92 STAT. 2756
PUBLIC LAW 95-599—NOV. 6, 1978 TITLE IV BUY AMERICA
49 USC 1602 note,
Exceptions.
SEC. 401. (a) Notwithstanding any other provision of law, the Secretary of Transportation shall not obligate any funds authorized to be appropriated by this Act or by any Act amended by this Act and administered by the Department of Transportation, whose total cost exceeds $500,000 unless only such unmanufactured articles, materials, and supplies as have been mined or produced in the United States, and only such manufactured articles, materials, and supplies as have been manufactured in the United States substantially all from articles, materials, and supplies mined, produced, or manufactured, as the case may be, in the United States, will be used in such project. (b) The provisions of subsection (a) of this section shall not apply where the Secretary determines— (1) their application would be inconsistent with the public interest; (2) in the case of acquisition of rolling stock their application would result in unreasonable cost (after g r a n t i n g appropriate price adjustments to domestic products based on that portion of project cost likely to be returned to the United States and to the States in the form of tax revenues; (3) supplies of the class or kind to be used in the manufacture of articles, materials, supplies that are not mined, produced, or manufactured in the United States in sufficient and reasonably available quantities and of a satisfactory quality; or (4) that inclusion of domestic material will increase the cost of the overall project contract by more than 10 per centum.
TITLE V—HIGHWAY REVENUE ACT OF 1978 23 USC 101 note. SEC. 501. SHORT TITLE. This title may be cited as the " H i g h w a y Revenue Act of 1978". SEC. 502. 5-YEAR EXTENSION OF THE TAXES WHICH ARE TRANSFERRED INTO THE HIGHWAY TRUST FUND. (a) GENERAL RULE.—-The following provisions of the I n t e r n a l Revenue Code of 1954 are amended by striking out "1979" each place it appears and inserting in lieu thereof "1984": 26 USC 4041. (1) Section 4041(e) ( r e l a t i n g to rate reduction). 26 USC 4061. (2) Section 4061(a)(1) (relating to imposition of tax on trucks, buses, etc.). (3) Section 4061(b)(1) (relating to imposition of tax on part s and accessories). 26 USC 4071. i'^) Section 4071(d) (relating to imposition of tax on tires and tubes). 26 USC 4081. (5) Section 4081(b) (relating to imposition of tax on gasoline). 26 USC 4481. (6) Section 4481(a) (relating to imposition of tax on use of highway motor vehicles). (7) Section 4481(e) (relating to period tax in effect). 26 USC 4482. (8) Section 4482(c)(4) (defining taxable period). 26 USC 6156. (9) Section 6156(e)(2) (relating to installment payments of tax on use of highway motor vehicles). 26 USC 6421. (10) Section 6421(h) (relating to tax on gasoline used for certain nonhighway purposes or by local transit systems).
�
