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107 STAT. 512 PUBLIC LAW 103-66—AUG. 10, 1993 the term 'commercial aviation' means any use of an aircraft other than in noncommercial aviation (as defined in section 4041(cX4)).'' (4) Section 4093(d) is amended by inserting "and the avia- tion fiiel deficit reduction rate" after "rate". (5) Section 6420 is amended by striking subsection (h). (6) Paragraph (3) of section 6421(f) is amended by inserting "and at the deficit reduction rate" after "financing rate", and by inserting "AND DEFICIT REDUCTION TAX" after "TAX" in the heading. (7) Section 6421 is amended by striking subsection (i). (8) Paragraph (2) of section 6427(b) is amended— (A) Dv striking "3.1 cents" in subparagraph (A) and inserting 7.4 cents^, and (B) by striking "3-CENT REDUCTION" in the paragraph heading and inserting "REDUCTION". (9) Section 6427(1) is amended by striking paragraphs (3) and (4) and inserting the foUoMdng new paragraphs: "(3) No REFUND OF CERTAIN TAXES ON FUEL USED IN DIESEL- POWERED TRAINS.—^In the case of fiiel used in a diesel-powered train, paragraph (1) shall not apply to so much of the tax imposeci by section 4091 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate and the diesel fuel deficit reduction rate imposed by such section. The preceding sentence shall not apply in the case of fuel sold for exclusive use by a State or any political subdivision thereof. "(4) No REFUND OF LEAKING UNDERGROUND STORAGE TANK TRUST FUND TAXES ON FUEL USED IN COMMERCIAL AVIATION.— In the case of fuel used in commercial aviation (as defined in section 4093(cX2XB)) (otiier than supplies for vessels or aircraft within the meaning of section 4221(dX3)), paragraph (1) shall not apply to so much of the tax imposed by section 4091 as is attributable to the Leaking Underground Storage Tank Trust Fimd financing rate imposed by such section." (10) Section 6427 is amended by striking subsections (m) and (o). 26 use 4041 (g) EFFECTIVE DATE.—^The amendments made by this section no^^e shall take effect on October 1,1993. 26 use 4081 (h) FLOOR STOCKS TAXES.— ^°*^- (1) IMPOSITION OF TAX.—In the case of gasoline, diesel fuel, and aviation fuel on which tax was imposed under section 4081 or 4091 of the Internal Revenue Code of 1986 before October 1, 1993, and which is held on such date by any person, there is hereby impoised a floor stocks tax of 4.3 cents per gallon on such gasohne, diesel fuel, and aviation fuel. (2) LlABIUTY FOR TAX AND METHOD OF PAYMENT.— (A) LIABILITY FOR TAX.—A person holding gasoline, diesel fuel, or aviation fuel on October 1, 1993, to which the tax imposed by paragraph (1) applies shall be liable for such tax. (B) METHOD OF PAYMENT.—^The tax imposed by para- graph (1) shall be paid in such manner as the Secretary shall prescribe. (C) TIME FOR PAYMENT.—The tax imposed by para- graph (1) shall be paid on or before November 30, 1993. (3) DEFINITIONS.—^For purposes of this subsection—