Federal Laws and Material Relating to the Federal Highway Administration

(5) APPORTIONMENT OF AMOUNTS PREVIOUSLY WITHHELD FROM APPORTIONMENT.-Whenever the Secretary of the Treasury determines that there will be available in the Trust Fund (excluding repayable advances) amounts which, after all other expenditures required to be made from the Trust Fund have been defrayed, will be available to defray the expenditures required as a result of the apportionment of funds previously withheld from apportionment for any fiscal year, he shall so advise the Secretary of Transportation. The Secretary of Transportation shall apportion to the States such portion of the funds so withheld from apportionment as the Secretary of the Treasury has advised him may be so apportioned without causing expenditures from the Trust Fund to exceed amounts available in the Trust Fund (excluding repayable advances) to defray such expenditures. Any funds apportioned pursuant to the preceding sentence shall remain available for the period for which they would be available if such apportionment took effect with the fiscal year in which they are apportioned pursuant to the preceding sentence.19a

Sec. 210. Investigation and report to Congress.

(a) Purpose

The Purpose of this section is to make available to the Congress information on the basis of which it may determine what taxes should be imposed by the United States, and in what amounts, in order to assure, insofar as practicable, an equitable distribution of the tax burden among the various classes of persons using the Federal-aid highways or otherwise deriving benefits from such highways.

(b) Study and investigation

In order to carry out the purpose of this section, the Secretary of Commerce is hereby authorized and directed, in cooperation with other Federal officers and agencies (particularly the Interstate Commerce Commission) and with the State highway departments, to make a study and investigation of

(1) the effects on design, construction, and maintenance of Federalaid highways of (A) the use of vehicles of different dimensions, weights, and other specifications, and (B) the frequency of occurrences of such vehicles in the traffic stream.

(2) the proportionate share of the design, construction, and maintenance costs of the Federal-aid highways attributable to each class of persons using such highways, such proportionate share to be based on the effects referred to in paragraph (1) and the benefits derived from the use of such highways, and

(3) any direct and indirect benefits accruing to any class which derives benefits from Federal-aid highways, in addition to benefits from

19 Amended by sec. 504 of Public Law 95-599, Nov. 6, 1978 (92 Stat. 2757-2758).

actual use of such highways, which are attributable to public expenditures for such highways.

The Secretary of Commerce shall coordinate the study and investigation required by this section with

(1) the research and other activities authorized by section 10 of the Federal-aid Highway Act of 1954, and

(2) the tests referred to in section 108(k) of this Act.

(d) Reports on study and investigation

The Secretary of Commerce shall report to the Congress the results of the study and investigation required by this section. The final report shall be made as soon as possible, but in no event later than January 3, 1961. On or before March 1, 1957, March 1, 1958, March 1, 1959, and March 1, 1960, the Secretary of Commerce shall report to the Congress the progress that has been made in carrying out the study and investigation required by this section. Each such report shall be printed as a House document of the session of the Congress to which the report is made.20

(e) Funds for study and investigation

There are hereby authorized to be appropriated out of the Highway Trust Fund such sums as may be necessary to enable the Secretary of Commerce to carry out the provisions of this section.

LAND AND WATER CONSERVATION FUND ACT OF 1965

Public Law 88-578, 88th Cong., Sept. 3, 1964, 78 Stat. 897

SEC. 201. (a) There shall be set aside in the land and water conservation fund in the Treasury of the United States provided for in title I of this Act the amounts specified in section 209(f) (5) of the Highway Revenue Act of 1956 (relating to special motor fuels and gasoline used in motorboats).

(b) There shall be paid from time to time from the land and water conservation fund into the general fund of the Treasury amounts estimated by the Secretary of the Treasury as equivalent to—

(1) the amounts paid before July 1, 1985, under section 6421 of the Internal Revenue Code of 1954 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes or by local transit systems) with respect to gasoline used after December 31, 1964, in motor

20 Amended by sec. 1 of Public Law 85-823, Aug. 28, 1959 (72 Stat. 983).

boats, on the basis of claims filed for periods ending before October 1, 1984; and

(2) 80 percent of the floor stocks refunds made before July 1, 1985, under section 6412(a) (2) of such Code with respect to gasoline to be used in motorboats.22

Title 26. United States Code, "Internal Revenue Code"

Sec. 39. Certain uses of gasoline, special fuels, and lubricating oil. (a) General rule

There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer

(1) under section 6420 with respect to gasoline used during the taxable year on a farm for farming purposes (determined without regard to section 6420 (g)),

(2) under section 6421 with respect to gasoline used during the taxable year (A) otherwise than as a fuel in a highway vehicle or (B) in vehicles while engaged in furnishing certain public passenger land transportation service (determined without regard to section 6421 (i)), (3) under section 6424 with respect to lubricating oil used during the taxable year for certain nontaxable purposes (determined without regard to section 6424(f)), and

(4) under section 6427 with respect to fuels used for nontaxable purposes or resold during the taxable year (determined without regard to section 6427 (h)).

(b) Exception

Credit shall not be allowed under subsection (a) for any amount payable under section 6421, 6424, or 6427, if a claim for such amount is timely filed and, under section 6421 (i), 6424(f), or 6427 (h), is payable under such section.

(As amended Pub. L. 91-258, Title II, § 207 (c), May 21, 1970, 84 Stat. 248; Pub.L. 94-455, Title XIX, §§ 1901(a)(3), 1906(b) (8), (9), Oct. 4, 1976, 90 Stat. 1764, 1834; Pub.L. 94–530, § 1(c) (1), Oct. 17, 1976, 90 Stat. 2487; Pub.L. 95-599, Title V, § 505 (c) (1), Nov. 6, 1978, 92 Stat. 2760; Pub.L. 95-618, Title II, § 233 (b) (2) (C), Nov. 9, 1978, 92 Stat. 3191.)

21 22 Amended by sec. 302 of Pub. L. 91-605, Dec. 31, 1970 (84 Stat. 1713); sec. 302 of Public Law 94-280, May 5, 1976 (90 Stat. 456); and sec. 503(b) of Public Law 95-599, Nov. 6, 1978 (92 Stat. 2757).

Chapter 31.-SPECIAL FUELS*

Sec. 4041. Imposition of tax.**

(a) Diesel fuel

There is hereby imposed a tax of 4 cents a gallon upon any liquid (other than any product taxable under section 4081)—

(1) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle, for use as a fuel in such vehicle; or (2) used by any person as a fuel in a diesel-powered highway vehicle unless there was a taxable sale of such liquid under paragraph (1). In the case of a liquid taxable under this subsection sold for use or used as a fuel in a diesel-powered highway vehicle (A) which (at the time of such sale or use) is not registered, and is not required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a diesel-powered highway vehicle owned by the United States, is not used on the highway, the tax imposed by paragraph (1) or by paragraph (2) shall be 2 cents a gallon. If a liquid on which tax was imposed by paragraph (1) at the rate of 2 cents a gallon by reason of the preceding sentence is used as a fuel in a diesel-powered highway vehicle (A) which (at the time of such use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a diesel-powered highway vehicle owned by the United States, is used on the highway, a tax of 2 cents a gallon shall be imposed under paragraph (2). (b) Special motor fuels

There is hereby imposed a tax of 4 cents a gallon upon benzol, benzene, naphtha, liquefied petroleum gas, casinghead and natural gasoline, or any other liquid (other than kerosene, gas oil, or fuel oil, or any product taxable under section 4081 or subsection (a) of this section) —

(1) sold by any person to an owner, lessee, or other operator of a motor vehicle, or motorboat for use as a fuel in such motor vehicle, or motorboat; or

(2) used by any person as a fuel in a motor vehicle or motorboat unless there was a taxable sale of such liquid under pragaraph (1).

In the case of a liquid taxable under this subsection sold for use or used otherwise than as a fuel in a highway vehicle (A) which (at the time of such sale or use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a highway vehicle owned by the United States, is used on the highway, the tax imposed by paragraph (1) or by paragraph (2) shall be 2 cents a

*Chapter title amended by Public L. 94-455, Oct. 5, 1976, Title XIX, § 1904 (a) (1) (A), 90 Stat. 1810.

**Amended after January 1980 publication-Sec. Pub. L. 96-223, sec. 232 (a), 94 Stat. 273.

gallon. If a liquid on which tax was imposed by pragraph (1) at the rate of 2 cents a gallon by reason of the preceding sentence is used as a fuel in a highway vehicle (A) which (at the time of such use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a highway vehicle owned by the United States, is used on the highway, a tax of 2 cents a gallon shall be imposed under paragraph (2).

(1) IN GENERAL.-There is hereby imposed a tax of 7 cents a gallon upon any liquid (other than any product taxable under section 4081) — (A) sold by any person to an owner, lessee, or other operator of an aircraft, for use as a fuel in such aircraft in noncommercial aviation; or

(B) used by any person as a fuel in an aircraft in noncommercial aviation, unless there was a taxable sale of such liquid under this section.

(2) GASOLINE.-There is hereby imposed a tax (at the rate specified in paragraph (3)) upon any product taxable under section 4081

(A) sold by any person to an owner, lessee, or other operator of an aircraft, for use as a fuel in such aircraft in noncommercial aviation; or

(B) used by any person as a fuel in an aircraft in noncommercial aviation, unless there was a taxable sale of such product under subparagraph (A).

The tax imposed by this paragraph shall be in addition to any tax imposed under section 4081.

(3) RATE OF TAX.-The rate of tax imposed by paragraph (2) is as follows:

3 cents a gallon for the period ending September 30, 1979 and 52 cents a gallon for the period after September 30, 1979. (4) DEFINITION OF NONCOMMERCIAL AVIATION. For purposes of this chapter, the term "noncommercial aviation" means any use of an aircraft, other than use in a business of transporting persons or property for compensation or hire by air. The term also includes any use of an aircraft, in a business described in the preceding sentence, which is properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282.

(5) TERMINATION.-On and after July 1, 1980, the taxes imposed by paragraphs (1) and (2) shall not apply.

(d) Additional tax

If a liquid on which tax was imposed on the sale thereof is taxable at a higher rate under subsection (c)(1) of this section on the use thereof, there is hereby imposed a tax equal to the difference between the tax so imposed and the tax payable at such higher rate.

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