PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-437 SEC. 11216. AMENDMENTS TO GAS GUZZLER TAX. (a) INCREASE IN RATE OF TAX. —Subsection (a) of section 4064 (relating to gas guzzler tax) is amended to read as follows: "(a) IMPOSITION OF TAX. — There is hereby imposed on the sale by the manufacturer of each automobile a tax determined in accordance with the following table: If the fuel economy of the model type in which the automobile falls is: The tax is: At least 22.5 $0 At least 21.5 but less than 22.5 1,000 At least 20.5 but less than 21.5 1,300 At least 19.5 but less than 20.5 1,700 At least 18.5 but less than 19.5 2,100 At least 17.5 but less than 18.5 2,600 At least 16.5 but less than 17.5 3,000 At least 15.5 but less than 16.5 3,700 At least 14.5 but less than 15.5 4,500 At least 13.5 but less than 14.5 5,400 At least 12.5 but less than 13.5 6,400 Less than 12.5 7,700." (b) LIMOUSINES INCLUDED WITHOUT REGARD TO WEIGHT.— Subparagraph (A) of section 4064(b)(l) is amended by adding at the end thereof the following new sentence: "In the case of a limousine, the preceding sentence shall be applied without regard to clause (ii)." (c) REPEAL OF EXCEPTION FOR LENGTHENING EXISTING AUTO- MOBILES.— Subparagraph (B) of section 4064(b)(5) (defining manufacturer) is amended to read as follows: "(B) LENGTHENING TREATED AS MANUFACTURE. — For purposes of this section, subchapter G of this chapter, and section 6416(b)(3), the lengthening of an automobile by any person shall be treated as the manufacture of an automobile by such person." (d) REPEAL OF SPECIAL RULES FOR SMALL MANUFACTURERS. — Section 4064 is amended by striking subsection (d). (e) EFFECTIVE DATES. — 26 USC 4064 (1) SUBSECTIONS (a) AND (b).— The amendments made by "°*®- subsections (a) and (b) shall apply to sales after December 31, 1990. (2) SUBSECTION (C).—The amendments made by subsection (c) shall take effect on January 1, 1991. (3) SUBSECTION (d).— The simendment made by subsection (d) shall take effect on the date of the enactment of this section. SEC. 11217. TELEPHONE EXCISE TAX MODIFIED AND MADE PERMANENT. (a) TAX MADE PERMANENT.— Paragraph (2) of section 4251(b) is amended by striking "percent;" and all that follows and inserting "percent." 0)) ACCELERATION OF DEPOSIT REQUIREMENTS.— (1) IN GENERAL.— Subsection (e) of section 6302 (relating to time for deposit of taxes of airline tickets) is amended— (A) by inserting "COMMUNICATIONS SERVICES AND" before "AI R L INE", and (B) by inserting "section 4251 or" before "subsection (a) or (b)". (2) EFFECTIVE DATE. — The amendment made by paragraph (1) 26 USC 6302 shall apply to payments of taxes considered collected during ^^*^' semimonthly periods beginning after December 31, 1990.
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