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transit systems), and 6424 (relating to amounts paid in respect of lubricating oil not used in highway motor vehicles) of the Internal Revenue Code of 1954 on the basis of claims filed for periods beginning after June 30, 1956, and ending before October 1, 1972. This paragraph shall not apply to amounts estimated by the Secretary of the Treasury as paid under section 6421 of such Code with respect to gasoline used after December 31, 1964, in motorboats.14, 15, 16

(4) 1972 FLOOR STOCKS REFUNDS.—The Secretary of the Treasury shall pay from time to time from the Trust Fund into the general fund of the Treasury amounts equivalent to the following percentages of the floor stocks refunds made before July 1, 1973, under section 6412(a) (2) of the Internal Revenue Code of 1954—

(A) 40 percent of the refunds in respect of articles subject to the tax imposed by section 4061 (a) (1) of such Code (trucks, buses, etc.) ;

(B) 100 percent of the refunds in respect of articles subject to tax under section 4071(a) (1), (3), or (4) of such Code (certain tires, tubes, and tread rubber); and

(C) 80 percent of the refunds in respect of gasoline subject to tax under section 4081 of such Code (other than gasoline to be used in motorboats, as

estimated by the Secretary of the Treasury).18, 19 (5) TRANSFERS FROM THE TRUST FUND FOR SPECIAL MOTOR FUELS AND GASOLINE USED IN MOTORBOATS.—The Secretary of the Treasury shall pay from time to time from the trust fund into the land and water conservation fund provided for in title I of the Land and Water Conservation Fund Act of 1965 amounts as determined by him in consultation with the Secretary of Commerce equivalent to the taxes received, on or after January 1, 1965, under section 4041 (b) of the Internal Revenue Code of 1954 with respect to special motor fuels used as fuel for the propulsion of motorboats and under section 4081 of such Code with respect to gasoline used as fuel in motorboats.20

(6) TRANSFERS FROM THE TRUST FUND FOR INCOME TAX CREDITS ALLOWED FOR CERTAIN USES OF GASOLINE AND LUBRICATING OIL.—The Secretary of the Treasury shall pay from time to time from the Trust Fund into the general fund of the Treasury amounts equivalent to the credits allowed under section 39 of the Internal Revenue Code of 1954 (relating to credit for certain uses of gasoline and lubricating oil) with respect to gasoline and lubricating oil used before October 1, 1972. Such amounts shall be transferred on the basis of estimates by the Secretary of the Treasury, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess or less than the credits allowed. *1

(g) ADJUSTMENTS OF APPORTIONMENTS.—The Secretary of the Treasury shall from time to time, after consultation with the Secretary of Commerce, estimate the amounts which will be available in the Highway Trust Fund (excluding repayable advances) to defray the expenditures which will be required to be made from such fund. In any case in which the Secretary of the Treasury determines that, after all other expenditures required to be made from the Highway Trust Fund have been defrayed, the amounts which will be available in such fund (excluding repayable advances) will be insufficient to defray the expenditures which will be required as a result of the apportionment to the States of the amounts authorized to be appropriated for any fiscal year for the construction, reconstruction, or improvement of the Interstate System, he shall so advise the Secretary of Commerce and shall further advise the Secretary of Commerce as to the amount which, after all other expenditures required to be made from such fund have been defrayed, will be available in such fund (excluding repayable advances) to defray the expenditures required as a result of apportionment to the States of Federal-aid highway funds for the Interstate System for such fiscal year.

14 Amended by sec. 210(c)(1), (2),

and (3) of P.L. 89-44, June 21, 1965 (79 Stat. 136). 15 Amended by sec. 207 (á)(2) of P.L. 87-61, June 29, 1961 (75 Stat. 122). 18 Last seitence added by sec. 202(b) (1) of P.L. 88–578, Sept. 3, 1964 (78 Stat. 897). 17 Amended by sec. 202 (b) (A) of P.L. 86–342, Sept. 21, 1959 (73 Stat. 611). 18 Amended by sec. 207 (d) (3) of P.L. 87-61, June 29, 1961 (75 Stat. 122). 19 Amended by sec. 202 (b) (2) of P.L. 88-578, Sept. 3, 1964 (78 Stat. 897).

20 Subsec. (5), “1961 Floor Stocks Refunds on Gasoline”, added by sec. 202 (b) (2) (B) of P.L. 86–342,' Sept. 21, 1950 (73 Stat. 611) ; was repealed by sec. 207(d) (4), of P.L. 87-61, June 29, 1961 (75 Stat. 122). New Subsec. (5) "Transfers From the Trust Fund for Snecial J otor Fuels and Gasoline used in Motorboats”, added by sec. 202 (a) of P.L. 88–578, Sept. 3, 1964 (78 Stat. 897).

21 New Subsec. (6) added by sec. 809(e) of P.L. 89–44, June 21, 1965 (79 Stat. 136).

The Secretary of Commerce shall determine the percentage which such amount is of the amount authorized to be appropriated for such fiscal year for the construction, reconstruction, or improvement of the Interstate System and, notwithstanding any other provision of law, shall thereafter apportion to the States for such fiscal year for the construction, reconstruction, or improvement of the Interstate System, in lieu of the amount which but for the provisions of this subsection would be so apportioned, the amount obtained by multiplying the amount authorized to be appropriated for such fiscal year by such percentage. Whenever the Secretary of the Treasury determines that there will be available in the Highway Trust Fund (excluding repayable advances) amounts which, after all other expenditures required to be made from such fund have been defrayed, will be available to defray the expenditures required as a result of the apportionment of any Federal-aid highway funds for the Interstate System previously withheld from apportionment for any fiscal year, he shall so advise the Secretary of Commerce and the Secretary of Commerce shall apportion to the States such portion of the funds so withheld from apportionment as the Secretary of the Treasury has advised him may be so apportioned without causing expenditures from the Highway Trust Fund for the Interstate System to exceed amounts available in such fund (excluding repayable advances) to defray such expenditures. Any funds apportioned pursuant to the provisions of the preceding sentence shall remain available for expenditure until the close of the third fiscal year following that in which apportioned. SEC. 210. INVESTIGATION AND REPORT TO CONGRESS

(a) PURPOSE.—The Purpose of this section is to make available to the Congress information on the basis of which it may determine what taxes should be imposed by the United States, and in what amounts, in order to assure, insofar as practicable, an equitable distribution of the tax burden among the various classes of persons using the Federal-aid highways or otherwise deriving benefits from such highways.

(b) STUDY AND INVESTIGATION.-In order to carry out the purpose of this section, the Secretary of Commerce is hereby authorized and directed, in cooperation with other Federal officers and agencies (particularly the Interstate Commerce Commission) and with the State highway departments, to make a study and investigation of —

(1) the effects on design, construction, and maintenance of Federal-aid highways of (A) the use of vehicles of different dimensions, weights, and other specifications, and (B) the frequency of occurrences of such vehicles in the traffic stream,

(2) the proportionate share of the design, construction, and maintenance costs of the Federal-aid highways attributable to each class of persons using such highways, such proportionate share to be based on the effects referred to in paragraph (1) and the benefits derived from the use of such highways, and

(3) any direct and indirect benefits accruing to any class which derives benefits from Federal-aid highways, in addition to benefits from actual use of such highways, which are attributable to public expenditures for such

highways. (C) COORDINATION WITH OTHER STUDIES.—The Secretary of Commerce shall coordinate the study and investigation required by this section with

(1) the research and other activities authorized by section 10 of the Federal-Aid Highway Act of 1954, and

(2) the tests referred to in section 108 (k) of this Act. (d) REPORTS ON STUDY AND INVESTIGATION.—The Secretary of Commerce shall report to the Congress the results of the study and investigation required by this section. The final report shall be made as soon as possible, but in no event later than January 3, 1961. On or before March 1, 1957, March 1, 1958, March 1, 1959, and March 1, 1960, the Secretary of Commerce shall report to the Congress the progress that has been made in carrying out the study and investigation required by this section. Each such report shall be printed as a House document of the session of the Congress to which the report is made.22

(e) FUNDS FOR STUDY AND INVESTIGATION.—There are hereby authorized to be appropriated out of the Highway Trust Fund such sums as may be necessary to enable the Secretary of Commerce to carry out the provisions of this section.

22

aded by sec. 1 of P.L. 85–823, Aug. 28, 1959 (72 Stat. 983).

LAND AND WATER CONSERVATION FUND ACT

OF 1965

Public Law 88–578, 88th Cong., Sept. 3, 1964, 78 Stat. 897

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SEC. 201. (a) There shall be set aside in the land and water conservation fund in the Treasury of the United States provided for in title I of this Act the amounts specified in section 209(f) (5) of the Highway Revenue Act of 1956 (relating to special motor fuels and gasoline used in motorboats).

(b) There shall be paid from time to time from the land and water conservation fund into the general fund of the Treasury amounts estimated by the Secretary of the Treasury as equivalent to

(1) the amounts paid before July 1, 1973, under section 6421 of the Internal Revenue Code of 1954 (relating amounts paid in respect of gasoline used for certain nonhighway purposes or by local transit systems) with respect to gasoline used after December 31, 1964, in motorboats, on the basis of claims filed for periods ending before October 1, 1972; and

(2) 80 percent of the floor stocks refunds made before July 1, 1973, under section 6412(a) (2) of such Code with respect to gasoline to be used in motorboats.

VOL. IV. REGULATIONS, STANDARDS, AND

STATEMENTS OF POLICY

ADMINISTRATION OF FEDERAL AID FOR

HIGHWAYS

23 C.F.R., Ch. 1, Pt. 1

Part 1 of Chapter 1 of Title 23 of the Code of Federal Regulations is revised to read as follows: 1

Sec.
1.1 Purpose.
1.2 Definitions.
1.3 Federal-State cooperation; Authority of State highway departments.
1.4 Cooperation of governmental instrumentalities.
1.5 Information furnished by State highway departments.
1.6 Federal-aid highway systems.
1.7 Urban area boundaries.
1.8 Programs of proposed projects.
1.9 Limitation on Federal participation.
1.10 Surveys, plans, specifications and estimates.
1.11 Engineering services.
1.12 Authorizations to proceed with projects.
1.13 Changes in project work and cost.
1.14 Project agreements.
1.15 Construction contracts and force account work.
1.16 Licensing and qualification of contractors.
1.17 Health and safety.
1.18 Furnishing of materials.
1.19 Restrictions upon materials.
1.20 Surety bonds and insurance.
1.21 Subcontracting.
1.22 Patented or proprietary items.
1.23 Rights-of-way.
1.24 Labor and employment.
1.25 Railway-highway crossing projects.
1.26 Highway planning and research projects.
1.27 Maintenance.
1.28 Diversion of highway revenues.
1.29 Vehicle weight and width limitation.
1.30 Records and documents.
1.31 Payments.
1.32 Policies and procedures.
1.33 Conflicts of interest.
1.34 Secondary road plan.
1.35 Advertising.
1.36 Compliance with Federal laws and regulations.
1.37 Delegation of authority.
1.38 Application of regulations.

AUTHORITY: 88 1.1 to 1.38 issued under sec. 315, 72 Stat. 915, 23 U.S.C. 315.

1 Published in the Federal Register, 25 F.R. 4162, May 11, 1960.

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