A bill to repeal the increase in the heavy truck use taxes and the retail taxes on heavy trucks and trailers, to restore the taxes on the manufacturers of trucks, trailers, tires, and tubes and on lubricating oil, and for other purposes.

Summary

Amends the Highway Revenue Act of 1982 to repeal the increase in the heavy truck highway use tax. Repeals the retail tax on the sale of heavy trucks and trailers. Restores the manufacturers excise tax on trucks and trailers. Excludes from such tax light duty (10,000 pounds or less) trucks and buses. Repeals the increase in the excise tax on heavy truck tires. Restores such tax to previous levels. Reinstates the excise tax on lubricating oil. Imposes a floor stock tax on sales of motor vehicles and lubricating oils. Imposes a floor stock tax on sales of motor vehicles and lubricating oils. Allows a refund of excise tax paid on tires and tubes held as floor stock.

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1 official file

• Introduced in House

  summary · EN · 23 March 1983

  Open at official source

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