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107 STAT. 514 PUBLIC LAW 103-66—AUG. 10, 1993 (7) OTHER LAW APPUCABLE.—All provisions of law, includ- ing penalties, applicable with respect to the taxes imposed by section 4081 of such Code in the case of gasoline and section 4091 of such Code in the case of diesel fuel and aviation fuel shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply with respect to the floor stock taxes imposed by paragraph (1) to the same extent as if such taxes were imposed by such section 4081 or 4091. Subpart B—^Modifications to Tax on Diesel Fuel SEC. 13242. MODIFICATIONS TO TAX ON DIESEL FUEL. (a) IN GENERAL.—Subparts A and B of part III of subchapter A of chapter 32 (relating to manufacturers excise taxes), as amended by subpart A, are amended to read as follows: ^Subpart A—Gasoline and Diesel Fuel "Sec. 4081. Imposition of tax. "Sec. 4082. Exemptions for diesel fuel. "Sec. 4083. Defimtions; special rule; administrative authority. "Sec. 4084. Cross references. •nSEC. 4081. IMPOSITION OF TAX. "(a) TAX IMPOSED.— "(1) TAX ON REMOVAL, ENTRY, OR SALE.— "(A) IN GENERAL.—^There is hereby imposed a tax at the rate specified in paragraph (2) on— "(i) the removal of a taxable fuel from any refinery, "(ii) the removal of a taxable fuel from any termi- nal, "(iii) the entry into the United States of any tax- able fuel for consumption, use, or warehousing, and "(iv) the sale of a t€ucable fiiel to any person who is not registered under section 4101 imless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii). **(B) EXEMPTION FOR BULK TRANSFERS TO REGISTERED TERMINALS OR REFINERIES.—^The tax imposed by this para- graph shall not applv to any removal or entry of a taxable fuel transferred m bulk to a terminal or refinery if tiie person removing or entering Uie taxable fuel and the opera- tor of such terminal or refinery are registered under section 4101. "(2) RATES OF TAX.— "(A) IN GENERAL.—The rate of the tax imposed by this section is— "(i) in the case of gasoline, 18.3 cents per gallon, and "(ii) in the case of diesel fuel, 24.3 cents per gallon. "(B) LEAKING UNDERGROUND STORAGE TANK TRUST FUND TAX.—^The rates of tax specified in subparagraph (A) shall each be increased by 0.1 cent per gallon. Tiie increase in tax under this subparagraph shall m this title be referred to as the Leaking Underground Storage Tank Trust Fund financing rate. "(b) TREATMENT OF REMOVAL OR SUBSEQUENT SALE BY BLENDER.—