Highway Revenue Act of 1982

[AI summary unavailable — showing source text] Highway Revenue Act of 1982 - Amends the Internal Revenue Code to increase the excise tax on gasoline, diesel fuel, and special motor fuels from four cents per gallon to nine cents per gallon. Exempts methanol and ethanol fuels from such tax. Exempts fuels consumed in off-highway business use. Imposes a five cent per gallon tax on gasohol. Taxes gasoline or other fuels used in taxicabs at four cents per gallon. Allows a refund of motor fuel taxes to aerial and other applicators of agricultural substances. Revises the existing manufacturers excise tax on heavy trucks. Excludes from such tax trucks with a gross vehicle weight of 33,000 pounds or less and trailers with a gross vehicle weight of 26,000 pounds or less. Repeals the tax on truck and bus parts and accessories. Terminates the manufacturers excise tax on trucks and buses on April 1, 1983. Imposes a 12 percent retail tax on the sale of heavy trucks and trailers as of April 1, 1983. Revises the highway-use tax for heavy trucks. Exempts trucks with a taxable gross weight of less than 33,000 pounds. Provides for a graduated tax on trucks based on weight beginning at 33,000 pounds. Exempts from such tax trucks used for less than …