26 U.S.C. § 6424
Section, added Pub. L. 89–44, title II, § 202(b), , 79 Stat. 137; amended Pub. L. 91–258, title II, § 207(b), , 84 Stat. 248; Pub. L. 94–455, title XIX, § 1906(a)(30), (b)(13)(A), , 90 Stat. 1828, 1834; Pub. L. 95–618, title II, §§ 222(a)(3), 233(b)(1), (2)(A), , 92 Stat. 3187, 3191; Pub. L. 97–473, title II, § 202(b)(13), , 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.
Repeal applicable with respect to articles sold after , 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.