Pub. L. 87-61, title II, § 202, 75 Stat. 124; Aug. 1, 1966, Pub. L. 89-523, § 1(a), 80 Stat. 331.) There is hereby imposed on gasoline sold by the producer or importer thereof, or by any producer of gasoline, a tax of 4 cents a gallon. (b) Rate reduction. On and after October 1, 1972, the tax imposed by this section shall be 11⁄2 cents a gallon. (Aug. 16, 1954, ch. 736, 68A Stat. 483; Mar. 30, 1955, ch. 18, § 3 (a) (3), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a) (3), 70 Stat. 66; June 29, 1956, ch. 462, title II, § 205, 70 Stat. 389; Sept. 21, 1959, Pub. L. 86–342, title II, § 202(a), 73 Stat. 613; June 29, 1961, Pub. L. 87-61, title II, § 201 (b)—(d), 75 Stat. 123.) There is hereby imposed on lubricating oil (other than cutting oils) which is sold in the United States by the manufacturer or producer a tax of 6 cents a gallon, to be paid by the manufacturer or producer. (Aug. 16, 1954, ch. 736, 68A Stat. 483; Aug. 11, 1955, ch. 793, § 1(a), 69 Stat. 676; June 21, 1965, Pub. L. 89-44, title II, § 202(a), 79 Stat. 137.) * Chapter 36.-CERTAIN OTHER EXCISE TAXES § 4481. Imposition of tax. (a) Imposition of tax. A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of more than 26,000 pounds, at the rate of $3.00 a year for each 1,000 pounds of taxable gross weight or fraction thereof. In the case of the taxable period beginning on July 1, 1972, and ending on September 30, 1972, the tax shall be at the rate of 75 cents for such period for each 1,000 pounds of taxable gross weight or fraction thereof. (b) By whom paid. The tax imposed by this section shall be paid by the person in whose name the highway motor vehicle is, or is required to be, registered under the law of the State in which such vehicle is, or is required to be, registered, or, in case the highway motor vehicle is owned by the United States, by the agency or instrumentality of the United States operating such vehicle. (c) Proration of tax. If in any taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period. (d) One tax liability per period. (1) In general. To the extent that the tax imposed by this section is paid with respect to any highway motor vehicle for any taxable period, no further tax shall be imposed by this section for such taxable period with respect to such vehicle. (2) Cross reference. For privilege of paying tax imposed by this section in installments, see section 6156. (e) Period tax in effect. The tax imposed by this section shall apply only to use before October 1, 1972. (Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 390, and amended June 29, 1961, Pub. L. 87-61, title II, § 203 (a), (b) (1), (2) (A), (B), 75 Stat. 124.) * * Chapter 65.-ABATEMENTS, CREDITS, REFUNDS § 6412. Floor stocks refunds. (a) In general. (1) Passenger automobiles, etc. Where before the day after the date of enactment of the Excise Tax Reduction Act of 1965, or before January 1, 1966, January 1, 1971, January 1, 1972, January 1, 1973, or January 1, 1974, any article subject to the tax imposed by section 4061 (a) (2) has been sold by the manufacturer, producer, or importer and on such day or such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by the manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to the article on such day or such date, if— (A) claim for such credit or refund is filed with the Secretary or his delegate on or before the 10th day of the 8th calendar month beginning after such day or such date based upon a request submitted to the manufacturer, producer, or importer before the first day of the 7th calendar month beginning after such day or such date by the dealer who held the article in respect of which the credit or refund is claimed; and (B) on or before such 10th day reimbursement has been made to the dealer by the manufacturer, producer, or importer for the tax reduction on the article or written consent has been obtained from the dealer to allowance of the credit or refund. (2) Trucks and buses, tires, tubes, tread rubber, and gasoline. Where before October 1, 1972, any article subject, to the tax imposed by section 4061(a)(1), 4071(a)(1), (3), or (4), or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale (or, in the case of tread rubber, is intended for sale or is held for use), there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to such article on and after October 1, 1972, if claim for such credit or refund is filed with the Secretary or his delegate on or before February 10, 1973, based upon a request submitted to the manufacturer, producer, or importer before January 1, 1973, by the dealer who held the article in respect of which the credit or refund is claimed, and, on or before February 10, 1973, reimbursement has been made to such dealer by such manufacturer, producer, or importer for the tax reduction on such article or written consent has been obtained from such dealer to allowance of such credit or refund. No credit or refund shall be allowable under this paragraph with respect to gasoline in retail stocks held at the place where intended to be sold at retail, nor with respect to gasoline held for sale by a producer or importer of gasoline. No credit or refund shall be allowable under this paragraph with respect to inner tubes for bicycle tires (as defined in section 4221(e) (4) (B)). (3) Repealed. Pub. L. 87-61, title II, § 206(d), June 29, 1961, 75 Stat. 127. (4) Definitions. For purposes of this section (A) The term "dealer" includes a wholesaler, jobber, distributor, or retailer, or, in the case of tread rubber subject to tax under section 4071(a)(4), includes any person (other than the manufacturer, producer, or importer thereof) who holds such tread rubber for sale or use. (B) An article shall be considered as "held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other than a dealer. (b) Limitation on eligibility for credit or refund. No manufacturer, producer, or importer shall be entitled to credit or refund under subsection (a) unless he has in his possession such evidence of the inventories with respect to which the credit or refund is claimed as may be required by regulations prescribed under this section. (c) Other laws applicable. All provisions of law, including penalties, applicable in respect of the taxes imposed by sections 4061, 4071, and 4081 shall, insofar as applicable and not inconsistent with subsections (a) and (b) of this section, apply in respect of the credits and refunds provided for in subsection (a) to the same extent as if such credits or refunds constituted overpayments of such taxes. (Aug. 16, 1954, ch. 736, 68A Stat. 795; Mar. 30, 1955, ch. 18, § 3(b)(4), 69 Stat. 15; Mar. 29, 1956, ch. 115, § 3(b) (4), 70 Stat. 67; May 29, 1956, ch. 342, § 19, 70 Stat. 221; June 29, 1956, ch. 462, title II, § 208(a), 70 Stat. 392; Mar. 29, 1957, Pub. L. 85-12, § 3(b) (4), 71 Stat. 10; June 30, 1958, Pub. L. 85-475, § 3(b) (4), 72 Stat. 260; Sept. 2, 1958, Pub. L. 85-859, title I, § 162 (a), 72 Stat. 1306; June 30, 1959, Pub. L. 86-75, § 3(b) (3), 73 Stat. 158; Sept. 21, 1959, Pub. L. 86-342, title II, § 201(c) (4), 73 Stat. 614; June 30, 1960, Pub. L. 86-564, title II, § 202 (b) (3), 74 Stat. 291; July 6, 1960, Pub. L. 86–592, § 2, 74 Stat. 330; Mar. 31, 1961, Pub. L. 87-15, § 2(b), 75 Stat. 40; June 29, 1961, Pub. L. 87-61, title II, § 206 (c), (d), 75 Stat. 127; June 30, 1961, Pub. L. 87-72, § 3(b) (3), 75 Stat. 193; May 24, 1962, Pub. L. 87-456, title III, § 302(d), 76 Stat. 77; June 28, 1962, Pub. L. 87-508, § 3(b) (3), 76 Stat. 114; July 13, 1962, Pub. L. 87-535, § 18(b), 76 Stat. 166; June 29, 1963, Pub. L. 88-52, § 3(b) (1) (C), 77 Stat. 72; June 30, 1964, Pub. L. 88–348, § 2(b) (1) (C), 78 Stat. 237; June 21, 1965, Pub. L. 89-44, title II, § 209 (a), (d), 79 Stat. 141, 144; Mar. 15, 1966, Pub. L. 89-368, title II, § 201(b), 80 Stat. 66; Apr. 12, 1968, Pub. L. 90-285, § 1(a)(2), 82 Stat. 92; June 28, 1968, Pub. L. 90-364, title I, § 105(a) (2), 82 Stat. 265; Dec. 30, 1969, Pub. L. 91-172, title VII, § 702 (a) (2), 83 Stat. 660.) § 6421. Gasoline used for certain nonhighway purposes or by local transit systems. (a) Nonhighway uses. Except as provided in subsection (i), if gasoline is used otherwise than as a fuel in a highway vehicle (1) which (at the time of such use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (2) which, in the case of a highway vehicle owned by the United States, is used on the highway, the Secretary or his delegate shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to 1 cent for each gallon of gasoline so used on which tax was paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon. (b) Local transit systems. (1) Allowance. Except as provided in subsection (i), if gasoline is used during any calendar quarter in vehicles while engaged in furnishing scheduled common carrier public passenger land transportation service along regular routes, the Secretary or his delegate shall, subject to the provisions of paragraph (2), pay (without interest) to the ultimate purchaser of such gasoline the amount determined by multiplying— (A) 1 cent for each gallon of gasoline so used on which tax was paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon, by (B) the percentage which the ultimate purchaser's commuter fare revenue derived from such scheduled service during such quarter was of his total passenger fare revenue derived from such scheduled service during such quarter. (2) Limitation. Paragraph (1) shall apply in respect of gasoline used during any calendar quarter only if at least 60 percent of the total passenger fare revenue derived during such quarter from scheduled service described in paragraph (1) by the person filing the claim was attributable to commuter fare revenue derived during such quarter by such person from such scheduled service. This section shall apply only with respect to gasoline purchased after June 30, 1956, and before October 1, 1972. (Added June 29, 1956, ch. 462, title II, § 208(c), 70 Stat. 394, and amended July 25, 1956, ch. 725, § 2, 70 Stat. 644, Sept. 2, 1958, Pub. L. 85-859, title I, §§ 163 (d) (3), 164(a), 72 Stat. 1312; Sept. 21, 1959, Pub. L. 86-342, title II, § 201(d) (2), 73 Stat. 615; June 29, 1961, Pub. L. 87-61, title II, § 201(e), 75 Stat. 124; June 28, 1962, Pub. L. 87-508, § 5(c) (2), 76 Stat. 118; June 21, 1965. Pub. L. 89-44, title VIII, § 809 (b), 79 Stat. 166.) Part 1 2 SUBPART E. REGULATIONS, STANDARDS, AND STATEMENTS OF POLICY TITLE 23, CODE OF FEDERAL REGULATIONS, HIGHWAYS* Chapter I-BUREAU OF PUBLIC ROADS DEPARTMENT OF Administration of Federal aid for highways. Statement of policy as to administrative action to be taken by the Federal Highway Administrator in instances of irregularities. 15 Regulations for administering forest highways. 20 National standards for regulation by States of outdoor advertising signs, displays and devices adjacent to the National System of Interstate and Defense Highways. PART 1-ADMINISTRATION OF FEDERAL AID FOR HIGHWAYS Purpose. Definitions. Federal-State cooperation; authority of State highway departments. Information furnished by State highway departments. Federal-aid highway systems. Urban area boundaries. Programs of proposed projects. Limitation on Federal participation. Surveys, plans, specifications and estimates. Sec. 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 Surety bonds and insurance. 1.21 Engineering services. Authorizations to proceed with projects. Changes in project work and cost. Project agreements. Construction contracts and force account work. Licensing and qualification of contractors. Health and safety. Furnishing of materials. Restrictions upon materials. Subcontracting. AUTHORITY: The provisions of this Part 1 issued under sec. 315, 72 Stat. 915; 23 U.S.C. 315, except as otherwise noted. SOURCE: The provisions of this Part 1 appear at 25 F.R. 4162, May 11, 1960, unless otherwise noted. *Name of Title amended 33 F.R. 20039, Dec. 31, 1968. 1 Pursuant to the Department of Transportation Act. |