Surface Transportation Act of 1982

[AI summary unavailable — showing source text] Surface Transportation Act of 1982 - Title I: Highway Revenue Act of 1982 - Amends the Highway Revenue Act of 1956 to extend the period for which taxes may go into the Highway Trust Fund until April 1, 1990. Makes expenditures available from such Fund until October 1, 1991, to meet obligations of the Federal-aid highway program. Makes conforming amendments to the Land and Water Conservation Fund Act of 1965. Establishes a Transit Account within the Highway Trust Fund to consist of amounts attributable after March 31, 1983, to one cent per gallon user fees on diesel fuel, special motor fuels, and gasoline under the Internal Revenue Code of 1954. Requires such amounts to be spent according to provisions of the Urban Mass Transportation Act of 1964. Extends the authority for the user fees transferred into the Fund from October 1, 1984, until April 1, 1990. Increases the rate of tax on gasoline, diesel and special motor fuels from four cents per gallon to nine cents per gallon. Repeals the tax on diesel and special motor fuel which is used in off-highway vehicles. Increases the manufacturers' excise tax on trucks and trailers from ten percent to 12 percent. Increases the taxable thresh…