Source: http://law2.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4041&num=0&edition=prelim
Timestamp: 2017-03-28 10:10:52
Document Index: 357054397

Matched Legal Cases: ['§ 4041', '§853', '§853', '§301', '§3', '§3', '§2', '§202', '§119', '§201', '§201', '§802', '§202', '§303', '§303', '§1904', '§1', '§502', '§703', '§221', '§232', '§1', '§279', '§511', '§911', '§1018', '§521', '§422', '§1702', '§1878', '§502', '§10502', '§402', '§1017', '§2001', '§11211', '§8002', '§13163', '§1208', '§2', '§902', '§1031', '§1435', '§1601', '§9002', '§6010', '§241', '§301', '§853', '§1362', '§11101', '§1207', '§208', '§6', '§142', '§402', '§402', '§40102', '§2008', '§31102', '§31102', '§2008', '§40102', '§402', '§402', '§142', '§1207', '§11101', '§11113', '§11161', '§1362', '§241', '§853', '§902', '§907', '§1031', '§1032', '§9008', '§524', '§1435', '§2', '§1609', '§13163', '§13241', '§13242', '§11211', '§11211', '§11213', '§2001', '§404', '§422', '§1702', '§521', '§913', '§1018', '§511', '§279', '§221', '§232', '§222', '§1', '§1904', '§211', '§802', '§208', '§1', '§211', '§2', '§201', '§201', '§1', '§1', '§11213', '§204', '§232', '§221', '§232', '§2']

[USC07] 26 USC 4041: Imposition of tax
TITLE 26 / Subtitle D / CHAPTER 31 / Subchapter B / § 4041
26 USC 4041: Imposition of tax
[(e) Repealed. Pub. L. 108–357, title VIII, §853(d)(2)(C), Oct. 22, 2004, 118 Stat. 1613
[(i) Repealed. Pub. L. 108–357, title VIII, §853(d)(2)(D), Oct. 22, 2004, 118 Stat. 1613
[(k) Repealed. Pub. L. 108–357, title III, §301(c)(6), Oct. 22, 2004, 118 Stat. 1461
(Aug. 16, 1954, ch. 736, 68A Stat. 478
; Mar. 30, 1955, ch. 18, §3(a)(1), 69 Stat. 14
; Mar. 29, 1956, ch. 115, §3(a)(1), 70 Stat. 66
; Apr. 2, 1956, ch. 160, §2(a)(1), 70 Stat. 89
; June 29, 1956, ch. 462, title II, §202, 70 Stat. 387
; Pub. L. 85–859, title I, §119(b)(1), Sept. 2, 1958, 72 Stat. 1286
; Pub. L. 86–342, title II, §201(b), Sept. 21, 1959, 73 Stat. 613
; Pub. L. 87–61, title II, §201(a), (c), (d), June 29, 1961, 75 Stat. 123
, 124; Pub. L. 89–44, title VIII, §802(a)(2), June 21, 1965, 79 Stat. 159
; Pub. L. 91–258, title II, §202, May 21, 1970, 84 Stat. 237
; Pub. L. 91–605, title III, §303(a)(1), (2), Dec. 31, 1970, 84 Stat. 1743
; Pub. L. 94–280, title III, §303(a)(1), (2), May 5, 1976, 90 Stat. 456
; Pub. L. 94–455, title XIX, §§1904(a)(1)(B), (C), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1810
, 1811, 1834; Pub. L. 94–530, §1(a), Oct. 17, 1976, 90 Stat. 2487
; Pub. L. 95–599, title V, §502(a)(1), (b), Nov. 6, 1978, 92 Stat. 2756
, 2757; Pub. L. 95–600, title VII, §703(l)(1), (2), Nov. 6, 1978, 92 Stat. 2942
; Pub. L. 95–618, title II, §§221(b)(1), 222(a)(2), 233(a)(3)(B), Nov. 9, 1978, 92 Stat. 3185
, 3187, 3191; Pub. L. 96–223, title II, §232(a)(2), Apr. 2, 1980, 94 Stat. 273
; Pub. L. 96–298, §1(a), July 1, 1980, 94 Stat. 829
; Pub. L. 97–248, title II, §279(a), (b)(1), Sept. 3, 1982, 96 Stat. 563
; Pub. L. 97–424, title V, §§511(a)(2), (b)(1), (c)(2), (d)(2), (g)(1), 516(a)(1), (b)(1), Jan. 6, 1983, 96 Stat. 2169–2171
, 2173, 2182, 2183; Pub. L. 98–369, div. A, title IX, §§911(a), 912(a), 913(a), title X, §1018(a), July 18, 1984, 98 Stat. 1005
, 1007, 1008, 1021; Pub. L. 99–499, title V, §521(a)(2), (d)(1)–(3), Oct. 17, 1986, 100 Stat. 1776
, 1779; Pub. L. 99–514, title IV, §422(a)(1), (2), title XVII, §1702(a), title XVIII, §1878(c)(1), Oct. 22, 1986, 100 Stat. 2229
, 2773, 2903; Pub. L. 100–17, title V, §502(a)(1), (b)(1)–(3), (c)(1), Apr. 2, 1987, 101 Stat. 256
, 257; Pub. L. 100–203, title X, §10502(b), Dec. 22, 1987, 101 Stat. 1330–441
; Pub. L. 100–223, title IV, §§402(b), 404(b), 405(b)(3), Dec. 30, 1987, 101 Stat. 1532
, 1533, 1535; Pub. L. 100–647, title I, §1017(c)(3), (4), title II, §2001(d)(2), (3)(A)–(D), Nov. 10, 1988, 102 Stat. 3576
, 3595; Pub. L. 101–508, title XI, §§11211(a)(4), (b)(3), (6)(C)–(E)(i), (F), (d)(1), (2), (e)(1), (2), 11213(b)(2)(A), (B), (d)(2)(B), (e)(3), Nov. 5, 1990, 104 Stat. 1388–423
, 1388-425 to 1388-427, 1388-433, 1388-436; Pub. L. 102–240, title VIII, §8002(b)(1), (2), Dec. 18, 1991, 105 Stat. 2203
; Pub. L. 103–66, title XIII, §§13163(a)(2), 13241(b)(2)(A), (B)(iii), (c), (e), (f)(1), (2), 13242(d)(3)–(13), Aug. 10, 1993, 107 Stat. 453
, 510, 511, 522-524; Pub. L. 104–188, title I, §§1208, 1609(a)(3), (g)(3), (4)(A), Aug. 20, 1996, 110 Stat. 1776
, 1841-1843; Pub. L. 105–2, §2(a)(3), Feb. 28, 1997, 111 Stat. 4
; Pub. L. 105–34, title IX, §§902(b)(1), (2), 907(a), (b), title X, §§1031(a)(3), 1032(e)(1), (2), title XIV, §1435(b), title XVI, §1601(f)(4)(A), (B), Aug. 5, 1997, 111 Stat. 873
, 875, 929, 935, 1053, 1090; Pub. L. 105–178, title IX, §§9002(a)(1)(A)–(C), 9003(a)(1)(A), (B), (b)(2)(A), 9006(a), June 9, 1998, 112 Stat. 499
, 501, 502, 506; Pub. L. 105–206, title VI, §6010(g)(1), July 22, 1998, 112 Stat. 814
; Pub. L. 108–357, title II, §241(a)(1), (2)(A), title III, §301(c)(5), (6), title VIII, §853(a)(6), (d)(2)(A)–(E), Oct. 22, 2004, 118 Stat. 1437
, 1461, 1611-1613; Pub. L. 109–58, title XIII, §1362(b)(2), Aug. 8, 2005, 119 Stat. 1059
; Pub. L. 109–59, title XI, §§11101(a)(1)(A)–(C), 11113(a), 11151(e)(2), 11161(b)(1), (3)(A), Aug. 10, 2005, 119 Stat. 1943
, 1946, 1969-1971; Pub. L. 109–280, title XII, §1207(a), Aug. 17, 2006, 120 Stat. 1070
; Pub. L. 109–432, div. A, title II, §208, Dec. 20, 2006, 120 Stat. 2946
; Pub. L. 110–172, §6(d)(1)(A), (2)(A), (3), Dec. 29, 2007, 121 Stat. 2480
, 2481; Pub. L. 112–30, title I, §142(a)(1)(A), (B), (2)(A), Sept. 16, 2011, 125 Stat. 355
, 356; Pub. L. 112–102, title IV, §402(a)(1)(A), (B), (2)(A), Mar. 30, 2012, 126 Stat. 281
, 282; Pub. L. 112–140, title IV, §402(a)(1)(A), (B), (2)(A), June 29, 2012, 126 Stat. 402
; Pub. L. 112–141, div. D, title I, §40102(a)(1)(A), (B), (2)(A), July 6, 2012, 126 Stat. 844
; Pub. L. 114–41, title II, §2008(a)–(c), July 31, 2015, 129 Stat. 459
, 460; Pub. L. 114–94, div. C, title XXXI, §31102(a)(1)(A), (B), (2)(A), Dec. 4, 2015, 129 Stat. 1727
Pub. L. 114–94, div. C, title XXXI, §31102(f), Dec. 4, 2015, 129 Stat. 1728
, provided that: "The amendments made by this section [amending this section and sections 4051, 4071, 4081, 4221, 4481 to 4483, 6412, and 9503 of this title and section 200310 of Title 54, National Park Service and Related Programs] shall take effect on October 1, 2016."
Pub. L. 114–41, title II, §2008(d), July 31, 2015, 129 Stat. 460
, provided that: "The amendments made by this section [amending this section] shall apply to any sale or use of fuel after December 31, 2015."
Pub. L. 112–141, div. D, title I, §40102(f), July 6, 2012, 126 Stat. 845
, provided that: "Except as otherwise provided in this section, the amendments made by this section [amending this section, sections 4051, 4071, 4081, 4221, 4481 to 4483, 6412, and 9503 of this title, and former section 460l–11 of Title 16, Conservation] shall take effect on July 1, 2012."
Pub. L. 112–140, title IV, §402(f), June 29, 2012, 126 Stat. 403
Pub. L. 112–102, title IV, §402(f), Mar. 30, 2012, 126 Stat. 283
, provided that: "The amendments made by this section [amending this section, sections 4051, 4071, 4081, 4221, 4481 to 4483, 6412, and 9503 of this title, and former section 460l–11 of Title 16, Conservation] shall take effect on April 1, 2012."
Pub. L. 112–30, title I, §142(f), Sept. 16, 2011, 125 Stat. 357
, provided that: "The amendments made by this section [amending this section, sections 4051, 4071, 4081, 4221, 4481 to 4483, 6412, and 9503 of this title, and former section 460l–11 of Title 16, Conservation] shall take effect on October 1, 2011."
Pub. L. 109–280, title XII, §1207(g), Aug. 17, 2006, 120 Stat. 1072
Pub. L. 109–59, title XI, §11101(e), Aug. 10, 2005, 119 Stat. 1945
, provided that: "The amendments made by this section [amending this section, sections 4051, 4071, 4081, 4221, 4481 to 4483, 6412, 9503, and 9504 of this title, and section 460l–11 of Title 16, Conservation] shall take effect on the date of the enactment of this Act [Aug. 10, 2005]."
Pub. L. 109–59, title XI, §11113(d), Aug. 10, 2005, 119 Stat. 1949
, provided that: "The amendments made by this section [amending this section and sections 4101, 6426, and 6427 of this title] shall apply to any sale or use for any period after September 30, 2006."
Pub. L. 109–59, title XI, §11161(e), Aug. 10, 2005, 119 Stat. 1973
, provided that: "The amendments made by this section [amending this section and sections 4081, 4082, 6427, 9502, and 9503 of this title] shall apply to fuels or liquids removed, entered, or sold after September 30, 2005."
Pub. L. 109–58, title XIII, §1362(d), Aug. 8, 2005, 119 Stat. 1060
Pub. L. 108–357, title II, §241(c), Oct. 22, 2004, 118 Stat. 1438
, provided that: "The amendments made by this section [amending this section and sections 4042, 4082, 6421, and 6427 of this title] shall take effect on January 1, 2005."
Pub. L. 108–357, title VIII, §853(e), Oct. 22, 2004, 118 Stat. 1614
, provided that: "The amendments made by this section [amending this section and sections 4081 to 4083, 4101, 4103, 4221, 6206, 6416, 6427, 6724, 9502, and 9508 of this title, redesignating subpart C of part III of subchapter A of chapter 32 of this title as subpart B of part III of subchapter A of chapter 32 of this title, and repealing former subpart B of part III of subchapter A of chapter 32 of this title] shall apply to aviation-grade kerosene removed, entered, or sold after December 31, 2004."
Pub. L. 105–34, title IX, §902(c), Aug. 5, 1997, 111 Stat. 873
, provided that: "The amendments made by this section [amending this section and sections 4083 and 6421 of this title] shall take effect on January 1, 1998."
Pub. L. 105–34, title IX, §907(c), Aug. 5, 1997, 111 Stat. 876
, provided that: "The amendments made by this section [amending this section] shall take effect on October 1, 1997."
Pub. L. 105–34, title X, §1031(e)(1), Aug. 5, 1997, 111 Stat. 932
, provided that: "The amendments made by subsection (a) [amending this section and sections 4081 and 4091 of this title] shall apply take effect [sic] on October 1, 1997."
Pub. L. 105–34, title X, §1032(f), Aug. 5, 1997, 111 Stat. 935
, as amended by Pub. L. 105–178, title IX, §9008, June 9, 1998, 112 Stat. 506
; Pub. L. 106–170, title V, §524, Dec. 17, 1999, 113 Stat. 1928
Pub. L. 105–34, title XIV, §1435(c)(2), Aug. 5, 1997, 111 Stat. 1053
, provided that: "The amendment made by subsection (b) [amending this section] shall take effect on October 1, 1997."
Pub. L. 105–2, §2(e)(1), Feb. 28, 1997, 111 Stat. 7
, provided that: "The amendments made by subsection (a) [amending this section and sections 4081 and 4091 of this title] shall apply to periods beginning on or after the 7th day after the date of the enactment of this Act [Feb. 28, 1997]."
Pub. L. 104–188, title XVI, §1609(i), Aug. 20, 1996, 110 Stat. 1844
, provided that: "The amendments made by this section [amending this section and sections 4081, 4091, 4261, 4271, 4282, 6421, and 9502 of this title] shall take effect on the 7th calendar day after the date of the enactment of this Act [Aug. 20, 1996], except that the amendments made by subsection (b) [amending sections 4261 and 4271 of this title] shall not apply to any amount paid before such date."
Pub. L. 103–66, title XIII, §13163(d), Aug. 10, 1993, 107 Stat. 454
, provided that: "The amendments made by this section [amending this section and sections 4092, 6421, and 9508 of this title] shall take effect on January 1, 1994."
Pub. L. 103–66, title XIII, §13241(g), Aug. 10, 1993, 107 Stat. 512
, provided that: "The amendments made by this section [amending this section and sections 4042, 4081, 4091, 4093, 6420, 6421, and 6427 of this title] shall take effect on October 1, 1993."
Pub. L. 103–66, title XIII, §13242(e), Aug. 10, 1993, 107 Stat. 528
, provided that: "The amendments made by this section [enacting sections 4084 and 6714 of this title and amending this section and sections 4081 to 4083, 4091 to 4093, 4101 to 4103, 6206, 6302, 6412, 6416, 6420, 6421, 6427, 9502, 9503, and 9508 of this title] shall take effect on January 1, 1994."
Pub. L. 101–508, title XI, §11211(a)(6), Nov. 5, 1990, 104 Stat. 1388–424
, provided that: "Except as otherwise provided in this subsection, the amendments made by this subsection [amending this section and sections 4081 and 9503 of this title] shall apply to gasoline removed (as defined in [former] section 4082 of the Internal Revenue Code of 1986) after November 30, 1990."
Pub. L. 101–508, title XI, §11211(b)(7), Nov. 5, 1990, 104 Stat. 1388–426
, provided that: "The amendments made by this subsection [amending this section and sections 4091, 4093, 6427, 9502, and 9503 of this title] shall take effect on December 1, 1990."
Pub. L. 101–508, title XI, §11213(b)(4), Nov. 5, 1990, 104 Stat. 1388–434
, provided that: "The amendments made by this subsection [amending this section and sections 4091 and 6427 of this title] shall take effect on December 1, 1990."
Pub. L. 100–647, title II, §2001(d)(1)(A), Nov. 10, 1988, 102 Stat. 3594
, provided that: "The amendments made by subsections (b)(3) and (d)(17) of section 10502 of the Revenue Act of 1987 [Pub. L. 100–203, amending this section and section 9508 of this title] shall be treated as if included in the amendments made by section 521 of the Superfund Revenue Act of 1986 [Pub. L. 99–499] except that the last sentence of [former] paragraphs (2) and (3) of section 4041(d) of the Internal Revenue Code of 1986 (as amended by such subsection (b)(3)) and the reference to section 4091 of such Code in section 9508(c)(2)(A) of such Code (as amended by such subsection (d)(1) [(d)(17)]) shall not apply to sales before April 1, 1988."
Pub. L. 100–223, title IV, §404(d)(2), Dec. 30, 1987, 101 Stat. 1533
, provided that: "The amendment made by subsection (b) [amending this section] shall take effect on October 1, 1988."
Pub. L. 99–514, title IV, §422(a)(3), Oct. 22, 1986, 100 Stat. 2230
, provided that: "The amendments made by this subsection [amending this section] shall take effect on January 1, 1987."
Pub. L. 99–514, title XVII, §1702(c), Oct. 22, 1986, 100 Stat. 2774
, provided that: "The amendments made by this section [amending this section and section 6652 of this title] shall apply to sales after the first calendar quarter beginning more than 60 days after the date of the enactment of this Act [Oct. 22, 1986]."
Pub. L. 99–499, title V, §521(e), Oct. 17, 1986, 100 Stat. 1780
, provided that: "The amendments made by this section [amending this section and sections 4042, 4081, 4221, 6416, 6420, 6421, 6427, 9502, 9503, and 9506 of this title] shall take effect on January 1, 1987."
Pub. L. 98–369, div. A, title IX, §913(c), July 18, 1984, 98 Stat. 1008
, provided that: "The amendments made by this section [amending this section and section 40 of this title] shall take effect on August 1, 1984."
Pub. L. 98–369, div. A, title X, §1018(c)(1), July 18, 1984, 98 Stat. 1022
, provided that: "The amendment made by subsection (a) [amending this section] shall take effect on April 1, 1984."
Pub. L. 97–424, title V, §511(h), Jan. 6, 1983, 96 Stat. 2173
Pub. L. 97–248, title II, §279(c), Sept. 3, 1982, 96 Stat. 564
, provided that: "The amendments made by this section [amending this section and section 6427 of this title] shall take effect on September 1, 1982."
Pub. L. 95–618, title II, §221(b)(2), Nov. 9, 1978, 92 Stat. 3185
, as amended by Pub. L. 96–223, title II, §232(a)(3), Apr. 2, 1980, 94 Stat. 273
, provided that: "The amendment made by paragraph (1) [amending this section] shall apply to sales or use after December 31, 1978."
Pub. L. 95–618, title II, §222(b), Nov. 9, 1978, 92 Stat. 3187
, provided that: "The amendments made by subsection (a) [amending this section and sections 6421 and 6424 of this title] shall apply with respect to uses after December 31, 1978."
Pub. L. 94–530, §1(d), Oct. 17, 1976, 90 Stat. 2488
, provided that: "The amendments made by this section [amending this section and sections 39, 6427, 7210, 7603, 7604, and 7605 of this title] shall take effect on October 1, 1976."
Pub. L. 94–455, title XIX, §1904(d), Oct. 4, 1976, 90 Stat. 1818
, provided that: "Except as otherwise provided in this section, the amendments made by this section [amending this section and sections 263, 861, 1232, 4042, 4216, 4217, 4227, 4253, 4261, 4271, 4371 to 4374, 4482, 4493, 4901, 4905, 4973, 6011, 6416, 6611, 6651, 6808, 7012, 7234, 7240, 7265, 7270, 7272, 7303, 7611, and 7655 of this title and repealing sections 4042, 4054 to 4058, 4226, 4292, 4294, 4295, 4591 to 4597, 4801 to 4806, 4811 to 4826, 4881 to 4886, 4911 to 4931, 6076, 6680, 6681, 6689, 7235, 7239, 7241, 7264, 7267, 7274, and 7328 of this title] shall take effect on the first day of the first month which begins more than 90 days after the date of the enactment of this Act [Oct. 4, 1976]."
Pub. L. 91–258, title II, §211, May 21, 1970, 84 Stat. 253
Pub. L. 89–44, title VIII, §802(d)(2), June 21, 1965, 79 Stat. 159
, provided that: "The amendment made by subsection (a)(2) [amending this section] shall apply with respect to casinghead and natural gasoline sold or used on or after July 1, 1965, except that such amendment shall not apply to a sale or use of casinghead or natural gasoline which was sold by a producer or importer before such date if tax under section 4081 of the Code (as in effect prior to the amendment made by subsection (a)(1) [amending section 4082 of this title]) was imposed with respect to such sale."
Pub. L. 87–61, title II, §208, June 29, 1961, 75 Stat. 128
Amendment by Pub. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see Pub. L. 85–859, §1(c), Sept. 2, 1958, 72 Stat. 1275
Act June 29, 1956, ch. 462, title II, §211, 70 Stat. 402
, provided that: "This title [enacting sections 173 and 174 of Title 23, Highways, and sections 4426, 4481 to 4484 of this title, amending this section and sections 4061, 4071, 4072, 4073, 4081, 4084, 6206, 6412, 6416, 6504, 6511, 6612, 6675, 7210, 7603, 7604, and 7605 of this title, and renumbering sections 4227 and 6422 of this title] shall take effect on the date of its enactment [June 29, 1956], except that the amendments made by sections 202, 203, 204, and 205 [amending this section and sections 4061, 4071, 4072, 4073, and 4081 of this title] shall take effect on July 1, 1956."
Act Apr. 2, 1956, ch. 160, §2(a)(2), 70 Stat. 89
, provided that: "The amendment made by paragraph (1) [amending this section] shall take effect on the day after the date of the enactment of this Act [Apr. 2, 1956]."
Pub. L. 91–258, title II, §201(a), May 21, 1970, 84 Stat. 236
, provided that: "This title [enacting sections 4271, 4272, 4281, 4282, 4491 to 4494, 6426, 6427, and 7275 of this title and section 1742 of former Title 49, Transportation, amending this section and sections 39, 874, 4082, 4261, 4262, 4291 to 4294, 6156, 6201, 6206, 6401, 6415, 6416, 6420, 6421, 6424, 6675, 7210, and 7603 to 7605 of this title, repealing former section 4263 of this title, enacting provisions set out as notes under section 104 of Title 4, Flag and Seal, Seat of Government, and the States, and section 1742 of former Title 49, and amending provision set out as a note under section 120 of Title 23, Highways] may be cited as the 'Airport and Airway Revenue Act of 1970'."
Act June 29, 1956, ch. 462, title II, §201(a), 70 Stat. 387
, provided that: "This title [enacting sections 173 and 174 of Title 23, Highways, and sections 4426, 4481 to 4484 of this title, amending this section and sections 4061, 4071, 4072, 4073, 4081, 4084, 6206, 6412, 6416, 6504, 6511, 6612, 6675, 7210, 7603, 7604, and 7605 of this title, and renumbering sections 4227 and 6422 of this title] may be cited as the 'Highway Revenue Act of 1956'."
Act Mar. 29, 1956, ch. 115, §1, 70 Stat. 66
, provided: "That this Act [amending this section and sections 11, 821, 4061, 4081, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5701 note, 5707, and 6412 of this title] may be cited as the 'Tax Rate Extension Act of 1956'."
Act Mar. 30, 1955, ch. 18, §1, 69 Stat. 14
, provided: "That this Act [amending this section and sections 11, 821, 4061, 4081, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5701 note, 5707, and 6412 of this title] may be cited as the 'Tax Rate Extension Act of 1955'."
Pub. L. 101–508, title XI, §11213(b)(5), Nov. 5, 1990, 104 Stat. 1388–434
, imposed a floor stocks tax on aviation fuel on which tax was imposed under section 4041(c)(1) or 4091 of this title before Dec. 1, 1990, and which was held on such date by any person.
Pub. L. 96–451, title II, §204, Oct. 14, 1980, 94 Stat. 1988
, directed Secretary of the Treasury, after consultation with Secretary of department in which Coast Guard was operating, to conduct a study to determine portion of taxes imposed by sections 4041(b) and 4081 of the Internal Revenue Code of 1954 which were attributable to fuel used in recreational motorboats, and to report to Congress on his findings under such study, not later than 2 years after Oct. 14, 1980.
Pub. L. 96–223, title II, §232(f), Apr. 2, 1980, 94 Stat. 280
, required, within 180 days after Apr. 2, 1980, Secretary of the Treasury to furnish specific congressional committees recommendations for limiting import of alcohol into United States for fuel purposes.
Pub. L. 95–618, title II, §221(c), Nov. 9, 1978, 92 Stat. 3185
, as amended by Pub. L. 96–223, §232(g), Apr. 2, 1980, 94 Stat. 280
; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095
, provided that: "On April 1 of each year, beginning with April 1, 1981, and ending with April 1, 1992, the Secretary of Energy, in consultation with the Secretary of the Treasury and the Secretary of Transportation, shall submit to the Congress a report on the use of alcohol in fuel. The report shall include-