CLARIFICATION OF MEANING OF MANUFACTURE UNDER TRUCK EXCISE TAX.

SEC. 6111. CLARIFICATION OF MEANING OF MANUFACTURE UNDER TRUCK EXCISE TAX. (a) In General.—Paragraph (1) of section 4052(a) of the 1986 Code (defining first retail sale) is amended by striking out “manufacture, production” and inserting in lieu thereof “production, manufacture”. (b) Effective Date.—The amendment made by subsection (a) shall take effect on January 1, 1988.