26 U.S.C. § 6424

Section, added Pub. L. 89–44, title II, § 202(b) , June 21, 1965 , 79 Stat. 137 ; amended Pub. L. 91–258, title II, § 207(b) , May 21, 1970 , 84 Stat. 248 ; Pub. L. 94–455, title XIX, § 1906(a)(30) , (b)(13)(A), Oct. 4, 1976 , 90 Stat. 1828 , 1834; Pub. L. 95–618, title II , §§ 222(a)(3), 233(b)(1), (2)(A), Nov. 9, 1978 , 92 Stat. 3187 , 3191; Pub. L. 97–473, title II, § 202(b)(13) , Jan. 14, 1983 , 96 Stat. 2610 , had provided for payments by the Secretary of an amount equal to 6 cents for each gallon of lubricating oil used in a qualified business use or in a qualified bus to certain ultimate purchasers of the lubricating oil. Statutory Notes and Related Subsidiaries Effective Date of Repeal Repeal applicable with respect to articles sold after Jan. 6, 1983 , see section 515(c) of Pub. L. 97–424 , set out as an Effective Date of 1983 Amendment note under section 34 of this title .