Page:United States Statutes at Large Volume 100 Part 3.djvu/969

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2777

(D) The heading for section 6421 is amended to read as follows: "SEC. 6421. GASOLINE USED FOR CERTAIN NONHIGHWAY PURPOSES, USED BY LOCAL TRANSIT SYSTEMS, OR SOLD FOR CERTAIN EXEMPT PURPOSES."

(E) The table of contents for subchapter B of chapter 65 is amended by striking out the item relating to section 6421 and inserting in lieu thereof the following new item: "Sec. 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes." (d) TIME FOR FILING GASOHOL CREDIT.—

(1) IN GENERAL.—Section 6427(h) (relating to time for filing claims; period covered) is amended by adding at the end thereof the following new paragraph:

"(3) SPECIAL RULE FOR GASOHOL CREDIT.—

"(A) IN GENERAL.—A claim may be filed under subsection (f) by any person with respect to gasoline used to produce gasohol (as defined in section 4081(c)(1)) 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 (0(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." (B) CONFORMING AMENDMENTS.—

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(i) Paragraph (1) of section 6427(h) is amended by striking out "(f)". (ii) Paragraph (2)(A) of section 6427(h) is amended— (I) by inserting "or" at the end of subclause (i), (II) by striking out "or" at the end of subclause (ii), and (Ill) by striking out clause (iii) and "(or clauses)". (iii) Paragraph (2)(B) of section 6427(f) is amended by striking out "or clause (iii)". (iv) Paragraph (2) of section 6427(j) is amended by striking out "subsection (h)(2)" and inserting in lieu thereof' 'subsection (h)(2) or (h)(3)".

(e) CREDIT FOR GASOLINE BLEND STOCKS OR ADDITIVES NOT USED FOR PRODUCING GASOLINE.—

(1) IN GENERAL.—Section 6427 (relating to fuels not used for ,: taxable purposes) is amended— (A) by redesignating subsections (h), (i), (j), (k), (1), (m), and (n) as subsections (i), (j), (k), (1), (m), (n), and (o), respectively, and (B) by inserting after subsection (g) the following new subsection: "(h) GASOLINE BLEND STOCKS OR ADDITIVES NOT USED FOR PRODUC-

ING GASOLINE.—Except as provided in subsection (k), if any gasoline blend stock or additive (within the meaning of section 4082(b)) 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

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