Pub. L. 100-647, tit. VI, subtit. E, sec. 6104
APPLICATION OF REDUCED GASOLINE TAX RATE TO BLENDERS.
SEC. 6104. APPLICATION OF REDUCED GASOLINE TAX RATE TO BLENDERS. (a) In General.—Paragraph (1) of section 4081(c) of the 1986 Code (relating to gasoline mixed with alcohol at refinery, etc.) is amended by adding after the 1st sentence the following new sentence: “Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or sale.”. (b) Effective Date.—The amendment made by this section shall take effect on October 1, 1989.