2005 Amendment note set
out under section 101 of Title 23, Highways, and tables.
The Surface Transportation Extension Act of 2005, Part V,
referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109-
40, July 28, 2005, 119 Stat. 410. For complete classification of
this Act to the Code, see Short Title of 2005 Amendment note set
out under section 101 of Title 23, Highways, and tables.
The Surface Transportation Extension Act of 2005, Part VI,
referred to in former subsecs. (c)(1) and (e)(3), is Pub. L. 109-
42, July 30, 2005, 119 Stat. 435. For complete classification of
this Act to the Code, see Short Title of 2005 Amendment note set
out under section 101 of Title 23, Highways, and tables.
The Land and Water Conservation Fund Act of 1965, referred to in
subsec. (c)(4)(A)(i), is Pub. L. 88-578, Sept. 3, 1964, 78 Stat.
897, as amended. Title I of that Act is classified generally to
part B (Sec. 460l-4 et seq.) of subchapter LXIX of chapter 1 of
Title 16, Conservation. For complete classification of this Act to
the Code, see Short Title note set out under section 460l-4 of
Title 16 and Tables.
AMENDMENTS
2005 - Subsec. (b)(1). Pub. L. 109-59, Sec. 11101(c)(1)(A),
substituted "2011" for "2005" in introductory provisions.
Subsec. (b)(2). Pub. L. 109-59, Sec. 11101(c)(1), substituted
"2012" for "2006" and "2011" for "2005" wherever appearing.
Subsec. (b)(3). Pub. L. 109-59, Sec. 11161(c)(2)(C), struck out
heading and text of par. (3). Text read as follows: "The amounts
described in paragraphs (1) and (2) with respect to any period
shall (before the application of this subsection) be reduced by
appropriate amounts to reflect any amounts transferred to the
Airport and Airway Trust Fund under section 9502(b) with respect to
such period."
Subsec. (b)(5). Pub. L. 109-59, Sec. 11167(b), inserted "6720A,"
after "6719,".
Subsec. (b)(6)(B). Pub. L. 109-59, Sec. 11101(d)(1)(C),
substituted "September 30, 2009 (October 1, 2009, in the case of
expenditures for administrative expenses)" for "July 31, 2005".
Pub. L. 109-42, Sec. 7(a)(3), (d)(1), (e), temporarily inserted
at end "The preceding sentence shall be applied by substituting
'August 15, 2005' for the date therein." See Effective Date of 2005
Amendments note below.
Pub. L. 109-40, Sec. 9(a)(3), substituted "July 31, 2005" for
"July 28, 2005".
Pub. L. 109-37, Sec. 9(a)(3), substituted "July 28, 2005" for
"July 22, 2005".
Pub. L. 109-35, Sec. 9(a)(3), substituted "July 22, 2005" for
"July 20, 2005".
Pub. L. 109-20, Sec. 9(a)(3), substituted "July 20, 2005" for
"July 1, 2005".
Pub. L. 109-14, Sec. 9(a)(3), substituted "July 1, 2005" for
"June 1, 2005".
Subsec. (c)(1). Pub. L. 109-59, Sec. 11101(d)(1)(A), reenacted
heading without change and amended text generally, substituting
provisions relating to availability of amounts in the Highway Trust
Fund for making expenditures before Sept. 30, 2009, for provisions
relating to availability of amounts in the Highway Trust Fund for
making expenditures before Aug. 15, 2005.
Pub. L. 109-42, Sec. 7(a)(1)(A), (E), substituted "August 15,
2005" for "July 31, 2005" in introductory provisions and "Part VI"
for "Part V" in concluding provisions.
Pub. L. 109-40, Sec. 9(a)(1)(A), (E), substituted "July 31, 2005"
for "July 28, 2005" in introductory provisions and "Part V" for
"Part IV" in concluding provisions.
Pub. L. 109-37, Sec. 9(a)(1)(A), (E), substituted "July 28, 2005"
for "July 22, 2005" in introductory provisions and "Part IV" for
"Part III" in concluding provisions.
Pub. L. 109-35, Sec. 9(a)(1)(A), (E), substituted "July 22, 2005"
for "July 20, 2005" in introductory provisions and "Part III" for
"Part II" in concluding provisions.
Pub. L. 109-20, Sec. 9(a)(1)(A), (E), substituted "July 20, 2005"
for "July 1, 2005" in introductory provisions and inserted ", Part
II" after "Surface Transportation Extension Act of 2005" in
concluding provisions.
Pub. L. 109-14, Sec. 9(a)(1)(A), (E), substituted "July 1, 2005"
for "June 1, 2005" in introductory provisions and "Surface
Transportation Extension Act of 2005" for "Surface Transportation
Extension Act of 2004, Part V" in concluding provisions.
Subsec. (c)(1)(L). Pub. L. 109-14, Sec. 9(a)(1)(B)-(D), added
subpar. (L), relating to obligations authorized to be paid under
the Surface Transportation Extension Act of 2005.
Subsec. (c)(1)(M). Pub. L. 109-20, Sec. 9(a)(1)(B)-(D), added
subpar. (M), relating to obligations authorized to be paid under
the Surface Transportation Extension Act of 2005, Part II.
Subsec. (c)(1)(N). Pub. L. 109-35, Sec. 9(a)(1)(B)-(D), added
subpar. (N), relating to obligations authorized to be paid under
the Surface Transportation Extension Act of 2005, Part III.
Subsec. (c)(1)(O). Pub. L. 109-37, Sec. 9(a)(1)(B)-(D), added
subpar. (O), relating to obligations authorized to be paid under
the Surface Transportation Extension Act of 2005, Part IV.
Subsec. (c)(1)(P). Pub. L. 109-40, Sec. 9(a)(1)(B)-(D), added
subpar. (P), relating to obligations authorized to be paid under
the Surface Transportation Extension Act of 2005, Part V.
Subsec. (c)(1)(Q). Pub. L. 109-42, Sec. 7(a)(1)(B)-(D), added
subpar. (Q), relating to obligations authorized to be paid under
the Surface Transportation Extension Act of 2005, Part VI.
Subsec. (c)(2)(A). Pub. L. 109-59, Sec. 11101(c)(1)(A),
substituted "2011" for "2005" in two places.
Subsec. (c)(2)(A)(i). Pub. L. 109-59, Sec. 11101(c)(1)(B),
substituted "2012" for "2006" in introductory provisions.
Subsec. (c)(3). Pub. L. 109-59, Sec. 11101(c)(1)(B), substituted
"2012" for "2006".
Subsec. (c)(4). Pub. L. 109-59, Sec. 11115(a)(1), reenacted
heading without change, added subpars. (A) and (B), redesignated
former subpars. (D) and (E) as (C) and (D), respectively, and
struck out former subpars. (A) to (C), which related to transfers
to the Boat Safety Account in the Aquatic Resources Trust Fund,
transfer of $1,000,000 per year of excess to the land and water
conservation fund, and transfer of excess funds to the Sport Fish
Restoration Account.
Subsec. (c)(5)(A). Pub. L. 109-59, Sec. 11115(a)(2), substituted
"and Boating Trust Fund" for "Account in the Aquatic Resources
Trust Fund".
Pub. L. 109-59, Sec. 11101(c)(2)(A), substituted "2011" for
"2005".
Subsec. (c)(7). Pub. L. 109-59, Sec. 11161(c)(1), added par. (7).
Subsec. (d)(1)(B). Pub. L. 109-59, Sec. 11102(a)(1), substituted
"48-month" for "24-month".
Subsec. (d)(3). Pub. L. 109-59, Sec. 11102(a)(2), substituted "4
years' receipts" for "2 years' receipts" in heading.
Subsec. (d)(6), (7). Pub. L. 109-59, Sec. 11102(b), added par.
(6) and redesignated former par. (6) as (7).
Subsec. (e)(3). Pub. L. 109-59, Sec. 11101(d)(1)(B), reenacted
heading without change and amended text of par. (3) generally,
substituting provisions relating to availability of amounts for
making capital or capital related expenditures before Oct. 1, 2009,
for provisions relating to availability of amounts for making
capital or capital-related expenditures before Aug. 15, 2005.
Pub. L. 109-42, Sec. 7(a)(2)(A), (E), substituted "August 15,
2005" for "July 31, 2005" in introductory provisions and "Part VI"
for "Part V" in concluding provisions.
Pub. L. 109-40, Sec. 9(a)(2)(A), (E), substituted "July 31, 2005"
for "July 28, 2005" in introductory provisions and "Part V" for
"Part IV" in concluding provisions.
Pub. L. 109-37, Sec. 9(a)(2)(A), (E), substituted "July 28, 2005"
for "July 22, 2005" in introductory provisions and "Part IV" for
"Part III" in concluding provisions.
Pub. L. 109-35, Sec. 9(a)(2)(A), (E), substituted "July 22, 2005"
for "July 20, 2005" in introductory provisions and "Part III" for
"Part II" in concluding provisions.
Pub. L. 109-20, Sec. 9(a)(2)(A), (E), substituted "July 20, 2005"
for "July 1, 2005" in introductory provisions and inserted ", Part
II" after "Surface Transportation Extension Act of 2005" in
concluding provisions.
Pub. L. 109-14, Sec. 9(a)(2)(A), substituted "July 1, 2005" for
"June 1, 2005" in introductory provisions and "Surface
Transportation Extension Act of 2005" for "Surface Transportation
Extension Act of 2004, Part V" in concluding provisions.
Subsec. (e)(3)(J). Pub. L. 109-14, Sec. 9(a)(2)(B)-(D), added
subpar. (J), relating to expenditures in accordance with the
Surface Transportation Extension Act of 2005.
Subsec. (e)(3)(K). Pub. L. 109-20, Sec. 9(a)(2)(B)-(D), added
subpar. (K), relating to expenditures in accordance with the
Surface Transportation Extension Act of 2005, Part II.
Subsec. (e)(3)(L). Pub. L. 109-35, Sec. 9(a)(2)(B)-(D), added
subpar. (L), relating to expenditures in accordance with the
Surface Transportation Extension Act of 2005, Part III.
Subsec. (e)(3)(M). Pub. L. 109-37, Sec. 9(a)(2)(B)-(D), added
subpar. (M), relating to expenditures in accordance with the
Surface Transportation Extension Act of 2005, Part IV.
Subsec. (e)(3)(N). Pub. L. 109-40, Sec. 9(a)(2)(B)-(D), added
subpar. (N), relating to expenditures in accordance with the
Surface Transportation Extension Act of 2005, Part V.
Subsec. (e)(3)(O). Pub. L. 109-42, Sec. 7(a)(2)(B)-(D), added
subpar. (O), relating to expenditures in accordance with the
Surface Transportation Extension Act of 2005, Part VI.
2004 - Subsec. (b). Pub. L. 108-357, Sec. 868(b)(1), inserted
"and penalties" after "taxes" in heading.
Subsec. (b)(1). Pub. L. 108-357, Sec. 868(b)(2), substituted
"Certain taxes" for "In general" in heading.
Pub. L. 108-357, Sec. 301(c)(11), inserted concluding provisions.
Subsec. (b)(4)(C). Pub. L. 108-357, Sec. 301(c)(12)(A), inserted
"or" at end.
Subsec. (b)(4)(D)(iii). Pub. L. 108-357, Sec. 301(c)(12)(B),
substituted a period for comma at end.
Subsec. (b)(4)(E), (F). Pub. L. 108-357, Sec. 301(c)(12)(C),
struck out subpars. (E) and (F) which read as follows:
"(E) in the case of fuels described in section 4041(b)(2)(A),
4041(k), or 4081(c), section 4041 or 4081 before October 1, 2003,
and for the period beginning after September 30, 2004, and before
October 1, 2005, with respect to a rate equal to 2.5 cents per
gallon, or
"(F) in the case of fuels described in section 4081(c)(2), such
section before October 1, 2003, and for the period beginning after
September 30, 2004, and before October 1, 2005, with respect to a
rate equal to 2.8 cents per gallon."
Pub. L. 108-310, Sec. 13(c), which directed the amendment of
section 9503(b)(4) by inserting "before October 1, 2003, and for
the period beginning after September 30, 2004, and" before "before
October 1, 2005" in subpars. (E) and (F), was executed to this
section, which is section 9503(b)(4) of the Internal Revenue Code
of 1986, to reflect the probable intent of Congress.
Subsec. (b)(5). Pub. L. 108-357, Sec. 868(a), added par. (5).
Former par. (5) redesignated (6).
Subsec. (b)(5)(B). Pub. L. 108-310, Sec. 13(a)(3), substituted
"June 1, 2005" for "October 1, 2004".
Pub. L. 108-280, Sec. 10(a)(3), substituted "October 1, 2004" for
"August 1, 2004".
Pub. L. 108-263, Sec. 10(a)(3), substituted "August 1, 2004" for
"July 1, 2004".
Pub. L. 108-224, Sec. 10(a)(3), substituted "July 1, 2004" for
"May 1, 2004".
Pub. L. 108-202, Sec. 12(a)(3), substituted "May 1, 2004" for
"March 1, 2004".
Subsec. (b)(6). Pub. L. 108-357, Sec. 868(a), redesignated par.
(5) as (6).
Subsec. (c)(1). Pub. L. 108-310, Sec. 13(a)(1)(A), (E),
substituted "June 1, 2005" for "October 1, 2004" in introductory
provisions and "Part V" for "Part IV" in concluding provisions.
Pub. L. 108-280, Sec. 10(a)(1)(A), (E), substituted "October 1,
2004" for "August 1, 2004" in introductory provisions and "Part IV"
for "Part III" in concluding provisions.
Pub. L. 108-263, Sec. 10(a)(1)(A), (E), substituted "August 1,
2004" for "July 1, 2004" in introductory provisions and "Part III"
for "Part II" in concluding provisions.
Pub. L. 108-224, Sec. 10(a)(1)(A), (E), substituted "July 1,
2004" for "May 1, 2004" in introductory provisions and inserted ",
Part II" after "Surface Transportation Extension Act of 2004" in
concluding provisions.
Pub. L. 108-202, Sec. 12(a)(1)(A), (E), substituted "May 1, 2004"
for "March 1, 2004" in introductory provisions and "Surface
Transportation Extension Act of 2004" for "Surface Transportation
Extension Act of 2003" in concluding provisions.
Subsec. (c)(1)(G). Pub. L. 108-202, Sec. 12(a)(1)(B)-(D), added
subpar. (G).
Subsec. (c)(1)(H). Pub. L. 108-224, Sec. 10(a)(1)(B)-(D), added
subpar. (H).
Subsec. (c)(1)(I). Pub. L. 108-263, Sec. 10(a)(1)(B)-(D), added
subpar. (I).
Subsec. (c)(1)(J). Pub. L. 108-280, Sec. 10(a)(1)(B)-(D), added
subpar. (J).
Subsec. (c)(1)(K). Pub. L. 108-310, Sec. 13(a)(1)(B)-(D), added
subpar. (K).
Subsec. (c)(2)(A). Pub. L. 108-357, Sec. 301(c)(13), inserted at
end of concluding provisions "Clauses (i)(III) and (ii) shall not
apply to claims under section 6427(e)."
Subsec. (e)(3). Pub. L. 108-310, Sec. 13(a)(2)(A), (E),
substituted "June 1, 2005" for "October 1, 2004" in introductory
provisions and "Part V" for "Part IV" in concluding provisions.
Pub. L. 108-280, Sec. 10(a)(2)(A), (E), substituted "October 1,
2004" for "August 1, 2004" in introductory provisions and "Part IV"
for "Part III" in concluding provisions.
Pub. L. 108-263, Sec. 10(a)(2)(A), (E), substituted "August 1,
2004" for "July 1, 2004" in introductory provisions and "Part III"
for "Part II" in concluding provisions.
Pub. L. 108-224, Sec. 10(a)(2)(A), (E), substituted "July 1,
2004" for "May 1, 2004" in introductory provisions and inserted ",
Part II" after "Surface Transportation Extension Act of 2004" in
concluding provisions.
Pub. L. 108-202, Sec. 12(a)(2)(A), (E), substituted "May 1, 2004"
for "March 1, 2004" in introductory provisions and "Surface
Transportation Extension Act of 2004" for "Surface Transportation
Extension Act of 2003" in concluding provisions.
Subsec. (e)(3)(E). Pub. L. 108-202, Sec. 12(a)(2)(B)-(D), added
subpar. (E).
Subsec. (e)(3)(F). Pub. L. 108-224, Sec. 10(a)(2)(B)-(D), added
subpar. (F).
Subsec. (e)(3)(G). Pub. L. 108-263, Sec. 10(a)(2)(B)-(D), added
subpar. (G).
Subsec. (e)(3)(H). Pub. L. 108-280, Sec. 10(a)(2)(B)-(D), added
par. (H).
Subsec. (e)(3)(I). Pub. L. 108-310, Sec. 13(a)(2)(B)-(D), added
subpar. (I).
2003 - Subsec. (b)(5)(B). Pub. L. 108-88, Sec. 12(a)(3),
substituted "March 1, 2004" for "October 1, 2003".
Subsec. (c)(1). Pub. L. 108-88, Sec. 12(a)(1), substituted "March
1, 2004" for "October 1, 2003" in introductory provisions, added
subpar. (F), and substituted "Surface Transportation Extension Act
of 2003" for "TEA 21 Restoration Act" in concluding provisions.
Subsec. (e)(3). Pub. L. 108-88, Sec. 12(a)(2), substituted "March
1, 2004" for "October 1, 2003" in introductory provisions, added
subpar. (D), and substituted "Surface Transportation Extension Act
of 2003" for "TEA 21 Restoration Act" in concluding provisions.
2000 - Subsec. (b)(5), (6). Pub. L. 106-554 redesignated par. (6)
as (5) and struck out heading and text of former par. (5). Text
read as follows: "For purposes of this section, the amounts which
would (but for this paragraph) be required to be appropriated under
subparagraphs (A) and (E) of paragraph (1) shall be reduced by -
"(A) 0.6 cent per gallon in the case of taxes imposed on any
mixture at least 10 percent of which is alcohol (as defined in
section 4081(c)(3)) if any portion of such alcohol is ethanol,
and
"(B) 0.67 cent per gallon in the case of gasoline, diesel fuel,
or kerosene used in producing a mixture described in subparagraph
(A)."
1998 - Subsec. (b)(1). Pub. L. 105-178, Sec. 9002(c)(1)(A),
substituted "2005" for "1999" in introductory provisions.
Subsec. (b)(1)(C) to (F). Pub. L. 105-178, Sec. 9002(f)(1),
struck out "and tread rubber" after "tires" in subpar. (D),
redesignated subpars. (D) to (F) as (C) to (E), respectively, and
struck out former subpar. (C) which read as follows: "section 4061
(relating to tax on trucks and truck parts),".
Subsec. (b)(2). Pub. L. 105-178, Sec. 9002(c)(1), substituted
"2005" for "1999" wherever appearing in heading and text and
substituted "2006" for "2000" in text.
Subsec. (b)(4)(D). Pub. L. 105-178, Sec. 9005(a)(1), substituted
"exceeds -
"(i) 11.5 cents per gallon with respect to taxes imposed before
October 1, 2001,
"(ii) 13 cents per gallon with respect to taxes imposed after
September 30, 2001, and before October 1, 2003, and
"(iii) 13.5 cents per gallon with respect to taxes imposed
after September 30, 2003, and before October 1, 2005," for
"exceeds 11.5 cents per gallon,".
Pub. L. 105-178, Sec. 9011(b)(2), amended subpar. (D) generally.
Prior to amendment, subpar. (D) read as follows: "in the case of
fuels used as described in paragraph (4)(D), (5)(B), or (6)(D) of
subsection (c), section 4041 or 4081 -
"(i) with respect to so much of the rate of tax on gasoline or
special motor fuels as exceeds 11.5 cents per gallon, and
"(ii) with respect to so much of the rate of tax on diesel fuel
or kerosene as exceeds 17.5 cents per gallon,".
Subsec. (b)(4)(E), (F). Pub. L. 105-178, Sec. 9002(c)(1)(A),
substituted "2005" for "1999".
Subsec. (b)(6). Pub. L. 105-178, Sec. 9004(c), added par. (6).
Subsec. (c)(1). Pub. L. 105-178, Sec. 9002(f)(4), as added by
Pub. L. 105-206, Sec. 9015(a), substituted "the date of the
enactment of the TEA 21 Restoration Act" for "the date of enactment
of the Transportation Equity Act for the 21st Century" in
concluding provisions.
Pub. L. 105-178, Sec. 9002(d)(1), substituted "2003" for "1998"
in introductory provisions, added subpar. (E), and substituted in
concluding provisions "In determining the authorizations under the
Acts referred to in the preceding subparagraphs, such Acts shall be
applied as in effect on the date of enactment of the Transportation
Equity Act for the 21st Century." for "In determining the
authorizations under the Acts referred to in the preceding
subparagraphs, such Acts shall be applied as in effect on the date
of the enactment of this sentence."
Subsec. (c)(2)(A)(i). Pub. L. 105-178, Sec. 9002(c)(1),
substituted "2006" for "2000" in introductory provisions and "2005"
for "1999" in concluding provisions.
Subsec. (c)(2)(A)(i)(II) to (IV). Pub. L. 105-178, Sec.
9002(f)(2), inserted "and" at end of subcl. (II), redesignated
subcl. (IV) as (III), and struck out former subcl. (III) which read
as follows: "section 6424 (relating to amounts paid in respect of
lubricating oil used for certain nontaxable purposes), and".
Subsec. (c)(2)(A)(ii). Pub. L. 105-178, Sec. 9002(c)(1)(A),
(f)(3), substituted "fuel" for "gasoline, special fuels, and
lubricating oil" in two places and "2005" for "1999".
Subsec. (c)(3). Pub. L. 105-178, Sec. 9002(c)(3), substituted
"Floor stocks refunds" for "2005 floor stocks refunds" in heading.
Pub. L. 105-178, Sec. 9002(c)(1), substituted "2005" for "1999"
in heading and "2006" for "2000" in text.
Subsec. (c)(4)(A)(i). Pub. L. 105-178, Sec. 9002(c)(2)(A),
substituted "2005" for "1998".
Subsec. (c)(4)(A)(ii). Pub. L. 105-178, Sec. 9005(a)(2), inserted
concluding provisions.
Subsec. (c)(5)(A). Pub. L. 105-178, Sec. 9002(c)(2)(A),
substituted "2005" for "1998".
Subsec. (c)(6). Pub. L. 105-178, Sec. 9011(b)(1), struck out
heading and text of par. (6) which related to transfers from
Highway Trust Fund to National Recreational Trails Trust Fund of
revenues received from nonhighway recreational fuel taxes.
Subsec. (c)(7). Pub. L. 105-178, Sec. 9004(b)(1), struck out
heading and text of par. (7). Prior to amendment, text read as
follows: "Notwithstanding any other provision of law, in
calculating amounts under section 157(a) of title 23, United States
Code, and sections 1013(c), 1015(a), and 1015(b) of the Intermodal
Surface Transportation Efficiency Act of 1991 (Public Law 102-240;
105 Stat. 1914), deposits in the Highway Trust Fund resulting from
the amendments made by the Taxpayer Relief Act of 1997 shall not be
taken into account."
Subsec. (e)(2). Pub. L. 105-178, Sec. 9002(e)(1), substituted
"For purposes of the preceding sentence, the term 'mass transit
portion' means, for any fuel with respect to which tax was imposed
under section 4041 or 4081 and otherwise deposited into the Highway
Trust Fund, the amount determined at the rate of -
"(A) except as otherwise provided in this sentence, 2.86 cents
per gallon,
"(B) 1.43 cents per gallon in the case of any partially exempt
methanol or ethanol fuel (as defined in section 4041(m)) none of
the alcohol in which consists of ethanol,
"(C) 1.86 cents per gallon in the case of liquefied natural
gas,
"(D) 2.13 cents per gallon in the case of liquefied petroleum
gas, and
"(E) 9.71 cents per MCF (determined at standard temperature and
pressure) in the case of compressed natural gas." for "For
purposes of the preceding sentence, the term 'mass transit
portion' means an amount determined at the rate of 2.85 cents for
each gallon with respect to which tax was imposed under section
4041 or 4081."
Subsec. (e)(3). Pub. L. 105-225, Sec. 7(a), which added second
period at the end of par. (3), was repealed by Pub. L. 105-354.
Pub. L. 105-178, Sec. 9002(f)(5), as added by Pub. L. 105-206,
Sec. 9015(a), substituted "the date of the enactment of the TEA 21
Restoration Act" for "the date of enactment of the Transportation
Equity Act for the 21st Century" in concluding provisions.
Pub. L. 105-178, Sec. 9002(d)(2), substituted "2003" for "1998"
in introductory provisions, added subpar. (C), and substituted "as
such section and Acts are in effect on the date of enactment of the
Transportation Equity Act for the 21st Century." for "as section
5338(a)(1) or (b)(1) and the Intermodal Surface Transportation
Efficiency Act of 1991 were in effect on December 18, 1991" in
concluding provisions.
Subsec. (e)(4). Pub. L. 105-178, Sec. 9004(d), reenacted heading
without change and amended text of par. (4) generally. Prior to
amendment, text read as follows: "Rules similar to the rules of
subsection (d) shall apply to the Mass Transit Account except that
subsection (d)(1) shall be applied by substituting '12-month' for
'24-month'."
Subsec. (f). Pub. L. 105-178, Sec. 9004(a)(1), added subsec. (f).
Subsec. (f)(2). Pub. L. 105-277 amended par. (2) generally. Prior
to amendment, par. (2) read as follows: "no interest accruing after
September 30, 1998, on any obligation held by such Fund shall be
credited to such Fund."
1997 - Subsec. (b)(1)(E). Pub. L. 105-34, Sec. 1032(e)(13),
substituted ", diesel fuel, and kerosene" for "and diesel fuel".
Subsec. (b)(4). Pub. L. 105-34, Sec. 901(a), amended heading and
text of par. (4) generally. Prior to amendment, text read as
follows: "For purposes of paragraphs (1) and (2) -
"(A) there shall not be taken into account the taxes imposed by
section 4041(d), and
"(B) there shall be taken into account the taxes imposed by
sections 4041 and 4081 only to the extent attributable to the
Highway Trust Fund financing rate."
Subsec. (b)(5)(B). Pub. L. 105-34, Sec. 1032(e)(14), substituted
", diesel fuel, or kerosene" for "or diesel fuel".
Subsec. (c)(1). Pub. L. 105-130, Sec. 9(a)(1)(A), substituted
"1998" for "1997" in introductory provisions and, in concluding
provisions, substituted "In determining the authorizations under
the Acts referred to in the preceding subparagraphs, such Acts
shall be applied as in effect on the date of the enactment of this
sentence." for "In determining the authorizations under the Acts
referred to in the preceding subparagraphs, such Acts shall be
applied as in effect on the date of the enactment of the Intermodal
Surface Transportation Efficiency Act of 1991."
Subsec. (c)(2)(A). Pub. L. 105-34, Sec. 901(d)(2), in concluding
provisions, substituted "by taking into account only the portion of
the taxes which are deposited into the Highway Trust Fund" for "by
taking into account only the Highway Trust Fund financing rate
applicable to any fuel".
Subsec. (c)(2)(A)(ii). Pub. L. 105-34, Sec. 1601(f)(2), struck
out "(or with respect to qualified diesel-powered highway vehicles
purchased before January 1, 1999)" after "October 1, 1999".
Subsec. (c)(4)(A)(i). Pub. L. 105-130, Sec. 9(a)(1)(B),
substituted "1998" for "1997".
Subsec. (c)(4)(D). Pub. L. 105-34, Sec. 901(d)(3), substituted
"deposited into the Highway Trust Fund" for "attributable to the
Highway Trust Fund financing rate".
Subsec. (c)(5)(A). Pub. L. 105-130, Sec. 9(a)(1)(C), substituted
"1998" for "1997".
Subsec. (c)(5)(B), (6)(D). Pub. L. 105-34, Sec. 901(d)(3),
substituted "deposited into the Highway Trust Fund" for
"attributable to the Highway Trust Fund financing rate".
Subsec. (c)(6)(E). Pub. L. 105-130, Sec. 9(a)(1)(D), substituted
"1998" for "1997".
Subsec. (c)(7). Pub. L. 105-34, Sec. 901(c), added par. (7).
Subsec. (e)(2). Pub. L. 105-34, Sec. 901(b), substituted "2.85
cents" for "2 cents".
Subsec. (e)(3). Pub. L. 105-130, Sec. 9(a)(2)(A), substituted
"1998" for "1997" in introductory provisions.
Pub. L. 105-130, Sec. 9(a)(2)(B), which directed substitution of
"the enactment of the last sentence of subsection (c)(1)" for "the
enactment of the Intermodal Surface Transportation Efficiency Act
of 1991", could not be executed because the words "the enactment of
the Intermodal Surface Transportation Efficiency Act of 1991" did
not appear subsequent to the amendment by Pub. L. 105-102. See
below.
Pub. L. 105-102, in concluding provisions, substituted "section
5338(a)(1) or (b)(1) and the Intermodal Surface Transportation
Efficiency Act of 1991 were in effect on December 18, 1991" for
"such Acts are in effect on the date of the enactment of the
Intermodal Surface Transportation Efficiency Act of 1991."
Subsec. (e)(5)(A). Pub. L. 105-34, Sec. 1601(f)(2)(B), struck out
"; except that any such transfers to the extent attributable to
section 6427(g) shall be borne only by the Highway Account" before
period at end.
Subsec. (f). Pub. L. 105-34, Sec. 901(d)(1), struck out heading
and text of subsec. (f) which consisted of pars. (1) to (4)
relating to definition of Highway Trust Fund financing rate.
1994 - Subsec. (e)(3)(A). Pub. L. 103-429 substituted "section
5338(a)(1) or (b)(1) of title 49" for "paragraph (1) or (3) of
subsection (a), or paragraph (1) or (3) of subsection (b), of
section 21 of the Federal Transit Act".
1993 - Subsec. (b)(1)(E). Pub. L. 103-66, Sec. 13242(d)(34)(A),
substituted "gasoline and diesel fuel), and" for "gasoline),".
Subsec. (b)(1)(F), (G). Pub. L. 103-66, Sec. 13242(d)(34)(B),
(C), redesignated subpar. (G) as (F) and struck out former subpar.
(F) which read as follows: "section 4091 (relating to tax on diesel
fuel), and".
Subsec. (b)(4). Pub. L. 103-66, Sec. 13242(d)(35)(B), which
directed amendment of subsec. (b)(4)(C) by substituting "4081" for
"4091", could not be executed because subsec. (b)(4) does not
contain a subpar. (C).
Subsec. (b)(4)(B). Pub. L. 103-66, Sec. 13242(b)(35)(A),
substituted "and 4081" for ", 4081, and 4091" and "rate" for "rates
under such sections".
Subsec. (b)(5). Pub. L. 103-66, Sec. 13242(d)(36), substituted
"and (E)" for ", (E), and (F)" in introductory provisions.
Subsec. (c)(4)(D). Pub. L. 103-66, Sec. 13242(d)(38), substituted
"rate" for "rates under such sections".
Subsec. (c)(5)(B). Pub. L. 103-66, Sec. 13242(d)(39), substituted
"rate" for "rate under such section".
Subsec. (c)(6)(D). Pub. L. 103-66, Sec. 13242(d)(37), substituted
"and 4081" for ", 4081, and 4091" in introductory provisions.
Subsec. (e)(2). Pub. L. 103-66, Sec. 13244(a), substituted "2
cents" for "1.5 cents".
Pub. L. 103-66, Sec. 13242(d)(40), substituted "and 4081" for ",
4081, and 4091" and "or 4081" for ", 4081, or 4091".
Subsec. (f). Pub. L. 103-66, Sec. 13242(d)(41), added subsec.
(f).
1991 - Subsec. (b)(1), (2). Pub. L. 102-240, Sec. 8002(d)(1),
substituted "1999" for "1995" and "2000" for "1996" wherever
appearing.
Subsec. (c)(1). Pub. L. 102-240, Sec. 8002(e), substituted "1997"
for "1993" in introductory provisions, added subpar. (D) and
concluding provisions, and struck out former subpar. (D) which read
as follows: "hereafter authorized by a law which does not authorize
the expenditure out of the Highway Trust Fund of any amount for a
general purpose not covered by subparagraph (A), (B), or (C) as in
effect on the date of the enactment of the Surface Transportation
and Uniform Relocation Assistance Act of 1987."
Subsec. (c)(2)(A), (3). Pub. L. 102-240, Sec. 8002(d)(1),
substituted "1999" for "1995" and "2000" for "1996" wherever
appearing.
Subsec. (c)(4)(A)(i), (5)(A). Pub. L. 102-240, Sec.
8002(d)(2)(A), substituted "1997" for "1995".
Subsec. (c)(6). Pub. L. 102-240, Sec. 8003(b), added par. (6).
Subsec. (e)(3). Pub. L. 102-240, Sec. 8002(e)(1), (f), inserted
"or capital-related" after "capital" the first time appearing and
substituted "1997" for "1993" and "in accordance with - " and
subpars. (A) and (B) and concluding provisions for "in accordance
with section 21(a)(2) of the Urban Mass Transportation Act of
1964."
1990 - Subsec. (b)(1), (2). Pub. L. 101-508, Sec. 11211(g)(1),
substituted "1995" for "1993" and "1996" for "1994" wherever
appearing.
Subsec. (b)(4)(B). Pub. L. 101-508, Sec. 11211(a)(5)(D), inserted
reference to section 4041.
Subsec. (b)(5). Pub. L. 101-508, Sec. 11211(a)(5)(F), added par.
(5).
Subsec. (c)(2)(A). Pub. L. 101-508, Sec. 11211(g)(1), substituted
"1995" for "1993" and "1996" for "1994" wherever appearing.
Pub. L. 101-508, Sec. 11211(a)(5)(E), inserted at end "The
amounts payable from the Highway Trust Fund under this subparagraph
or paragraph (3) shall be determined by taking into account only
the Highway Trust Fund financing rate applicable to any fuel."
Subsec. (c)(3), (4)(A)(i). Pub. L. 101-508, Sec. 11211(g)(1),
substituted "1995" for "1993" and "1996" for "1994" wherever
appearing.
Subsec. (c)(4)(D). Pub. L. 101-508, Sec. 11211(b)(6)(H), struck
out "(to the extent attributable to the Highway Trust Fund
financing rate)" after "section 4081" and inserted before period at
end ", but only to the extent such taxes are attributable to the
Highway Trust Fund financing rates under such sections".
Subsec. (c)(5). Pub. L. 101-508, Sec. 11211(i)(1), added par.
(5).
Subsec. (e)(2). Pub. L. 101-508, Sec. 11211(h)(1), substituted
"1.5 cents" for "1 cent".
1989 - Subsec. (b)(4)(A). Pub. L. 101-239 substituted "by section
4041(d)" for "by sections 4041(d)".
1988 - Subsec. (c)(4)(A)(ii)(I), (II). Pub. L. 100-448, Sec.
6(a)(1)(A), (3), substituted "$60,000,000 for each of fiscal years
1989 and 1990 and $70,000,000 for each fiscal year thereafter." for
"$60,000,000" for Fiscal Year 1987 only and $45,000,000 for each
Fiscal Year thereafter;."
Subsec. (c)(4)(E). Pub. L. 100-448, Sec. 6(a)(1)(B), struck out
"Further, a portion of the payments made by the Secretary from
Fiscal Year 1987 motorfuel excise tax receipts shall be used to
increase the funding for boating safety programs during Fiscal Year
1987 only."
1987 - Subsec. (b). Pub. L. 100-17, Sec. 503(a), substituted
"1993" for "1988" wherever appearing, and substituted "1994" for
"1989" in par. (2).
Subsec. (b)(1)(F). Pub. L. 100-203, Sec. 10502(d)(13), added
subpar. (F) and struck out former subpar. (F) which read as
follows: "section 4091 (relating to tax on lubricating oil), and".
Subsec. (b)(4). Pub. L. 100-203, Sec. 10502(d)(14), amended par.
(4) generally. Prior to amendment, par. (4) read as follows: "For
purposes of paragraphs (1) and (2), there shall not be taken into
account the taxes imposed by section 4041(d) and so much of the
taxes imposed by section 4081 as is attributable to the Leaking
Underground Storage Tank Trust Fund financing rate."
Subsec. (c). Pub. L. 100-17, Sec. 503(a), substituted "1993" for
"1988" wherever appearing and "1994" for "1989" wherever appearing.
Subsec. (c)(1)(C), (D). Pub. L. 100-17, Sec. 503(b), added
subpars. (C) and (D) and struck out former subpar. (C) which read
as follows: "hereafter authorized by a law which does not authorize
the expenditure out of the Highway Trust Fund of any amount for a
general purpose not covered by subparagraph (A) or (B) as in effect
on December 31, 1982."
Subsec. (e)(2). Pub. L. 100-203, Sec. 10502(d)(15), substituted
"sections 4041, 4081, and 4091" for "sections 4041 and 4081" and
"section 4041, 4081, or 4091" for "section 4041 or 4081".
Subsec. (e)(3). Pub. L. 100-17, Sec. 503(a)(1), substituted
"1993" for "1988".
Subsec. (e)(5). Pub. L. 100-17, Sec. 504, added par. (5).
1986 - Subsec. (b)(4). Pub. L. 99-499, Sec. 521(b)(1)(A), added
par. (4).
Subsec. (c)(4)(A)(ii). Pub. L. 99-640, Sec. 7(a)(1), substituted
"$60,000,000" for Fiscal Year 1987 only and $45,000,000 for each
Fiscal Year thereafter;" for "$45,000,000" in two places.
Subsec. (c)(4)(D). Pub. L. 99-499, Sec. 521(b)(1)(B), inserted
"(to the extent attributable to the Highway Trust Fund financing
rate)" after "section 4081".
Subsec. (c)(4)(E). Pub. L. 99-640, Sec. 7(a)(2), added subpar.
(E).
1984 - Subsec. (c)(2)(A)(ii). Pub. L. 98-369, Sec. 474(r)(43),
substituted "section 34" for "section 39".
Pub. L. 98-369, Sec. 911(d)(1)(B), inserted "(or with respect to
qualified diesel-powered highway vehicles purchased before January
1, 1988)".
Subsec. (c)(4)(A). Pub. L. 98-369, Sec. 1016(b)(1)(C),
substituted "Boat Safety Account" for "National Recreational
Boating Safety and Facilities Improvement Fund" in heading.
Subsec. (c)(4)(A)(i). Pub. L. 98-369, Sec. 1016(b)(1)(A),
substituted "the Boat Safety Account in the Aquatic Resources Trust
Fund" for "the National Recreational Boating Safety and Facilities
Improvement Fund established by section 202 of the Recreational
Boating Fund Act".
Subsec. (c)(4)(A)(ii)(II). Pub. L. 98-369, Sec. 1016(b)(1)(B),
substituted "the amount in the Boat Safety Account" for "the amount
in the National Recreational Boating and Facilities Improvement
Fund".
Subsec. (c)(4)(B) to (D). Pub. L. 98-369, Sec. 1016(b)(2), added
subpars. (B) and (C), redesignated former subpar. (C) as (D), and
struck out former subpar. (B) which provided for the transfer of
excess funds to the Land and Water Conservation Fund.
Subsec. (e)(2). Pub. L. 98-369, Sec. 911(d)(1)(A), amended par.
(2) generally, substituting "the mass transit portion" for "one-
ninth", and inserting provision defining mass transit portion as
an amount determined at the rate of 1 cent for each gallon with
respect to which tax was imposed under section 4041 or 4081.
CHANGE OF NAME
Committee on Public Works and Transportation of House of
Representatives treated as referring to Committee on Transportation
and Infrastructure of House of Representatives by section 1(a) of
Pub. L. 104-14, set out as a note preceding section 21 of Title 2,
The Congress.
EFFECTIVE DATE OF 2005 AMENDMENTS
Pub. L. 109-59, title XI, Sec. 11102(c), Aug. 10, 2005, 119 Stat.
1945, provided that: "The amendments made by this section [amending
this section] shall take effect on the date of the enactment of
this Act [Aug. 10, 2005]."
Amendment by section 11115(a) of Pub. L. 109-59 effective Oct. 1,
2005, see section 11115(d) of Pub. L. 109-59, set out as a note
under section 551 of Title 6, Domestic Security.
Amendment by section 11161(c)(1), (2)(C) of Pub. L. 109-59
applicable to fuels or liquids removed, entered, or sold after
Sept. 30, 2005, see section 11161(e) of Pub. L. 109-59, set out as
a note under section 4041 of this title.
Amendment by section 11167(b) of Pub. L. 109-59 applicable to any
transfer, sale, or holding out for sale or resale occurring after
Aug. 10, 2005, see section 11167(d) of Pub. L. 109-59, set out as
an Effective Date note under section 6720A of this title.
Pub. L. 109-42, Sec. 7(e), July 30, 2005, 119 Stat. 438, provided
that:
"(1) In general. - Except as provided in paragraph (2), the
amendments made by this section [amending this section and section
9504 of this title] shall take effect on the date of the enactment
of this Act [July 30, 2005].
"(2) Subsequent repeal. - The amendments made by subsection (d)
[amending this section and section 9504 of this title] shall take
effect on the date of the enactment of the Safe, Accountable,
Flexible, Efficient Transportation Equity Act: A Legacy for Users
[Aug. 10, 2005] and shall be executed immediately before the
amendments made by such Act."
Pub. L. 109-40, Sec. 9(c), July 28, 2005, 119 Stat. 422, provided
that: "The amendments made by this section [amending this section
and section 9504 of this title] shall take effect on the date of
the enactment of this Act [July 28, 2005]."
Pub. L. 109-37, Sec. 9(c), July 22, 2005, 119 Stat. 406, provided
that: "The amendments made by this section [amending this section
and section 9504 of this title] shall take effect on the date of
the enactment of this Act [July 22, 2005]."
Pub. L. 109-35, Sec. 9(c), July 20, 2005, 119 Stat. 391, provided
that: "The amendments made by this section [amending this section
and section 9504 of this title] shall take effect on the date of
the enactment of this Act [July 20, 2005]."
Pub. L. 109-20, Sec. 9(c), July 1, 2005, 119 Stat. 358, provided
that: "The amendments made by this section [amending this section
and section 9504 of this title] shall take effect on the date of
the enactment of this Act [July 1, 2005]."
EFFECTIVE DATE OF 2004 AMENDMENTS
Amendment by section 301(c)(11)-(13) of Pub. L. 108-357
applicable to fuel sold or used after Dec. 31, 2004, except as
otherwise provided, see section 301(d)(1) of Pub. L. 108-357, set
out as a note under section 40 of this title.
Amendment by section 301(c)(12) of Pub. L. 108-357 applicable to
fuel sold or used after Sept. 30, 2004, see section 301(d)(4) of
Pub. L. 108-357, set out as a note under section 40 of this title.
Pub. L. 108-357, title VIII, Sec. 868(c), Oct. 22, 2004, 118
Stat. 1622, provided that: "The amendments made by this section
[amending this section] shall apply to penalties assessed on or
after the date of the enactment of this Act [Oct. 22, 2004]."
Pub. L. 108-310, Sec. 13(d), Sept. 30, 2004, 118 Stat. 1164,
provided that:
"(1) In general. - Except as provided in paragraph (2), the
amendments made by this section [amending this section and section
9504 of this title and repealing provisions set out as a note under
this section] shall take effect on the date of the enactment of
this Act [Sept. 30, 2004].
"(2) Transfers to highway trust fund. - The amendments made by
subsection (c) [amending this section] shall apply to taxes imposed
after September 30, 2003."
Pub. L. 108-280, Sec. 10(c), July 30, 2004, 118 Stat. 888,
provided that: "The amendments made by this section [amending this
section and section 9504 of this title] shall take effect on the
date of the enactment of this Act [July 30, 2004]."
Pub. L. 108-263, Sec. 10(c), June 30, 2004, 118 Stat. 710,
provided that: "The amendments made by this section [amending this
section and section 9504 of this title] shall take effect on the
date of the enactment of this Act [June 30, 2004]."
Pub. L. 108-224, Sec. 10(c), Apr. 30, 2004, 118 Stat. 639,
provided that: "The amendments made by this section [amending this
section and section 9504 of this title] shall take effect on the
date of the enactment of this Act [Apr. 30, 2004]."
Pub. L. 108-202, Sec. 12(c), Feb. 29, 2004, 118 Stat. 492,
provided that: "The amendments made by this section [amending this
section and section 9504 of this title] shall take effect on the
date of the enactment of this Act [Feb. 29, 2004]."
EFFECTIVE DATE OF 2003 AMENDMENT
Pub. L. 108-88, Sec. 12(c), Sept. 30, 2003, 117 Stat. 1129,
provided that: "The amendments made by this section [amending this
section and section 9504 of this title] shall take effect on the
date of the enactment of this Act [Sept. 30, 2003]."
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 318(e)(2)], Dec.
21, 2000, 114 Stat. 2763, 2763A-646, provided that: "The amendment
made by paragraph (1) [amending this section] shall apply with
respect to taxes received in the Treasury after the date of the
enactment of this Act [Dec. 21, 2000]."
EFFECTIVE DATE OF 1998 AMENDMENTS
Pub. L. 105-354, Sec. 2(c), Nov. 3, 1998, 112 Stat. 3244,
provided that the amendment made by section 2(c)(2) is effective
Aug. 12, 1998.
Pub. L. 105-277, div. J, title IV, Sec. 4006(b)(2), Oct. 21,
1998, 112 Stat. 2681-912, provided that: "The amendment made by
paragraph (1) [amending this section] shall take effect on October
1, 1998."
Title IX of Pub. L. 105-206 effective simultaneously with
enactment of Pub. L. 105-178 and to be treated as included in Pub.
L. 105-178 at time of enactment, and provisions of Pub. L. 105-178,
as in effect on day before July 22, 1998, that are amended by title
IX of Pub. L. 105-206 to be treated as not enacted, see section
9016 of Pub. L. 105-206, set out as a note under section 101 of
Title 23, Highways.
Pub. L. 105-178, title IX, Sec. 9002(e)(2), June 9, 1998, 112
Stat. 501, provided that: "The amendment made by paragraph (1)
[amending this section] shall take effect as if included in the
amendment made by section 901(b) of the Taxpayer Relief Act of 1997
[Pub. L. 105-34]."
Pub. L. 105-178, title IX, Sec. 9004(a)(2), June 9, 1998, 112
Stat. 504, provided that: "The amendment made by paragraph (1)
[amending this section] shall take effect on October 1, 1998."
Pub. L. 105-178, title IX, Sec. 9004(b)(2), June 9, 1998, 112
Stat. 504, provided that: "The amendment made by paragraph (1)
[amending this section] shall take effect as if included in the
amendments made by section 901 of the Taxpayer Relief Act of 1997
[Pub. L. 105-34]."
Pub. L. 105-178, title IX, Sec. 9005(e), June 9, 1998, 112 Stat.
506, provided that: "The amendments made by this section [amending
this section and section 9504 of this title] shall take effect on
the date of enactment of this Act [June 9, 1998]."
EFFECTIVE DATE OF 1997 AMENDMENTS
Section 9(d) of Pub. L. 105-130 provided that: "The amendments
made by this section [amending this section and sections 9504 and
9511 of this title] shall take effect on October 1, 1997."
Section 901(f) of Pub. L. 105-34 provided that: "The amendments
made by this section [amending this section] shall apply to taxes
received in the Treasury after September 30, 1997."
Amendment by section 1032(e)(13), (14) of Pub. L. 105-34
effective July 1, 1998, see section 1032(f)(1) of Pub. L. 105-34,
as amended, set out as a note under section 4041 of this title.
Amendment by section 1601(f)(2) of Pub. L. 105-34 effective as if
included in the provisions of the Small Business Job Protection Act
of 1996, Pub. L. 104-188, to which it relates, see section 1601(j)
of Pub. L. 105-34, set out as a note under section 23 of this
title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 13242(d)(34) to (41) of Pub. L. 103-66
effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103-66, set
out as a note under section 4041 of this title.
Section 13244(b) of Pub. L. 103-66 provided that: "The amendment
made by this section [amending this section] shall apply to amounts
attributable to taxes imposed on or after October 1, 1995."
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11211(a)(5)(D)-(F) of Pub. L. 101-508
applicable to gasoline removed (as defined in former section 4082
of this title) after Nov. 30, 1990, see section 11211(a)(6) of Pub.
L. 101-508, set out as a note under section 4041 of this title.
Amendment by section 11211(b)(6)(H) of Pub. L. 101-508 effective
Dec. 1, 1990, see section 11211(b)(7) of Pub. L. 101-508, set out
as a note under section 4041 of this title.
Section 11211(h)(2) of Pub. L. 101-508 provided that: "The
amendment made by paragraph (1) [amending this section] shall apply
to amounts attributable to taxes imposed on or after December 1,
1990."
Section 11211(i)(4) of Pub. L. 101-508 provided that: "The
amendments made by this subsection [amending this section and
section 9504 of this title] shall take effect on December 1, 1990."
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 effective as if included in the
provision of the Revenue Act of 1987, Pub. L. 100-203, title X, to
which such amendment relates, see section 7823 of Pub. L. 101-239,
set out as a note under section 26 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-448 effective Oct. 1, 1988, see section
6(e) of Pub. L. 100-448, set out as a note under section 777 of
Title 16, Conservation.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by Pub. L. 100-203 applicable to sales after Mar. 31,
1988, see section 10502(e) of Pub. L. 100-203, set out as a note
under section 40 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section
521(e) of Pub. L. 99-499, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 474(r)(43) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, and to carrybacks from
such years, see section 475(a) of Pub. L. 98-369, set out as a note
under section 21 of this title.
Amendment by section 911(d)(1) of Pub. L. 98-369 effective Aug.
1, 1984, see section 911(e) of Pub. L. 98-369, set out as a note
under section 6427 of this title.
Amendment by section 1016(b) of Pub. L. 98-369 effective Oct. 1,
1984, see section 1016(e) of Pub. L. 98-369, set out as an
Effective Date note under section 9504 of this title.
EFFECTIVE DATE; SAVINGS PROVISION
Section 531(e) of Pub. L. 97-424 provided that:
"(1) In general. - The amendments made by this section [enacting
this section, amending section 460l-11 of Title 16, Conservation,
and amending provisions set out as a note under section 120 of
Title 23, Highways] shall take effect on January 1, 1983.
"(2) New highway trust fund treated as continuation of old. - The
Highway Trust Fund established by the amendments made by this
section shall be treated for all purposes of law as the
continuation of the Highway Trust Fund established by section 209
of the Highway Revenue Act of 1956 [section 209 of act June 29,
1956, ch. 462, title II, 70 Stat. 397, set out as a note under
section 120 of Title 23, Highways]. Any reference in any law to the
Highway Trust Fund established by such section 209 shall be deemed
to include (wherever appropriate) a reference to the Highway Trust
Fund established by the amendments made by this section."
CALCULATION OF ESTIMATED TRUST FUND CONTRIBUTIONS
Pub. L. 108-310, Sec. 12(g), Sept. 30, 2004, 118 Stat. 1163,
provided that: "The amendment made by section 13(c) of this Act
[amending this section] shall have no effect on the estimates of
tax payments attributable to highway users in each State paid into
the Highway Trust Fund for purposes of apportioning funds to States
in fiscal year 2004 until enactment of a multiyear law
reauthorizing surface transportation programs."
SPECIAL RULE FOR CORE HIGHWAY PROGRAMS
Pub. L. 108-280, Sec. 10(a)(4), July 30, 2004, 118 Stat. 887,
which provided for the temporary application of subsecs. (b)(5) and
(c)(1) of this section relating to core highway programs, was
repealed by Pub. L. 108-310, Sec. 13(a)(4), Sept. 30, 2004, 118
Stat. 1163.
REPORT ON NONHIGHWAY RECREATIONAL FUEL TAXES
Section 8003(d) of Pub. L. 102-240 provided that: "The Secretary
of the Treasury shall, within a reasonable period after the close
of each of fiscal years 1992 through 1996, submit a report to the
Committee on Ways and Means of the House of Representatives and the
Committee on Finance of the Senate specifying his estimate of the
amount of nonhighway recreational fuel taxes (as defined in section
9503(c)(6) of the Internal Revenue Code of 1986, as added by this
Act) received in the Treasury during such fiscal year."