Source: http://taxtv.com/code/01063-USCODE-2011-title26-subtitleD-chap31-subchapB-sec4042/
Timestamp: 2017-11-19 21:15:26
Document Index: 770963987

Matched Legal Cases: ['§4042', '§4042', '§4042', '§202', '§521', '§1404', '§2002', '§13241', '§241', '§6', '§7812']

IRC §4042. Tax on fuel used in commercial transportation on inland waterways - TaxTV.com
IRC §4042. Tax on fuel used in commercial transportation on inland waterways
View related content: IRC §4042
(A) The Inland Waterways Trust Fund financing rate is the rate determined in accordance with the following table:
Before 1990 10 cents
During 1990 11 cents
During 1991 13 cents
During 1992 15 cents
During 1993 17 cents
During 1994 19 cents
After 1994 20 cents.
(Added Pub. L. 95–502, title II, §202(a), Oct. 21, 1978, 92 Stat. 1696; amended Pub. L. 99–499, title V, §521(a)(3), Oct. 17, 1986, 100 Stat. 1777; Pub. L. 99–662, title XIV, §1404(a), Nov. 17, 1986, 100 Stat. 4270; Pub. L. 100–647, title II, §2002(a)(2), Nov. 10, 1988, 102 Stat. 3597; Pub. L. 103–66, title XIII, §13241(d), Aug. 10, 1993, 107 Stat. 0; Pub. L. 108–357, title II, §241(b), Oct. 22, 2004, 118 Stat. 1438; Pub. L. 110–172, §6(d)(1)(B), Dec. 29, 2007, 121 Stat. 2480.)
After September 30, 1985 10 cents a gallon”.
Section 2002(d) of Pub. L. 100–647, as amended by Pub. L. 101–239, title VII, §7812(b), Dec. 19, 1989, 103 Stat. 2412, provided that: “The amendments made by subsections (b) and (c) [amending section 4462 of this title and provisions set out as a note under section 4461 of this title] shall take effect as if included in the provision of the Harbor Maintenance Revenue Act of 1986 [Pub. L. 99–662, title XIV] to which it relates, and the amendment made by subsection (a)(2) [amending this section] shall take effect as if included in the amendment made by section 521(a)(3) of the Superfund Revenue Act of 1986 [Pub. L. 99–499, title V].”
Section 1404(c) of Pub. L. 99–662 provided that: “The amendments made by this section [amending this section and section 1804 of Title 33, Navigation and Navigable Waters] shall take effect on January 1, 1987.”
Section 202(d) of Pub. L. 95–502 provided that: “The amendments made by this section [enacting this section and amending section 4293 of this title] shall take effect on October 1, 1980.”
Section 2002(a)(1) of Pub. L. 100–647 provided that: “For purposes of section 4042 of the 1986 Code, the amendment made by section 521(a)(3) of the Superfund Revenue Act of 1986 [Pub. L. 99–499, amending this section] shall be treated as enacted after the amendment made by section 1404(a) of the Harbor Maintenance Revenue Act of 1986 [Pub. L. 99–662, amending this section].”