
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6427]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
               Subchapter B--Rules of Special Application
 
Sec. 6427. Fuels not used for taxable purposes


(a) Nontaxable uses

    Except as provided in subsection (k), if tax has been imposed under 
paragraph (2) or (3) of section 4041(a) or section 4041(c) on the sale 
of any fuel and the purchaser uses such fuel other than for the use for 
which sold, or resells such fuel, the Secretary shall pay (without 
interest) to him an amount equal to--
        (1) the amount of tax imposed on the sale of the fuel to him, 
    reduced by
        (2) if he uses the fuel, the amount of tax which would have been 
    imposed under section 4041 on such use if no tax under section 4041 
    had been imposed on the sale of the fuel.

(b) Intercity, local, or school buses

                            (1) Allowance

        Except as otherwise provided in this subsection and subsection 
    (k), if any fuel other than gasoline (as defined in section 4083(a)) 
    on the sale of which tax was imposed by section 4041(a) or 4081 is 
    used in an automobile bus while engaged in--
            (A) furnishing (for compensation) passenger land 
        transportation available to the general public, or
            (B) the transportation of students and employees of schools 
        (as defined in the last sentence of section 4221(d)(7)(C)),

    the Secretary shall pay (without interest) to the ultimate purchaser 
    of such fuel an amount equal to the product of the number of gallons 
    of such fuel so used multiplied by the rate at which tax was imposed 
    on such fuel by section 4041(a) or 4081, as the case may be.

              (2) Reduction in refund in certain cases

        (A) In general

            Except as provided in subparagraphs (B) and (C), the rate of 
        tax taken into account under paragraph (1) shall be 7.4 cents 
        per gallon less than the aggregate rate at which tax was imposed 
        on such fuel by section 4041(a) or 4081, as the case may be.

        (B) Exception for school bus transportation

            Subparagraph (A) shall not apply to fuel used in an 
        automobile bus while engaged in the transportation described in 
        paragraph (1)(B).

        (C) Exception for certain intracity transportation

            Subparagraph (A) shall not apply to fuel used in any 
        automobile bus while engaged in furnishing (for compensation) 
        intracity passenger land transportation--
                (i) which is available to the general public, and
                (ii) which is scheduled and along regular routes,

        but only if such bus is a qualified local bus.

        (D) Qualified local bus

            For purposes of this paragraph, the term ``qualified local 
        bus'' means any local bus--
                (i) which has a seating capacity of at least 20 adults 
            (not including the driver), and
                (ii) which is under contract (or is receiving more than 
            a nominal subsidy) from any State or local government (as 
            defined in section 4221(d)) to furnish such transportation.

     (3) Limitation in case of nonscheduled intercity or local 
                                    buses

        Paragraph (1)(A) shall not apply in respect of fuel used in any 
    automobile bus while engaged in furnishing transportation which is 
    not scheduled and not along regular routes unless the seating 
    capacity of such bus is at least 20 adults (not including the 
    driver).

(c) Use for farming purposes

    Except as provided in subsection (k), if any fuel on the sale of 
which tax was imposed under paragraph (2) or (3) of section 4041(a) or 
section 4041(c) is used on a farm for farming purposes (within the 
meaning of section 6420(c)), the Secretary shall pay (without interest) 
to the purchaser an amount equal to the amount of the tax imposed on the 
sale of the fuel. For purposes of this subsection, if fuel is used on a 
farm by any person other than the owner, tenant, or operator of such 
farm, the rules of paragraph (4) of section 6420(c) shall be applied 
(except that ``liquid taxable under section 4041'' shall be substituted 
for ``gasoline'' each place it appears in such paragraph (4)).

(d) Use by certain aircraft museums or in certain other aircraft uses

    Except as provided in subsection (k), if--
        (1) any gasoline on which tax was imposed by section 4081, or
        (2) any fuel on the sale of which tax was imposed under section 
    4041,

is used by an aircraft museum (as defined in section 4041(h)(2)) in an 
aircraft or vehicle owned by such museum and used exclusively for 
purposes set forth in section 4041(h)(2)(C), or is used in a helicopter 
or a fixed-wing aircraft for a purpose described in section 4041(l), the 
Secretary shall pay (without interest) to the ultimate purchaser of such 
gasoline or fuel an amount equal to the aggregate amount of the tax 
imposed on such gasoline or fuel.

[(e) Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(46), Nov. 5, 
        1990, 104 Stat. 1388-522]

(f) Gasoline, diesel fuel, kerosene, and aviation fuel used to produce 
        certain alcohol fuels

                           (1) In general

        Except as provided in subsection (k), if any gasoline, diesel 
    fuel, kerosene, or aviation fuel on which tax was imposed by section 
    4081 or 4091 at the regular tax rate is used by any person in 
    producing a mixture described in section 4081(c) or 4091(c)(1)(A) 
    (as the case may be) which is sold or used in such person's trade or 
    business the Secretary shall pay (without interest) to such person 
    an amount equal to the excess of the regular tax rate over the 
    incentive tax rate with respect to such fuel.

                           (2) Definitions

        For purposes of paragraph (1)--

        (A) Regular tax rate

            The term ``regular tax rate'' means--
                (i) in the case of gasoline, diesel fuel, or kerosene, 
            the aggregate rate of tax imposed by section 4081 determined 
            without regard to subsection (c) thereof, and
                (ii) in the case of aviation fuel, the aggregate rate of 
            tax imposed by section 4091 determined without regard to 
            subsection (c) thereof.

        (B) Incentive tax rate

            The term ``incentive tax rate'' means--
                (i) in the case of gasoline, diesel fuel, or kerosene, 
            the aggregate rate of tax imposed by section 4081 with 
            respect to fuel described in subsection (c)(2) thereof, and
                (ii) in the case of aviation fuel, the aggregate rate of 
            tax imposed by section 4091 with respect to fuel described 
            in subsection (c)(2) thereof.

          (3) Coordination with other repayment provisions

        No amount shall be payable under paragraph (1) with respect to 
    any gasoline, diesel fuel, kerosene, or aviation fuel with respect 
    to which an amount is payable under subsection (d) or (l) of this 
    section or under section 6420 or 6421.

                           (4) Termination

        This subsection shall not apply with respect to any mixture sold 
    or used after September 30, 2007.

[(g) Repealed. Pub. L. 104-188, title I, Sec. 1606(a), Aug. 20, 1996, 
        110 Stat. 1839]

(h) Gasoline blend stocks or additives not used for producing gasoline

    Except as provided in subsection (k), if any gasoline blend stock or 
additive (within the meaning of section 4083(a)(2)) is not used by any 
person to produce gasoline and such person establishes that the ultimate 
use of such gasoline blend stock or additive is not to produce gasoline, 
the Secretary shall pay (without interest) to such person an amount 
equal to the aggregate amount of the tax imposed on such person with 
respect to such gasoline blend stock or additive.

(i) Time for filing claims; period covered

                          (1) General rule

        Except as otherwise provided in this subsection, not more than 
    one claim may be filed under subsection (a), (b), (c), (d), (h), 
    (l), or (o) by any person with respect to fuel used during his 
    taxable year; and no claim shall be allowed under this paragraph 
    with respect to fuel used during any taxable year unless filed by 
    the purchaser not later than the time prescribed by law for filing a 
    claim for credit or refund of overpayment of income tax for such 
    taxable year. For purposes of this paragraph, a person's taxable 
    year shall be his taxable year for purposes of subtitle A.

                           (2) Exceptions

        (A) In general

            If, at the close of any quarter of the taxable year of any 
        person, at least $750 is payable in the aggregate under 
        subsections (a), (b), (d), (h), (l), and (o) of this section and 
        section 6421 to such person with respect to fuel used during--
                (i) such quarter, or
                (ii) any prior quarter (for which no other claim has 
            been filed) during such taxable year,

        a claim may be filed under this section with respect to such 
        fuel.

        (B) Time for filing claim

            No claim filed under this paragraph shall be allowed unless 
        filed during the first quarter following the last quarter 
        included in the claim.

             (3) Special rule for alcohol mixture credit

        (A) In general

            A claim may be filed under subsection (f) by any person with 
        respect to gasoline, diesel fuel, or kerosene used to produce a 
        qualified alcohol mixture (as defined in section 4081(c)(3)) for 
        any period--
                (i) for which $200 or more is payable under such 
            subsection (f), and
                (ii) which is not less than 1 week.

        (B) Payment of claim

            Notwithstanding subsection (f)(1), if the Secretary has not 
        paid pursuant to a claim filed under this section within 20 days 
        of the date of the filing of such claim, the claim shall be paid 
        with interest from such date determined by using the overpayment 
        rate and method under section 6621.

        (C) Time for filing claim

            No claim filed under this paragraph shall be allowed unless 
        filed on or before the last day of the first quarter following 
        the earliest quarter included in the claim.

                 (4) Special rule for vendor refunds

        (A) In general

            A claim may be filed under subsection (l)(5) by any person 
        with respect to fuel sold by such person for any period--
                (i) for which $200 or more ($100 or more in the case of 
            kerosene) is payable under subsection (l)(5), and
                (ii) which is not less than 1 week.

        Notwithstanding subsection (l)(1), paragraph (3)(B) shall apply 
        to claims filed under the preceding sentence.

        (B) Time for filing claim

            No claim filed under this paragraph shall be allowed unless 
        filed on or before the last day of the first quarter following 
        the earliest quarter included in the claim.

(j) Applicable laws

                           (1) In general

        All provisions of law, including penalties, applicable in 
    respect of the taxes imposed by sections 4041, 4081, and 4091 shall, 
    insofar as applicable and not inconsistent with this section, apply 
    in respect of the payments provided for in this section to the same 
    extent as if such payments constituted refunds of overpayments of 
    the tax so imposed.

               (2) Examination of books and witnesses

        For the purpose of ascertaining the correctness of any claim 
    made under this section, or the correctness of any payment made in 
    respect of any such claim, the Secretary shall have the authority 
    granted by paragraphs (1), (2), and (3) of section 7602(a) (relating 
    to examination of books and witnesses) as if the claimant were the 
    person liable for tax.

(k) Income tax credit in lieu of payment

                (1) Persons not subject to income tax

        Payment shall be made under this section only to--
            (A) the United States or an agency or instrumentality 
        thereof, a State, a political subdivision of a State, or any 
        agency or instrumentality of one or more States or political 
        subdivisions, or
            (B) an organization exempt from tax under section 501(a) 
        (other than an organization required to make a return of the tax 
        imposed under subtitle A for its taxable year).

                            (2) Exception

        Paragraph (1) shall not apply to a payment of a claim filed 
    under paragraph (2), (3), or (4) of subsection (i).

             (3) Allowance of credit against income tax

            For allowances of credit against the income tax imposed by 
        subtitle A for fuel used or resold by the purchaser, see section 
        34.

(l) Nontaxable uses of diesel fuel, kerosene, and aviation fuel

                           (1) In general

        Except as otherwise provided in this subsection and in 
    subsection (k), if--
            (A) any diesel fuel or kerosene on which tax has been 
        imposed by section 4041 or 4081, or
            (B) any aviation fuel on which tax has been imposed by 
        section 4091,

    is used by any person in a nontaxable use, the Secretary shall pay 
    (without interest) to the ultimate purchaser of such fuel an amount 
    equal to the aggregate amount of tax imposed on such fuel under 
    section 4041, 4081, or 4091, as the case may be.

                         (2) Nontaxable use

        For purposes of this subsection, the term ``nontaxable use'' 
    means--
            (A) in the case of diesel fuel or kerosene, any use which is 
        exempt from the tax imposed by section 4041(a)(1) other than by 
        reason of a prior imposition of tax, and
            (B) in the case of aviation fuel, any use which is exempt 
        from the tax imposed by section 4041(c)(1) other than by reason 
        of a prior imposition of tax.

     (3) Refund of certain taxes on fuel used in diesel-powered 
                                   trains

        For purposes of this subsection, the term ``nontaxable use'' 
    includes fuel used in a diesel-powered train. The preceding sentence 
    shall not apply with respect to--
            (A) the Leaking Underground Storage Tank Trust Fund 
        financing rate under sections 4041 and 4081, and
            (B) so much of the rate specified in section 4081(a)(2)(A) 
        as does not exceed--
                (i) 6.8 cents per gallon after September 30, 1993, and 
            before October 1, 1995,
                (ii) 5.55 cents per gallon after September 30, 1995, and 
            before November 1, 1998, and
                (iii) 4.3 cents per gallon after October 31, 1998.

    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 certain taxes on fuel used in commercial 
                                  aviation

        In the case of fuel used in commercial aviation (as defined in 
    section 4092(b)) (other than supplies for vessels or aircraft within 
    the meaning of section 4221(d)(3)), paragraph (1) shall not apply to 
    so much of the tax imposed by section 4091 as is attributable to--
            (A) the Leaking Underground Storage Tank Trust Fund 
        financing rate imposed by such section, and
            (B) in the case of fuel purchased after September 30, 1995, 
        so much of the rate of tax specified in section 4091(b)(1) as 
        does not exceed 4.3 cents per gallon.

     (5) Registered vendors to administer claims for refund of 
             diesel fuel or kerosene sold to farmers and State 
                            and local governments

        (A) In general

            Paragraph (1) shall not apply to diesel fuel or kerosene 
        used--
                (i) on a farm for farming purposes (within the meaning 
            of section 6420(c)), or
                (ii) by a State or local government.

        (B) Sales of kerosene not for use in motor fuel

            Paragraph (1)(A) shall not apply to kerosene sold by a 
        vendor--
                (i) for any use if such sale is from a pump which (as 
            determined under regulations prescribed by the Secretary) is 
            not suitable for use in fueling any diesel-powered highway 
            vehicle or train, or
                (ii) to the extent provided by the Secretary, for 
            blending with heating oil to be used during periods of 
            extreme or unseasonable cold.

        (C) Payment to ultimate, registered vendor

            The amount which would (but for subparagraph (A) or (B)) 
        have been paid under paragraph (1) with respect to any fuel 
        shall be paid to the ultimate vendor of such fuel, if such 
        vendor--
                (i) is registered under section 4101, and
                (ii) meets the requirements of subparagraph (A), (B), or 
            (D) of section 6416(a)(1).

(m) Regulations

    The Secretary may by regulations prescribe the conditions, not 
inconsistent with the provisions of this section, under which payments 
may be made under this section.

(n) Payments for taxes imposed by section 4041(d)

    For purposes of subsections (a), (b), and (c), the taxes imposed by 
section 4041(d) shall be treated as imposed by section 4041(a).

(o) Gasohol used in noncommercial aviation

    Except as provided in subsection (k), if--
        (1) any tax is imposed by section 4081 at a rate determined 
    under subsection (c) thereof on gasohol (as defined in such 
    subsection), and
        (2) such gasohol is used as a fuel in any aircraft in 
    noncommercial aviation (as defined in section 4041(c)(2),

the Secretary shall pay (without interest) to the ultimate purchaser of 
such gasohol an amount equal to 1.4 cents (2 cents in the case of a 
mixture none of the alcohol in which consists of ethanol) multiplied by 
the number of gallons of gasohol so used.

(p) Cross references

            (1) For civil penalty for excessive claims under this 
        section, see section 6675.
            (2) For fraud penalties, etc., see chapter 75 (section 7201 
        and following, relating to crimes, other offenses, and 
        forfeitures).
            (3) For treatment of an Indian tribal government as a State 
        (and a subdivision of an Indian tribal government as a political 
        subdivision of a State), see section 7871.

(Added Pub. L. 91-258, title II, Sec. 207(a), May 21, 1970, 84 Stat. 
246; amended Pub. L. 94-455, title XIX, Sec. 1906(a)(31)(A), (b)(13)(A), 
Oct. 4, 1976, 90 Stat. 1829, 1834; Pub. L. 94-530, Sec. 1(b), (c)(2)-
(5), Oct. 17, 1976, 90 Stat. 2487, 2488; Pub. L. 95-458, Sec. 3(b), Oct. 
14, 1978, 92 Stat. 1257; Pub. L. 95-599, title V, Sec. 505(a), (b), 
(c)(2)-(4), Nov. 6, 1978, 92 Stat. 2758-2760; Pub. L. 95-600, title VII, 
Sec. 703(l)(3), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 95-618, title II, 
Sec. 233(a)(2), Nov. 9, 1978, 92 Stat. 3190; Pub. L. 96-223, title II, 
Sec. 232(d)(1), (2), (4)(B)-(D), Apr. 2, 1980, 94 Stat. 277, 278; Pub. 
L. 96-541, Sec. 4, Dec. 17, 1980, 94 Stat. 3205; Pub. L. 97-248, title 
II, Sec. 279(b)(2), Sept. 3, 1982, 96 Stat. 563; Pub. L. 97-424, title 
V, Secs. 511(d)(4), (e)(1)-(3), (g)(2)(B)-(D), 516(b)(5), Jan. 6, 1983, 
96 Stat. 2171, 2172, 2173, 2183; Pub. L. 97-473, title II, 
Sec. 202(b)(13), Jan. 14, 1983, 96 Stat. 2610; Pub. L. 98-369, div. A, 
title IV, Sec. 474(r)(38), title VII, Secs. 732(a)(3), 734(c)(2), title 
IX, Secs. 911(b), (d)(2)(B)-(F), 912(d), 914, 915(a), July 18, 1984, 98 
Stat. 846, 977, 979, 1005-1008; Pub. L. 99-499, title V, 
Sec. 521(c)(3)(A), (B)(i), (C), Oct. 17, 1986, 100 Stat. 1779; Pub. L. 
99-514, title IV, Sec. 422(b), title XVII, Sec. 1703(d), (e)(1), (2)(A)-
(E), title XVIII, Secs. 1877(b), 1899A(55), (56), Oct. 22, 1986, 100 
Stat. 2230, 2777, 2778, 2902, 2961, as amended by Pub. L. 99-499, title 
V, Sec. 521(c)(3)(B)(ii), Oct. 17, 1986, 100 Stat. 1779; Pub. L. 100-17, 
title V, Sec. 502(b)(8), (9), Apr. 2, 1987, 101 Stat. 257; Pub. L. 100-
203, title X, Sec. 10502(c), Dec. 22, 1987, 101 Stat. 1330-442; Pub. L. 
100-223, title IV, Sec. 405(b)(1), (2), Dec. 30, 1987, 101 Stat. 1534, 
1535; Pub. L. 100-647, title I, Sec. 1017(c)(3), (10), title II, 
Secs. 2001(d)(7)(B)-(D), 2004(s)(2), (3), title III, Sec. 3002(a)-(c), 
Nov. 10, 1988, 102 Stat. 3576, 3596, 3609, 3615, 3616; Pub. L. 101-239, 
title VII, Secs. 7501(b)(3), 7812(a), 7822(b)(1)-(4), 7841(d)(20), Dec. 
19, 1989, 103 Stat. 2361, 2412, 2424, 2425, 2429; Pub. L. 101-508, title 
XI, Secs. 11211(b)(4)(B), (5), (6)(E)(ii), (d)(7), (8), 11213(b)(3), 
11801(a)(46), (c)(23), Nov. 5, 1990, 104 Stat. 1388-425 to 1388-427, 
1388-433, 1388-522, 1388-528; Pub. L. 102-240, title VIII, 
Sec. 8002(b)(7), (8), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 103-66, 
title XIII, Secs. 13241(f)(8)-(10), 13242(c), (d)(21), (25)-(31), Aug. 
10, 1993, 107 Stat. 512, 521, 524, 525; Pub. L. 104-188, title I, 
Secs. 1606(a), (b)(2), 1702(b)(2)(B), 1703(k), Aug. 20, 1996, 110 Stat. 
1839, 1868, 1877; Pub. L. 105-34, title X, Sec. 1032(c)(3), (e)(7)-(10), 
Aug. 5, 1997, 111 Stat. 934, 935; Pub. L. 105-178, title IX, 
Secs. 9003(a)(2), 9006(b)(2), 9009(a)-(b)(2), June 9, 1998, 112 Stat. 
502, 506, 507; Pub. L. 105-206, title VI, Secs. 6016(b), 6017(a), 
6023(16), (25), (26), July 22, 1998, 112 Stat. 822, 825, 826.)


                               Amendments

    1998--Subsec. (d). Pub. L. 105-206, Sec. 6016(b), in heading, 
substituted ``other aircraft uses'' for ``helicopters'' and, in 
concluding provisions, inserted ``or a fixed-wing aircraft'' after 
``helicopter''.
    Subsec. (f)(3). Pub. L. 105-206, Sec. 6023(25), struck out ``, 
(e),'' after ``subsection (d)''.
    Subsec. (f)(4). Pub. L. 105-178, Sec. 9003(a)(2), substituted 
``2007'' for ``1999''.
    Subsec. (i)(1). Pub. L. 105-206, Sec. 6023(26)(B), substituted 
``(o)'' for ``(q)''.
    Subsec. (i)(2)(A). Pub. L. 105-206, Sec. 6023(26)(B), substituted 
``(o)'' for ``(q)''.
    Pub. L. 105-178, Sec. 9009(a), reenacted heading without change and 
amended text of subpar. (A) generally. Prior to amendment, text read as 
follows: ``If $1,000 or more is payable under subsections (a), (b), (d), 
(h), and (q) to any person with respect to fuel used during any of the 
first 3 quarters of his taxable year, a claim may be filed under this 
section with respect to fuel used, during such quarter.''
    Subsec. (i)(2)(B). Pub. L. 105-206, Sec. 6017(a), reenacted heading 
without change and amended text of subpar. (B) generally. Prior to 
amendment, text read as follows: ``No claim filed under this paragraph 
shall be allowed unless filed on or before the last day of the first 
quarter following the quarter for which the claim is filed.''
    Subsec. (i)(4), (5). Pub. L. 105-178, Sec. 9009(b)(1), redesignated 
par. (5) as (4) and struck out par. (4) which read as follows:
    ``(4) Special rule for refunds under subsection (l).--
        ``(A) In general.--If at the close of any of the 1st 3 quarters 
    of the taxable year of any person, at least $750 is payable under 
    subsection (l) to such person with respect to fuel used during such 
    quarter or any prior quarter during the taxable year (and for which 
    no other claim has been filed), a claim may be filed under 
    subsection (l) with respect to such fuel.
        ``(B) Time for filing claim.--No claim filed under this 
    paragraph shall be allowed unless filed during the 1st quarter 
    following the last quarter included in the claim.''
    Subsec. (k)(2). Pub. L. 105-178, Sec. 9009(b)(2), reenacted heading 
without change and amended text of par. (2) generally. Prior to 
amendment, text read as follows: ``Paragraph (1) shall not apply to a 
payment of a claim filed under paragraph (2), (3), (4), or (5) of 
subsection (i).''
    Subsec. (l)(3)(B)(ii). Pub. L. 105-178, Sec. 9006(b)(2)(A), 
substituted ``November 1, 1998'' for ``October 1, 1999''.
    Subsec. (l)(3)(B)(iii). Pub. L. 105-178, Sec. 9006(b)(2)(B), 
substituted ``October 31, 1998'' for ``September 30, 1999''.
    Subsecs. (m) to (p). Pub. L. 105-206, Sec. 6023(26)(A), redesignated 
subsecs. (n), (p), (q), and (r) as (m), (n), (o), and (p), respectively.
    Subsec. (q). Pub. L. 105-206, Sec. 6023(26)(A), redesignated subsec. 
(q) as (o).
    Subsec. (q)(2). Pub. L. 105-206, Sec. 6023(16), substituted 
``section 4041(c)(2)'' for ``section 4041(c)(4)''.
    Subsec. (r). Pub. L. 105-206, Sec. 6023(26)(A), redesignated subsec. 
(r) as (p).
    1997--Subsec. (f). Pub. L. 105-34, Sec. 1032(e)(7), inserted 
``kerosene,'' after ``diesel fuel,'' in subsec. heading and in text of 
par. (1).
    Subsec. (f)(2)(A)(i), (B)(i). Pub. L. 105-34, Sec. 1032(e)(8), 
substituted ``, diesel fuel, or kerosene'' for ``or diesel fuel''.
    Subsec. (f)(3). Pub. L. 105-34, Sec. 1032(e)(7), inserted 
``kerosene,'' after ``diesel fuel,''.
    Subsec. (i)(3)(A). Pub. L. 105-34, Sec. 1032(e)(9), substituted ``, 
diesel fuel, or kerosene'' for ``or diesel fuel'' in introductory 
provisions.
    Subsec. (i)(4). Pub. L. 105-34, Sec. 1032(e)(10), amended heading 
generally. Prior to amendment, heading read as follows: ``Special rule 
for nontaxable uses of diesel fuel and aviation fuel taxed under section 
4081 or 4091''.
    Subsec. (i)(5)(A)(i). Pub. L. 105-34, Sec. 1032(c)(3)(E), inserted 
``($100 or more in the case of kerosene)'' after ``$200 or more''.
    Subsec. (l). Pub. L. 105-34, Sec. 1032(c)(3)(D), inserted ``, 
kerosene,'' after ``diesel fuel'' in heading.
    Subsec. (l)(1)(A), (2)(A). Pub. L. 105-34, Sec. 1032(c)(3)(A), 
inserted ``or kerosene'' after ``diesel fuel''.
    Subsec. (l)(5). Pub. L. 105-34, Sec. 1032(c)(3)(A), inserted ``or 
kerosene'' after ``diesel fuel'' in heading.
    Subsec. (l)(5)(A). Pub. L. 105-34, Sec. 1032(c)(3)(A), inserted ``or 
kerosene'' after ``diesel fuel'' in introductory provisions.
    Subsec. (l)(5)(B). Pub. L. 105-34, Sec. 1032(c)(3)(B), added subpar. 
(B) and redesignated former subpar. (B) as (C).
    Subsec. (l)(5)(C). Pub. L. 105-34, Sec. 1032(c)(3)(B), (C), 
redesignated subpar. (B) as (C) and substituted ``subparagraph (A) or 
(B)'' for ``subparagraph (A)'' in introductory provisions.
    1996--Subsec. (f)(4). Pub. L. 104-188, Sec. 1703(k), substituted 
``1999'' for ``1995''.
    Subsec. (g). Pub. L. 104-188, Sec. 1606(a), struck out subsec. (g) 
which related to advance repayment of increased diesel fuel tax to 
original purchasers of diesel-powered automobiles and light trucks.
    Subsec. (i)(1), (2)(A). Pub. L. 104-188, Sec. 1606(b)(2), struck out 
``(g),'' after ``(d),'' and ``(or a qualified diesel powered highway 
vehicle purchased)'' after ``with respect to fuel used'' wherever 
appearing.
    Subsec. (l)(4). Pub. L. 104-188, Sec. 1702(b)(2)(B), amended par. 
(4), as in effect before the amendments made by the Revenue 
Reconciliation Act of 1993 [ch. I, Secs. 13001-13444, of title XIII of 
Pub. L. 103-66], by inserting before the period ``unless such fuel was 
used by a State or any political subdivision thereof''. See 1993 
Amendment note below for subsec. (l).
    1993--Subsec. (a). Pub. L. 103-66, Sec. 13242(d)(21), substituted 
``paragraph (2) or (3) of section 4041(a) or section 4041(c)'' for 
``section 4041(a) or (c)'' in introductory provisions.
    Subsec. (b)(1). Pub. L. 103-66, Sec. 13242(d)(25), substituted ``if 
any fuel other than gasoline (as defined in section 4083(a))'' for ``if 
any fuel'' in introductory provisions and ``4081'' for ``4091'' in 
introductory and concluding provisions.
    Subsec. (b)(2). Pub. L. 103-66, Sec. 13241(f)(8)(B), substituted 
``Reduction'' for ``3-cent reduction'' in heading.
    Subsec. (b)(2)(A). Pub. L. 103-66, Sec. 13242(d)(25)(B), substituted 
``4081'' for ``4091''.
    Pub. L. 103-66, Sec. 13241(f)(8)(A), substituted ``7.4 cents'' for 
``3.1 cents''.
    Subsec. (c). Pub. L. 103-66, Sec. 13242(d)(21), substituted 
``paragraph (2) or (3) of section 4041(a) or section 4041(c)'' for 
``section 4041(a) or (c)''.
    Subsec. (f)(1). Pub. L. 103-66, Sec. 13242(d)(26)(A), substituted 
``or 4091(c)(1)(A)'' for ``, 4091(c)(1)(A), or 4091(d)(1)(A)''.
    Subsec. (f)(2). Pub. L. 103-66, Sec. 13242(d)(26)(B), amended 
heading and text of par. (2) generally. Prior to amendment, text read as 
follows: ``For purposes of paragraph (1)--
        ``(A) Regular tax rate.--The term `regular tax rate' means--
            ``(i) in the case of gasoline, the aggregate rate of tax 
        imposed by section 4081 determined without regard to subsection 
        (c) thereof,
            ``(ii) in the case of diesel fuel, the aggregate rate of tax 
        imposed by section 4091 on such fuel determined without regard 
        to subsection (c) thereof, and
            ``(iii) in the case of aviation fuel, the aggregate rate of 
        tax imposed by section 4091 on such fuel determined without 
        regard to subsection (d) thereof.
        ``(B) Incentive tax rate.--The term `incentive tax rate' means--
            ``(i) in the case of gasoline, the aggregate rate of tax 
        imposed by section 4081 with respect to fuel described in 
        subsection (c)(1) thereof,
            ``(ii) in the case of diesel fuel, the aggregate rate of tax 
        imposed by section 4091 with respect to fuel described in 
        subsection (c)(1)(B) thereof, and
            ``(iii) in the case of aviation fuel, the aggregate rate of 
        tax imposed by section 4091 with respect to fuel described in 
        subsection (d)(1)(B) thereof.''
    Subsec. (h). Pub. L. 103-66, Sec. 13242(d)(27), substituted 
``section 4083(a)(2)'' for ``section 4082(b)''.
    Subsec. (i)(1). Pub. L. 103-66, Sec. 13242(c)(2)(B), substituted 
``otherwise provided in this subsection'' for ``provided in paragraphs 
(2), (3), and (4)''.
    Subsec. (i)(3). Pub. L. 103-66, Sec. 13242(d)(28)(A), substituted 
``alcohol mixture'' for ``gasohol'' in heading.
    Subsec. (i)(3)(A). Pub. L. 103-66, Sec. 13242(d)(28)(B), substituted 
``gasoline or diesel fuel used to produce a qualified alcohol mixture 
(as defined in section 4081(c)(3))'' for ``gasoline used to produce 
gasohol (as defined in section 4081(c)(1))''.
    Subsec. (i)(3)(C). Pub. L. 103-66, Sec. 13242(c)(2)(D), added 
subpar. (C).
    Subsec. (i)(4). Pub. L. 103-66, Sec. 13242(d)(30), inserted ``4081 
or'' before ``4091'' in heading.
    Subsec. (i)(5). Pub. L. 103-66, Sec. 13242(c)(2)(A), added par. (5).
    Subsec. (j)(1). Pub. L. 103-66, Sec. 13242(d)(29), substituted 
``sections 4041, 4081, and 4091'' for ``section 4041''.
    Subsec. (k)(2). Pub. L. 103-66, Sec. 13242(c)(2)(C), substituted 
``(4), or (5)'' for ``or (4)''.
    Subsec. (l). Pub. L. 103-66, Sec. 13242(d)(31), amended subsec. 
heading and headings and text of pars. (1) to (4) generally. Prior to 
amendment, pars. (1) to (4) read as follows:
    ``(1) In general.--Except as provided in subsection (k) and in 
paragraphs (3) and (4) of this subsection, if any fuel on which tax has 
been imposed by section 4091 is used by any person in a nontaxable use, 
the Secretary shall pay (without interest) to the ultimate purchaser of 
such fuel an amount equal to the aggregate amount of tax imposed on such 
fuel under section 4091.
    ``(2) Nontaxable use.--For purposes of this subsection, the term 
`nontaxable use' means, with respect to any fuel, any use of such fuel 
if such use is exempt under section 4041 from the taxes imposed by 
subsections (a)(1) and (c)(1) of section 4041 (other than by reason of 
the imposition of tax on any sale thereof).
    ``(3) No refund of certain taxes on fuel used in diesel-powered 
trains.--In the case of fuel used in a diesel-powered train, 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 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(c)(2)(B)) (other than 
supplies for vessels or aircraft within the meaning of section 
4221(d)(3)), 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 Fund financing rate imposed by such section.''
    Pub. L. 103-66, Sec. 13241(f)(9), added pars. (3) and (4) and struck 
out former pars. (3) and (4) which read as follows:
    ``(3) No refund of leaking underground storage tank trust fund 
financing tax.--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 Fund financing rate imposed by such section in the 
case of--
        ``(A) fuel used in a diesel-powered train, and
        ``(B) fuel used in any aircraft (except as supplies for vessels 
    or aircraft within the meaning of section 4221(d)(3)).
    ``(4) No refund of deficit reduction tax on fuel used in trains.--In 
the case of fuel used in a diesel-powered train, paragraph (1) also 
shall not apply to so much of the tax imposed by section 4091 as is 
attributable to the diesel fuel deficit reduction rate imposed by such 
section.'' See 1996 Amendment note for subsec. (l)(4) above.
    Subsec. (l)(5). Pub. L. 103-66, Sec. 13242(c)(1), added par. (5).
    Subsec. (m). Pub. L. 103-66, Sec. 13241(f)(10), struck out heading 
and text of subsec. (m). Text read as follows: ``For purposes of 
subsection (a), in the case of gasoline--
        ``(1) on which tax was imposed under section 4041(c)(2),
        ``(2) on which tax was not imposed under section 4081, and
        ``(3) which was not used as an off-highway business use (within 
    the meaning of section 6421(e)(2)),
the amount of the payment under subsection (a) shall be an amount equal 
to the amount of gasoline used as described in subsection (a) or resold 
multiplied by the rate equal to the excess of the rate of tax imposed by 
section 4041(c)(2) over the rate of tax imposed by section 4081.''
    Subsec. (o). Pub. L. 103-66, Sec. 13241(f)(10), struck out heading 
and text of subsec. (o). Text read as follows: ``Except with respect to 
taxes imposed by section 4041(d) and sections 4081 and 4091 at the 
Leaking Underground Storage Tank Trust Fund financing rate, subsections 
(a), (b), (c), (d), (g), (h), and (l) shall only apply with respect to 
fuels purchased before October 1, 1999.''
    1991--Subsecs. (g)(5), (o). Pub. L. 102-240 substituted ``1999'' for 
``1995''.
    1990--Subsec. (b)(2)(A). Pub. L. 101-508, Sec. 11211(b)(5), 
substituted ``shall be 3.1 cents per gallon less than the aggregate rate 
at which tax was imposed on such fuel by section 4041(a) or 4091, as the 
case may be'' for ``shall not exceed 12 cents''.
    Subsec. (e). Pub. L. 101-508, Sec. 11801(a)(46), struck out subsec. 
(e) which required payment of refunds of gasoline or fuel tax to 
ultimate purchasers where such gasoline or fuel was used in a qualified 
taxicab engaged exclusively in furnishing qualified taxicab services.
    Subsec. (f). Pub. L. 101-508, Sec. 11213(b)(3), amended subsec. (f) 
generally, restructuring and restating pars. (1) to (3) as (1) to (4) 
and extending the termination date from Sept. 30, 1993, to Sept. 30, 
1995.
    Subsec. (g)(5). Pub. L. 101-508, Sec. 11211(d)(7), substituted 
``1995'' for ``1993''.
    Subsec. (i)(1). Pub. L. 101-508, Sec. 11801(c)(23)(A), struck out 
``(e),'' before ``(g),''.
    Subsec. (i)(2)(A). Pub. L. 101-508, Sec. 11801(c)(23)(B), amended 
subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: 
``If--
        ``(i) $1,000 or more is payable under subsections (a), (b), (d), 
    (e), (g), (h), and (q), or
        ``(ii) $50 or more is payable under subsection (e),
to any person with respect to fuel used (or a qualified diesel powered 
highway vehicle purchased) during any of the first three quarters of his 
taxable year, a claim may be filed under this section by the purchaser 
with respect to fuel used (or a qualified diesel powered highway vehicle 
purchased) during such quarter.''
    Subsec. (i)(2)(B), (C). Pub. L. 101-508, Sec. 11801(c)(23)(C), 
redesignated subpar. (C) as (B) and struck out former subpar. (B) 
``Special rule'' which read as follows: ``If the requirements of 
subparagraph (A)(ii) are met by any person for any quarter but the 
requirements of subparagraph (A)(i) are not met by such person for such 
quarter, such person may file a claim under subparagraph (A) for such 
quarter only with respect to amounts referred to in subparagraph 
(A)(ii).''
    Subsec. (l)(1). Pub. L. 101-508, Sec. 11211(b)(4)(B)(ii), inserted 
reference to par. (4).
    Subsec. (l)(4). Pub. L. 101-508, Sec. 11211(b)(4)(B)(i), added par. 
(4).
    Subsec. (o). Pub. L. 101-508, Sec. 11211(d)(8), substituted ``1995'' 
for ``1993''.
    Subsec. (q). Pub. L. 101-508, Sec. 11211(b)(6)(E)(ii), substituted 
heading for one which read: ``Gasoline used in noncommercial aviation 
during period rate reduction in effect'' and amended text generally. 
Prior to amendment, text read as follows: ``Except as provided in 
subsection (k), if--
        ``(1) any tax is imposed by section 4081 on any gasoline,
        ``(2) such gasoline is used during 1991 as a fuel in any 
    aircraft in noncommercial aviation (as defined in section 
    4041(c)(4)), and
        ``(3) no tax is imposed by section 4041(c)(2) on taxable events 
    occurring during 1991 by reason of section 4283,
the Secretary shall pay (without interest) to the ultimate purchaser of 
such gasoline an amount equal to the excess of the aggregate amount of 
tax paid under section 4081 on the gasoline so used over an amount equal 
to 6 cents multiplied by the number of gallons of gasoline so used.''
    1989--Subsec. (f)(1)(B). Pub. L. 101-239, Sec. 7812(a), made 
technical correction to directory language of Pub. L. 100-647, 
Sec. 2001(d)(7)(C), see 1988 Amendment note below.
    Subsec. (i)(1). Pub. L. 101-239, Sec. 7822(b)(1), substituted 
``subsection (a), (b), (c), (d), (e), (g), (h), (l), or (q) by any 
person'' for ``subsection (a), (b), (c), (d), (e),, (g), (h), or (l) by 
any person''.
    Subsec. (i)(2)(A)(i). Pub. L. 101-239, Sec. 7822(b)(2), amended cl. 
(i) generally. Prior to amendment, cl. (i) read as follows: ``$1,000 or 
more is payable under subsections (a), (b), (d), (e), (g), (h), and 
or''.
    Subsec. (i)(2)(B). Pub. L. 101-239, Sec. 7822(b)(3), amended subpar. 
(B) generally. Prior to amendment, subpar. (B) read as follows: ``If the 
requirements of clause (ii) of subparagraph (A) are met by any person 
for any quarter but the requirements of subparagraph (A)(i) are not met 
by such person for such quarter, such person may file a claim under 
subparagraph (A) for such quarter only with respect to amounts referred 
to in the clause of subparagraph (A) the requirements of which are met 
by such person for such quarter.''
    Subsec. (j)(2). Pub. L. 101-239, Sec. 7841(d)(20), substituted 
``section 7602(a)'' for ``section 7602''.
    Subsec. (p). Pub. L. 101-239, Sec. 7822(b)(4), redesignated subsec. 
(q), relating to payments for taxes imposed by section 4041(d), as (p).
    Subsec. (q). Pub. L. 101-239, Sec. 7501(b)(3), substituted ``1991'' 
for ``1990'' in pars. (2) and (3).
    Pub. L. 101-239, Sec. 7822(b)(4), redesignated subsec. (q), relating 
to payments for taxes imposed by section 4041(d), as (p).
    1988--Subsec. (f)(1)(A). Pub. L. 100-647, Sec. 2001(d)(7)(B), 
substituted ``regular tax rate'' for ``regular Highway Trust Fund 
financing rate'' in two places and ``incentive tax rate'' for 
``incentive Highway Trust Fund Financing rate'', notwithstanding 
directory language that ``incentive tax rate'' was to be substituted for 
``Highway Trust Fund financing rate''.
    Subsec. (f)(1)(B). Pub. L. 100-647, Sec. 2001(d)(7)(C), as amended 
by Pub. L. 101-239, Sec. 7812(a), amended subpar. (B) generally. Prior 
to amendment, subpar. (B) defined ``regular Highway Trust Fund financing 
rate'' and ``incentive Highway Trust Fund Financing rate''.
    Subsec. (i)(1). Pub. L. 100-647, Sec. 3002(c)(1), substituted 
``paragraphs (2), (3), and (4)'' for ``paragraph (2)''.
    Subsec. (i)(2)(A)(i). Pub. L. 100-647, Sec. 3002(c)(2), struck out 
``(l),'' after ``and''.
    Subsec. (i)(4). Pub. L. 100-647, Sec. 3002(a), added par. (4).
    Subsec. (k)(2). Pub. L. 100-647, Sec. 3002(b), substituted 
``paragraph (2), (3), or (4)'' for ``paragraph (2) or (3)''.
    Pub. L. 100-647, Sec. 1017(c)(10), substituted ``paragraph (2) or 
(3) of subsection (i).'' for ``subsection'' and all that followed, 
thereby effecting the purpose of the amendment contained in section 
1703(e)(2)(E) of Pub. L. 99-514. See 1986 Amendment note below.
    Subsec. (l)(2). Pub. L. 100-647, Sec. 2001(d)(7)(D), inserted 
``under section 4041'' after ``exempt''.
    Subsec. (l)(3)(B). Pub. L. 100-647, Sec. 2004(s)(2), inserted 
``(except as supplies for vessels or aircraft within the meaning of 
section 4221(d)(3))'' after ``aircraft''.
    Subsec. (m)(3). Pub. L. 100-647, Sec. 1017(c)(3), substituted 
``6421(e)(2)'' for `6421(d)(2)''.
    Subsecs. (p), (q). Pub. L. 100-647, Sec. 2004(s)(3), redesignated 
subsec. (p), relating to gasoline used in noncommercial aviation during 
period rate reduction in effect, as (q). Former subsec. (q), relating to 
cross references, redesignated (r).
    Subsec. (r). Pub. L. 100-647, Sec. 2004(s)(3), redesignated subsec. 
(q), relating to cross references, as (r).
    1987--Subsec. (b)(1). Pub. L. 100-203, Sec. 10502(c)(2), substituted 
``section 4041(a) or 4091'' for first reference to ``subsection (a) of 
section 4041'', ``section 4041(a) or 4091, as the case may be'' for 
second reference to ``subsection (a) of section 4041''.
    Subsec. (e)(1)(B). Pub. L. 100-203, Sec. 10502(c)(3), inserted ``or 
4091'' after ``section 4041''.
    Subsec. (f). Pub. L. 100-203, Sec. 10502(c)(4), amended subsec. (f) 
generally, substituting new heading for ``Gasoline used to produce 
certain alcohol fuels'', and revising and restating as pars. (1) to (3) 
provisions of former pars. (1) and (2).
    Subsec. (g)(5). Pub. L. 100-17, Sec. 502(b)(8), substituted ``1993'' 
for ``1988''.
    Subsec. (i)(1). Pub. L. 100-223, Sec. 405(b)(2)(A), which directed 
substitution of ``(h), or (p)'' for ``or (h)'', could not be executed 
because of prior amendment by Pub. L. 100-203. See below.
    Pub. L. 100-203, Sec. 10502(c)(5)(A), substituted ``(h), or (l)'' 
for ``or (h)''.
    Subsec. (i)(2)(A)(i). Pub. L. 100-223, Sec. 405(b)(2)(B), which 
directed substitution of ``(h), and (p)'' for ``and (h)'', could not be 
executed because of prior amendment by Pub. L. 100-203. See below.
    Pub. L. 100-203, Sec. 10502(c)(5)(B), substituted ``(h), and (l)'' 
for ``and (h)''.
    Subsecs. (l) to (n). Pub. L. 100-203, Sec. 10502(c)(1), added 
subsec. (l) and redesignated former subsecs. (l) to (n) as (m) to (o), 
respectively.
    Subsec. (o). Pub. L. 100-203, Sec. 10502(c)(1), (6), redesignated 
subsec. (n) as (o) and amended it generally, substituting new heading 
for ``Termination of subsections (a), (b), (c), (d), (g), and (h)'' and 
amending text generally. Prior to amendment, text read as follows: 
``Except with respect to taxes imposed by section 4041(d) and section 
4081 at the Leaking Underground Storage Tank Trust Fund financing rate, 
subsections (a), (b), (c), (d), (g), and (h) shall only apply with 
respect to fuels purchased before October 1, 1993.'' Former subsec. (o) 
redesignated (p).
    Pub. L. 100-17, Sec. 502(b)(9), substituted ``1993'' for ``1988'' in 
subsec. (m), which was successively redesignated to subsec. (o) by Pub. 
L. 99-514 and Pub. L. 100-203.
    Subsec. (p). Pub. L. 100-223, Sec. 405(b)(1), added subsec. (p). 
Former subsec. (p) redesignated (q).
    Pub. L. 100-203, Sec. 10502(c)(1), redesignated subsec. (o) as (p). 
Former subsec. (p) redesignated (q).
    Subsec. (q). Pub. L. 100-223, Sec. 405(b)(1), redesignated subsec. 
(p), relating to payments for taxes imposed by section 4041(d), as (q).
    Pub. L. 100-203, Sec. 10502(c)(1), redesignated subsec. (p), 
relating to cross references, as (q).
    1986--Subsec. (a). Pub. L. 99-514, Sec. 1703(e)(2)(A), substituted 
``subsection (k)'' for ``subsection (j)''.
    Subsec. (b)(1). Pub. L. 99-514, Sec. 1899A(55), substituted 
``otherwise provided in this subsection'' for ``provided in paragraph 
(2)''.
    Pub. L. 99-514, Sec. 1703(e)(2)(A), substituted ``subsection (k)'' 
for ``subsection (j)''.
    Subsec. (b)(2)(A). Pub. L. 99-514, Sec. 1877(b)(2), substituted 
``subparagraphs (B) and (C)'' for ``subparagraph (B)''.
    Subsec. (b)(2)(B). Pub. L. 99-514, Sec. 1877(b)(1), added subpar. 
(B). Former subpar. (B) redesignated (C).
    Subsec. (b)(2)(C). Pub. L. 99-514, Sec. 1877(b)(1), (3), 
redesignated subpar. (B) as (C) and substituted ``Exception for certain 
intracity transportation'' for ``Exception'' in heading. Former subpar. 
(C) redesignated (D).
    Subsec. (b)(2)(D). Pub. L. 99-514, Sec. 1877(b)(1), redesignated 
former subpar. (C) as (D).
    Subsecs. (c), (d), (e)(1). Pub. L. 99-514, Sec. 1703(e)(2)(A), 
substituted ``subsection (k)'' for ``subsection (j)''.
    Subsec. (e)(3). Pub. L. 99-514, Sec. 422(b), substituted ``September 
30, 1988'' for ``September 30, 1985''.
    Subsec. (f)(1). Pub. L. 99-514, Sec. 1703(e)(2)(A), substituted 
``subsection (k)'' for ``subsection (j)''.
    Pub. L. 99-499, Sec. 521(c)(3)(C), which directed the substitution 
of ``at the Highway Trust Fund financing rate'' for ``at the rate'', was 
executed by making the substitution for the first such reference as the 
probable intent of Congress.
    Subsec. (g)(1). Pub. L. 99-514, Sec. 1899A(56), substituted 
``amount'' for ``anount''.
    Pub. L. 99-514, Sec. 1703(e)(2)(A), substituted ``subsection (k)'' 
for ``subsection (j)''.
    Subsec. (h). Pub. L. 99-514, Sec. 1703(e)(1)(B), added subsec. (h). 
Former subsec. (h) redesignated (i).
    Subsec. (i). Pub. L. 99-514, Sec. 1703(e)(1)(A), redesignated 
subsec. (h) as (i). Former subsec. (i) redesignated (j).
    Subsec. (i)(1). Pub. L. 99-514, Sec. 1703(d)(1)(B)(i), (e)(2)(B), 
struck out ``(f)'' after ``subsection (a), (b), (c), (d), (e),'' and 
substituted ``(g), or (h)'' for ``or (g)''.
    Subsec. (i)(2)(A). Pub. L. 99-514, Sec. 1703(d)(1)(B)(ii), inserted 
``or'' at end of cl. (i), struck out ``or'' at end of cl. (ii), and 
struck out cl. (iii) which read as follows: ``$200 or more is payable 
under subsection (f),''.
    Subsec. (i)(2)(A)(i). Pub. L. 99-514, Sec. 1703(e)(2)(C), 
substituted ``(g), and (h)'' for ``and (g)''.
    Subsec. (i)(2)(B). Pub. L. 99-514, Sec. 1703(d)(1)(B)(ii)(III), 
struck out ``(or clauses)'' after ``referred to in the clause''. 
Notwithstanding directory language that the amendment be made to subpar. 
(A) of this par., the amendment was executed to subpar. (B), the only 
place in the section where ``(or clauses)'' appeared, to reflect the 
probable intent of Congress.
    Pub. L. 99-514, Sec. 1703(d)(1)(B)(iii), struck out ``or clause 
(iii)'' after ``If the requirements of clause (ii)''. Notwithstanding 
directory language that the amendment be made to subsec. (f)(2)(B) of 
this section, the amendment was executed to subsec. (i)(2)(B), the only 
place in the section where ``or clause (iii)'' appeared, to reflect the 
probable intent of Congress.
    Subsec. (i)(3). Pub. L. 99-514, Sec. 1703(d)(1), added par. (3).
    Subsec. (j). Pub. L. 99-514, Sec. 1703(e)(1)(A), redesignated 
subsec. (i) as (j). Former subsec. (j) redesignated (k).
    Subsec. (k). Pub. L. 99-514, Sec. 1703(e)(1)(A), redesignated 
subsec. (j) as (k). Former subsec. (k) redesignated (l).
    Subsec. (k)(2). Pub. L. 99-514, Sec. 1703(e)(2)(E), which directed 
the substitution of ``(i)(2)'' for ``subsection (h)(2)'' in subsec. 
(i)(2) (as so redesignated), was executed to subsec. (k)(2), the only 
place in the section where ``subsection (h)(2)'' appeared, to reflect 
the probable intent of Congress. See 1988 Amendment note above.
    Pub. L. 99-514, Sec. 1703(d)(1)(B)(iv), substituted ``subsection 
(h)(2) or (h)(3)'' for ``subsection (h)(2)''.
    Subsec. (l). Pub. L. 99-514, Sec. 1703(e)(1)(A), redesignated 
subsec. (k) as (l). Former subsec. (l) redesignated (m).
    Subsec. (m). Pub. L. 99-514, Sec. 1703(e)(1)(A), redesignated 
subsec. (l) as (m). Former subsec. (m) redesignated (n).
    Pub. L. 99-499, Sec. 521(c)(3)(A), substituted ``Except with respect 
to taxes imposed by section 4041(d) and section 4081 at the Leaking 
Underground Storage Tank Trust Fund financing rate, subsections'' for 
``Subsection''.
    Subsec. (n). Pub. L. 99-514, Sec. 1703(e)(1)(A), (2)(C), (D), 
redesignated subsec. (m) as (n) and substituted ``(g), and (h)'' for 
``and (g)'' in heading and text. Former subsec. (n) redesignated (o).
    Pub. L. 99-499, Sec. 521(c)(3)(B)(i), added subsec. (n). Former 
subsec. (n) redesignated (o).
    Subsec. (o). Pub. L. 99-514, Sec. 1703(e)(1)(A), as amended by Pub. 
L. 99-499, Sec. 521(c)(3)(B)(ii), redesignated subsec. (n), as added by 
Pub. L. 99-499, Sec. 521(c)(3)(B)(i), as (o). Former subsec. (o) 
redesignated (p).
    Pub. L. 99-499, Sec. 521(c)(3)(B)(i), redesignated subsec. (n) as 
(o).
    Subsec. (p). Pub. L. 99-514, Sec. 1703(e)(1)(A), as amended by Pub. 
L. 99-499, Sec. 521(c)(3)(B)(ii), redesignated subsec. (o) as (p).
    1984--Subsecs. (a), (b)(1). Pub. L. 98-369, Sec. 911(d)(2)(B), 
substituted ``subsection (j)'' for ``subsection (i)''.
    Subsec. (b)(2), (3). Pub. L. 98-369, Sec. 915(a), added par. (2) and 
redesignated former par. (2) as (3).
    Subsecs. (c), (d), (e)(1). Pub. L. 98-369, Sec. 911(d)(2)(B), 
substituted ``subsection (j)'' for ``subsection (i)''.
    Subsec. (e)(3). Pub. L. 98-369, Sec. 914, substituted ``September 
30, 1985'' for ``September 30, 1984''.
    Subsec. (f)(1). Pub. L. 98-369, Sec. 911(d)(2)(B), substituted 
``subsection (j)'' for ``subsection (i)''.
    Pub. L. 98-369, Sec. 912(d), substituted ``5\2/3\ cents'' for ``4\5/
9\ cents''.
    Pub. L. 98-369, Sec. 732(a)(3), substituted ``4\5/9\ cents'' for ``5 
cents''.
    Subsec. (g). Pub. L. 98-369, Sec. 911(b), added subsec. (g). Former 
subsec. (g) redesignated (h).
    Subsec. (h). Pub. L. 98-369, Sec. 911(b), redesignated former 
subsec. (g) as (h). Former subsec. (h) redesignated (i).
    Subsec. (h)(1). Pub. L. 98-369, Sec. 911(d)(2)(C), substituted 
``(f), or (g)'' for ``or (f)'', and inserted ``(or a qualified diesel 
powered highway vehicle purchased)'' after ``fuel used'' in two places.
    Subsec. (h)(2)(A). Pub. L. 98-369, Sec. 911(d)(2)(D), substituted 
``(e), and (g)'' for ``and (e)'', and inserted ``(or a qualified diesel 
powered highway vehicle purchased)'' after ``fuel used'' in two places.
    Subsec. (i). Pub. L. 98-369, Sec. 911(b), redesignated former 
subsec. (h) as (i). Former subsec. (i) redesignated (j).
    Subsec. (i)(3). Pub. L. 98-369, Sec. 474(r)(38), substituted 
``section 34'' for ``section 39''.
    Subsec. (j). Pub. L. 98-369, Sec. 911(b), redesignated former 
subsec. (i), relating to income tax credit in lieu of payment, as (j). 
Former subsec. (j), relating to special rules with respect to 
noncommercial aviation, redesignated (k).
    Pub. L. 98-369, Sec. 734(c)(2), added subsec. (j) relating to 
special rules with respect to noncommercial aviation. Former subsec. 
(j), relating to regulations, redesignated (k).
    Subsec. (j)(2). Pub. L. 98-369, Sec. 911(d)(2)(E), which directed 
the amendment of subsec. (k)(2) by substituting ``(h)(2)'' for `(g)(2)'' 
was executed to subsec. (j)(2) to reflect the probable intent of 
Congress.
    Subsec. (k). Pub. L. 98-369, Sec. 911(b), redesignated former 
subsec. (j), relating to special rules with respect to noncommercial 
aviation, as (k). Former subsec. (k), relating to regulations, 
redesignated (l).
    Pub. L. 98-369, Sec. 734(c)(2), redesignated former subsec. (j), 
relating to regulations, as (k). Former subsec. (k), relating to 
termination of subsections, redesignated (l).
    Subsec. (l). Pub. L. 98-369, Sec. 911(b), redesignated former 
subsec. (k), relating to regulations, as (l). Former subsec. (l), 
relating to termination of subsections, redesignated (m).
    Pub. L. 98-369, Sec. 734(c)(2), redesignated former subsec. (k), 
relating to termination of subsections, as (l). Former subsec. (l), 
relating to cross references, redesignated (m).
    Subsec. (m). Pub. L. 98-369, Sec. 911(b), (d)(2)(F), redesignated 
former subsec. (l), relating to termination of subsections, as (m) and 
substituted ``(d), and (g)'' for ``and (d)'' in heading and text. Former 
subsec. (m), relating to cross references, redesignated (n).
    Pub. L. 98-369, Sec. 734(c)(2), redesignated former subsec. (l), 
relating to cross references, as (m).
    Subsec. (n). Pub. L. 98-369, Sec. 911(b), redesignated former 
subsec. (m), relating to cross references, as (n).
    1983--Subsec. (a). Pub. L. 97-424, Sec. 511(g)(2)(B), substituted 
``section 4041(a) or (c)'' for ``section 4041(a), (b), or (c)''.
    Subsec. (b)(1). Pub. L. 97-424, Sec. 511(g)(2)(C), substituted 
``subsection (a) of section 4041'' for ``subsection (a) or (b) of 
section 4041'' wherever appearing.
    Subsec. (c). Pub. L. 97-424, Sec. 511(g)(2)(D), substituted 
``section 4041(a) or (c)'' for ``section 4041(a), (b), or (c)''.
    Subsec. (e)(1). Pub. L. 97-424, Sec. 511(e)(1), substituted ``an 
amount determined at the rate of 4 cents a gallon'' for ``an amount 
equal to the aggregate amount of the tax imposed on such gasoline or 
fuel''.
    Subsec. (e)(2)(A)(ii). Pub. L. 97-424, Sec. 511(e)(3), struck out 
``is not prohibited under the laws, regulations, or procedures of such 
Federal, State, or local authority, and'' after ``(ii)''.
    Subsec. (e)(3). Pub. L. 97-424, Sec. 511(e)(2), substituted 
``September 30, 1984'' for ``December 31, 1982''.
    Subsec. (f)(1). Pub. L. 97-424, Sec. 511(d)(4), substituted ``on 
which a tax'' for ``on which tax'', inserted ``at the rate of 9 cents a 
gallon'' after ``is imposed by section 4081'', and substituted ``the 
amount determined at the rate of 5 cents a gallon'' for ``the aggregate 
amount of the tax imposed on such gasoline''.
    Subsec. (f)(2). Pub. L. 97-424, Sec. 511(d)(4), substituted 
provision that no amount shall be payable under paragraph (1) with 
respect to any gasoline with respect to which an amount is payable under 
subsection (d) or (e) of this section or under section 6420 or 6421, for 
provision that no amount would be payable under subsection (d) or (e) of 
this section or under section 6420 or 6421 with respect to any gasoline 
with respect to which an amount was payable under paragraph (1).
    Subsec. (k). Pub. L. 97-424, Sec. 516(b)(5), added subsec. (k). 
Former subsec. (k) redesignated (l).
    Subsec. (k)(3). Pub. L. 97-473 purported to add par. (3). See par. 
below for subsec. (l)(3).
    Subsec. (l). Pub. L. 97-424, Sec. 516(b)(5), redesignated former 
subsec. (k) as (l).
    Subsec. (l)(3). Pub. L. 97-473 added par. (3). Notwithstanding the 
directory language that par. (3) be added to subsec. (k), it was added 
to subsec. (l) to reflect the probable intent of Congress and the 
intervening redesignation of subsec. (k) as (l) by Pub. L. 97-424.
    1982--Subsec. (d). Pub. L. 97-248 inserted ``or in certain 
helicopters'' after ``museums'' in heading and ``or is used in a 
helicopter for a purpose described in section 4041(l),'' after ``section 
4041(h)(2)(C),'' in text.
    1980--Subsecs. (a), (b)(1), (c), (d), (e)(1). Pub. L. 96-223, 
Sec. 232(d)(4)(B), substituted ``subsection (i)'' for ``subsection 
(h)''.
    Subsec. (e)(3). Pub. L. 96-541 extended subsec. (e) termination date 
to Dec. 31, 1982, from Dec. 31, 1980.
    Subsecs. (f), (g). Pub. L. 96-223, Sec. 232(d)(1)(A), (2), (4)(C), 
added subsec. (f), redesignated former subsec. (f) as (g), and in 
subsec. (g) as so redesignated, inserted reference to subsec. (f) in 
par. (1), added par. (2)(A)(iii), and, in par. (2)(B), substituted ``If 
the requirements of clause (ii) or clause (iii) of subparagraph (A) are 
met by any person for any quarter but the requirements of subparagraph 
(A)(i) are not met by such person for such quarter, such person may file 
a claim under subparagraph (A) for such quarter only with respect to 
amounts referred to in the clause (or clauses) of subparagraph (A) the 
requirements of which are met by such person for such quarter'' for ``If 
a claim may be filed by any person under subparagraph (A)(ii) but not 
under subparagraph (A)(i) for any quarter, such person may file a claim 
under subparagraph (A) for such quarter only with respect to amounts 
payable under subsection (e)''. Former subsec. (g) redesignated (h).
    Subsec. (h). Pub. L. 96-223, Sec. 232(d)(1)(A), redesignated former 
subsec. (g) as (h). Former subsec. (h) redesignated (i).
    Subsec. (i). Pub. L. 96-223, Sec. 232(d)(1)(A), (4)(D), redesignated 
former subsec. (h) as (i), and in par. (2) of subsec. (i) as so 
redesignated, substituted ``subsection (g)(2)'' for ``subsection 
(f)(2)''. Former subsec. (i) redesignated (j).
    Subsecs. (j), (k). Pub. L. 96-223, Sec. 232(d)(1)(A), redesignated 
former subsecs. (i) and (j) as (j) and (k), respectively.
    1978--Subsec. (a). Pub. L. 95-599, Sec. 505(c)(2), substituted 
``subsection (h)'' for ``subsection (g)''.
    Subsec. (b). Pub. L. 95-618, among other changes, provided for the 
refund or credit of the taxes paid on fuel pursuant to section 4041(a) 
or (b) but only to the extent such fuel is used in a bus engaged in 
furnishing (for compensation) passenger land transportation available to 
the general public or in school bus transportation operations.
    Pub. L. 95-599, Sec. 505(c)(2), substituted ``subsection (h)'' for 
``subsection (g)''. See Effective Date of 1978 Amendment note below.
    Subsec. (c). Pub. L. 95-599, Sec. 505(c)(2), substituted 
``subsection (h)'' for ``subsection (g)''.
    Pub. L. 95-458 substituted provision requiring that the rules of 
section 6420(c)(4) be applied in determining the user and purchaser of 
fuel if the fuel was used on a farm by any person other than the owner, 
tenant, or operator for provision which deemed the owner, tenant, or 
operator of the farm as the user and purchaser if fuel was used on the 
farm by any other person.
    Subsec. (d). Pub. L. 95-600 struck out ``or his delegate'' after 
``Secretary''.
    Pub. L. 95-599, Sec. 505(c)(2), substituted ``subsection (h)'' for 
``subsection (g)''.
    Subsec. (e). Pub. L. 95-599, Sec. 505(a)(2), added subsec. (e) and 
redesignated former subsec. (e) as (f).
    Subsec. (f). Pub. L. 95-599, Sec. 505(a)(1), (b), (c)(3), 
redesignated former subsec. (e) as (f) and, in par. (1), substituted 
``(d), or (e)'' for ``or (d)'' and amended par. (2) generally, 
designating existing provisions as subpars. (A)(i) and (c) and adding 
subpars. (A)(ii) and (B). Former subsec. (f) redesignated (g).
    Subsec. (g). Pub. L. 95-599, Sec. 505(a)(1), redesignated former 
subsec. (f) as (g). Former subsec. (g) redesignated (h).
    Subsec. (h). Pub. L. 95-599, Sec. 505(a)(1), (c)(4), redesignated 
former subsec. (g) as (h) and substituted ``(f)(2)'' for ``(e)(2)''. 
Former subsec. (h) redesignated (i).
    Subsecs. (i), (j). Pub. L. 95-599, Sec. 505(a)(1), redesignated 
former subsecs. (h) and (i) as (i) and (j), respectively.
    1976--Subsec. (a). Pub. L. 94-530, Sec. 1(c)(2), substituted 
``subsection (g)'' for ``subsection (f)''.
    Pub. L. 94-455, Sec. 1906(a)(31)(A), (b)(13)(A), struck out ``, 
after June 30, 1970,'' after ``sale of any fuel and'' and ``or his 
delegate'' after ``Secretary''.
    Subsec. (b)(1). Pub. L. 94-530, Sec. 1(c)(2), substituted 
``subsection (g)'' for ``subsection (f)''.
    Pub. L. 94-455, Sec. 1906(a)(31)(A), (b)(13)(A), struck out ``, 
after June 30, 1970,'' before ``used by the purchaser'' and ``or his 
delegate'' after ``Secretary''.
    Subsec. (c). Pub. L. 94-530, Sec. 1(c)(2), substituted ``subsection 
(g)'' for ``subsection (f)''.
    Pub. L. 94-455, Sec. 1906(a)(31)(A), (b)(13)(A), struck out ``, 
after June 30, 1970,'' before ``used on a farm'' and ``or his delegate'' 
after ``Secretary''.
    Subsec. (d). Pub. L. 94-530, Sec. 1(b), added subsec. (d). Former 
subsec. (d) redesignated (e).
    Subsec. (e)(1). Pub. L. 94-530, Sec. 1(b), (c)(3), redesignated 
former subsec. (d)(1) as (e)(1) and substituted ``(a), (b), (c), or 
(d)'' for ``(a), (b), or (c)''. Former subsec. (e) redesignated (f).
    Subsec. (e)(2). Pub. L. 94-530, Sec. 1(b), (c)(4), redesignated 
former subsec. (d)(2) as (e)(2) and substituted ``(a), (b), and (d)'' 
for ``(a) and (b)''.
    Subsec. (f). Pub. L. 94-530, Sec. 1(b), redesignated former subsec. 
(e) as (f). Former subsec. (f) redesignated (g) and amended.
    Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or his delegate'' 
after ``Secretary''.
    Subsec. (g). Pub. L. 94-530, Sec. 1(b), (c)(5), redesignated former 
subsec. (f) as (g) and substituted ``subsection (e)(2)'' for 
``subsection (d)(2)'' in par. (2).
    Subsecs. (h), (i). Pub. L. 94-530, Sec. 1(b), redesignated former 
subsecs. (g) and (h) as (h) and (i), respectively.
    Subsec. (h). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.


                    Effective Date of 1998 Amendments

    Pub. L. 105-206, title VI, Sec. 6017(b), July 22, 1998, 112 Stat. 
822, provided that: ``The amendment made by subsection (a) [amending 
this section] shall take effect as if included in the amendments made by 
section 9009 of the Transportation Equity Act for the 21st Century [Pub. 
L. 105-178].''
    Amendment by section 6023(16), (25), and (26) of Pub. L. 105-206 
effective July 22, 1998, see section 6023(32) of Pub. L. 105-206, set 
out as a note under section 34 of this title.
    Amendment by section 6016(b) of Pub. L. 105-206 effective, except as 
otherwise provided, as if included in the provisions of the Taxpayer 
Relief Act of 1997, Pub. L. 105-34, to which such amendment relates, see 
section 6024 of Pub. L. 105-206, set out as a note under section 1 of 
this title.
    Amendment by section 9009(a)-(b)(2) of Pub. L. 105-178 effective 
Oct. 1, 1998, see section 9009(c) of Pub. L. 105-178, set out as a note 
under section 6421 of this title.


                    Effective Date of 1997 Amendment

    Amendment by Pub. L. 105-34 effective July 1, 1998, see section 
1032(f)(1) of Pub. L. 105-34, as amended, set out as a note under 
section 4041 of this title.


                    Effective Date of 1996 Amendment

    Amendment by section 1606(a), (b)(2) of Pub. L. 104-188 applicable 
to vehicles purchased after Aug. 20, 1996, see section 1606(c) of Pub. 
L. 104-188, set out as a note under section 34 of this title.
    Amendment by section 1702(b)(2)(B) of Pub. L. 104-188 effective, 
except as otherwise expressly provided, as if included in the provision 
of the Revenue Reconciliation Act of 1990, Pub. L. 101-508, title XI, to 
which such amendment relates, see section 1702(i) of Pub. L. 104-188, 
set out as a note under section 38 of this title.
    Amendment by section 1703(k) of Pub. L. 104-188 effective as if 
included in the provision of the Revenue Reconciliation Act of 1993, 
Pub. L. 103-66, Secs. 13001-13444, to which such amendment relates, see 
section 1703(o) of Pub. L. 104-188, set out as a note under section 39 
of this title.


                    Effective Date of 1993 Amendment

    Amendment by section 13241(f)(8)-(10) of Pub. L. 103-66 effective 
Oct. 1, 1993, see section 13241(g) of Pub. L. 103-66, set out as a note 
under section 4041 of this title.
    Amendment by section 13242(c), (d)(21), (25)-(31) of Pub. L. 103-66 
effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103-66, set out 
as a note under section 4041 of this title.


                    Effective Date of 1990 Amendment

    Amendment by section 11211(b)(4)(B), (5), (6)(E)(ii) of Pub. L. 101-
508 effective Dec. 1, 1990, see section 11211(b)(7) of Pub. L. 101-508, 
set out as a note under section 4041 of this title.
    Amendment by section 11213(b)(3) of Pub. L. 101-508 effective Dec. 
1, 1990, see section 11213(b)(4) of Pub. L. 101-508, set out as a note 
under section 4041 of this title.


                    Effective Date of 1989 Amendment

    Amendment by section 7812(a) of Pub. L. 101-239 effective, except as 
otherwise provided, as if included in the provision of the Technical and 
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such 
amendment relates, see section 7817 of Pub. L. 101-239, set out as a 
note under section 1 of this title.
    Amendment by section 7822(b)(1)-(4) of Pub. L. 101-239 effective as 
if included in the provision of the Revenue Act of 1987, Pub. L. 100-
203, title X, to which such amendment relates, see section 7823 of Pub. 
L. 101-239, set out as a note under section 26 of this title.


                    Effective Date of 1988 Amendment

    Amendment by section 1017(c)(3), (10) of Pub. L. 100-647 effective, 
except as otherwise provided, as if included in the provision of the Tax 
Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see 
section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of 
this title.
    Section 2001(d)(7)(E) of Pub. L. 100-647 provided that: ``The 
amendments made by this paragraph [amending this section] shall take 
effect as if included in the amendments made by section 10502 of the 
Revenue Act of 1987 [Pub. L. 100-203].''
    Amendment by section 2004(s)(2), (3) of Pub. L. 100-647 effective, 
except as otherwise provided, as if included in the provisions of the 
Revenue Act of 1987, Pub. L. 100-203, title X, to which such amendment 
relates, see section 2004(u) of Pub. L. 100-647, set out as a note under 
section 56 of this title.
    Section 3002(d) of Pub. L. 100-647 provided that: ``The amendments 
made by this section [amending this section] shall apply to fuel used 
after December 31, 1988.''


                    Effective Date of 1987 Amendment

    Amendment by Pub. L. 100-203 applicable to sales after Mar. 31, 
1988, see section 10502(e) of Pub. L. 100-203, set out as a note under 
section 40 of this title.


                    Effective Date of 1986 Amendments

    Amendment by section 1703(d), (e)(1), (2)(A)-(E) of Pub. L. 99-514 
applicable to gasoline removed (as defined in section 4082 of this title 
as amended by section 1703 of Pub. L. 99-514) after Dec. 31, 1987, see 
section 1703(h) of Pub. L. 99-514, set out as a note under section 4081 
of this title.
    Amendment by section 1877(b) of Pub. L. 99-514 effective, except as 
otherwise provided, as if included in the provisions of the Tax Reform 
Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, 
see section 1881 of Pub. L. 99-514, set out as a note under section 48 
of this title.
    Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section 
521(e) of Pub. L. 99-499, set out as a note under section 4041 of this 
title.


                    Effective Date of 1984 Amendment

    Amendment by section 474(r)(38) of Pub. L. 98-369 applicable to 
taxable years beginning after Dec. 31, 1983, and to carrybacks from such 
years, see section 475(a) of Pub. L. 98-369, set out as a note under 
section 21 of this title.
    Amendment by section 732(a)(3) of Pub. L. 98-369 effective, except 
as otherwise provided, as if included in the provisions of the Highway 
Revenue Act of 1982, title V of Pub. L. 97-424, to which such amendment 
relates, see section 736 of Pub. L. 98-369, set out as a note under 
section 4051 of this title.
    Amendment by section 734(c)(2) of Pub. L. 98-369 effective on first 
day of first calendar quarter beginning after July 18, 1984, see section 
734(c)(3) of Pub. L. 98-369, set out as a note under section 4082 of 
this title.
    Section 911(e) of Pub. L. 98-369 provided that: ``The amendments 
made by this section [amending this section and sections 34, 4041, 7210, 
7603 to 7605, 7609, 7610, and 9503 of this title] shall take effect on 
August 1, 1984.''
    Amendment by section 912(d) of Pub. L. 98-369 effective Jan. 1, 
1985, see section 912(g) of Pub. L. 98-369, set out as a note under 
section 40 of this title.
    Section 915(b) of Pub. L. 98-369 provided that: ``The amendments 
made by this section [amending this section] shall take effect on August 
1, 1984.''


           Effective and Termination Dates of 1983 Amendments

    For effective date of amendment by Pub. L. 97-473, see section 204 
of Pub. L. 97-473, set out as an Effective Date note under section 7871 
of this title.
    Amendment by section 511 of Pub. L. 97-424 effective Apr. 1, 1983, 
except that amendment by section 511(e)(2) of Pub. L. 97-424 is 
effective Jan. 1, 1983, and amendment by section 511(e)(3) of Pub. L. 
97-424 is applicable with respect to fuel purchased after Dec. 31, 1982, 
and before Jan. 1, 1984, see section 511(h) of Pub. L. 97-424, set out 
as an Effective Date of 1983 Amendment note under section 4041 of this 
title.


                    Effective Date of 1982 Amendment

    Amendment by Pub. L. 97-248 effective Sept. 1, 1982, see section 
279(c) of Pub. L. 97-248, set out as a note under section 4041 of this 
title.


                    Effective Date of 1980 Amendment

    Section 232(h)(2) of Pub. L. 96-223, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(A) In general.--The amendments made by subsection (d) [amending 
this section and sections 39 [now 34], 4081, 7210, 7603, 7604, 7605, 
7609, and 7610 of this title] shall take effect on January 1, 1979.
    ``(B) Transitional rule.--Any mixture sold or used on or after 
January 1, 1979, and before the date of the enactment of this Act [Apr. 
2, 1980] which is described in section 6427(f)(1) of the Internal 
Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by subsection 
(d)) shall, for purposes of section 6427 of such Code, be treated as 
sold or used on the date of the enactment of this Act.''


                    Effective Date of 1978 Amendments

    Amendment by Pub. L. 95-618 effective on first day of first calendar 
month which begins more than 10 days after Nov. 9, 1978, see section 
233(d) of Pub. L. 95-618, set out as a note under section 34 of this 
title.
    Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section 
703(r) of Pub. L. 95-600, set out as a note under section 46 of this 
title.
    Section 505(d) of Pub. L. 95-599 provided that: ``The amendments 
made by this section [amending this section and sections 39 [now 34], 
7210, 7603, 7604, 7605, 7609 and 7610 of this title] shall take effect 
on January 1, 1979.''
    Amendment by Pub. L. 95-458 effective on first day of first calendar 
quarter beginning more than 90 days after Oct. 14, 1978, see section 
3(d) of Pub. L. 95-458, set out as a note under section 6420 of this 
title.


                    Effective Date of 1976 Amendments

    Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section 1(d) 
of Pub. L. 94-530, set out as a note under section 4041 of this title.
    Section 1906(a)(31)(B) of Pub. L. 94-455 provided that: ``The 
amendments made by subparagraph (A) [amending this section] shall apply 
with respect to fuel used or resold after June 30, 1970.''


                             Effective Date

    Section applicable with respect to taxable years ending after June 
30, 1970, see section 211(b) of Pub. L. 91-258, set out as an Effective 
Date of 1956 Amendments note under section 4041 of this title.


                            Savings Provision

    For provisions that nothing in amendment by section 11801(a)(46), 
(c)(23) of Pub. L. 101-508 be construed to affect treatment of certain 
transactions occurring, property acquired, or items of income, loss, 
deduction, or credit taken into account prior to Nov. 5, 1990, for 
purposes of determining liability for tax for periods ending after Nov. 
5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note 
under section 29 of this title.


       Extension of Period for Claiming Refunds for Alcohol Fuels

    Section 1601(g)(1) of Pub. L. 105-34 provided that: 
``Notwithstanding section 6427(i)(3)(C) of the Internal Revenue Code of 
1986, a claim filed under section 6427(f) of such Code for any period 
after September 30, 1995, and before October 1, 1996, shall be treated 
as timely filed if filed before the 60th day after the date of the 
enactment of this Act [Aug. 5, 1997].''


    Treatment of Amendment by Section 10502(c)(4) of Pub. L. 100-203

    Section 2001(d)(7)(A) of Pub. L. 100-647 provided that: ``The 
amendment made by section 10502(c)(4) of the Revenue Act of 1987 [Pub. 
L. 100-203, amending this section] shall be treated as if included in 
the amendments made by section 1703 of the Reform Act [Pub. L. 99-514, 
see Tables for classification] except that references to section 4091 of 
the Internal Revenue Code of 1986 shall not apply to sales before April 
1, 1988.''


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.


                       Study of Taxicab Fuel Rates

    Section 511(e)(4) of Pub. L. 97-424 directed Secretary of the 
Treasury or his delegate to conduct a study of reduced rate of fuels 
taxes provided for taxicabs by section 6427(e) of the Internal Revenue 
Code, and transmit a report on study to Congress, together with such 
recommendations as he may deem advisable, not later than Jan. 1, 1984.

                  Section Referred to in Other Sections

    This section is referred to in sections 34, 4041, 4081, 4082, 4084, 
4091, 4092, 6206, 6421, 6504, 6675, 7210, 7603, 7604, 7605, 7609, 7610, 
9502, 9503, 9508 of this title.
