PUBLIC LAW 97-424—JAN. 6, 1983 SEC. 514. TAXES ON HEAVY TRUCK TIRES. (a) GENERAL RULE.—Subsection (a) of section 4071 (relating to imposition and rate of tax on tires and tubes) is amended to read as follows:
96 STAT. 2181 26 USC 4071.
"(a) IMPOSITION AND RATE OF TAX.—There is hereby imposed on
tires of the type used on highway vehicles, if wholly or in part made of rubber, sold by the manufacturer, producer, or importer a tax at the following rates: "If the tire weighs: The rate of tax is: Not more than 40 lbs No tax. More than 40 lbs. but not more than 15 cents per lb. in excess of 40 lbs. 70 lbs. More than 70 lbs. but not more than $4.50 plus 30 cents per lb. in excess of 70 90 lbs. lbs. More than 90 lbs $10.50 plus 50 cents per lb. in excess of 90 lbs." (b) EFFECTIVE DATE.—The amendment made by this section shall
apply to articles sold on or after January 1, 1984.
26 USC 4071 ^°^-
SEC. 515. REPEAL OF TAX ON LUBRICATING OIL. (a) GENERAL RULE.—Subpart B of part III of subchapter A of chapter 32 (relating to tax on lubricating oil) is hereby repealed. 26 USC (b) TECHNICAL AMENDMENTS.— 409i-4094. (1) Subsection (c) of section 4221 is amended by striking out 26 USC 4221. "4083, or 4093" and inserting in lieu thereof "or 4083". (2) Subsection (d) of section 4222 is amended by striking out 26 USC 4222. "4093,". (3)(A) Section 6206 is amended by striking out "4091 (with 26 USC 6206. respect to payments under section 6424)," and by striking out "6424," each place it appears in the heading and the text. (B) The table of sections for subchapter A of chapter 63 is amended by striking out "6424," in the item relating to section 6206. (4) Paragraph (2) of section 6416(b) is amended— 26 USC 6416. (A) by striking out subparagraph (N), (B) by striking out the next to the last sentence, (C) by inserting "or" at the end of subparagraph (L), and (D) by striking out "; or" at the end of subparagraph (M) and inserting in lieu thereof a period. (5) Section 6424 (relating to lubricating oil used for certain 26 USC 6424. nontaxable purposes) is hereby repealed. (6)(A) Subsection (a) of section 39 is amended by striking out 26 USC 39. paragraph (3), by redesignating paragraph (4) as paragraph (3), and by inserting "and" at the end of paragraph (2). (B) Subsection (b) of section 39 is amended— (i) by striking out "section 6421, 6424, or 6427" and inserting in lieu thereof "section 6421 or 6427", and (ii) by striking out "section 6421(i), 6424(f), or 6427(i)" and inserting in lieu thereof "section 6421(i) or 6427(i)". (C) The heading for section 39 is amended by striking out ", SPECIAL FUELS, AND LUBRICATING OIL" and inserting in lieu thereof "AND SPECIAL FUELS".
(D) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking out ", special fuels, and lubricating oil" in the item relating to section 39 and inserting in lieu thereof "and special fuels".
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