Page:United States Statutes at Large Volume 101 Part 2.djvu/1234

 101 STAT. 1330-440

PUBLIC LAW 100-203—DEC. 22, 1987 "(2) LATER SEPARATION.—If any person separates the aviation

fuel from a mixture of the aviation fuel and alcohol on which the Airport and Airway Trust Fund financing rate did not apply by reeison of this subsection (or with respect to which a credit or payment was allowed or made by reason of section 6427(f)(2)), such person shall be treated as the producer of such aviation fuel. "(3) TERMINATION.—Paragraph (1) shall not apply to any sale after September 30, 1993. 26 USC 4092.

"SEC. 4092. DEFINITIONS.

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"(a) TAXABLE FUEL.—For purposes of this subpart ^ "(1) IN GENERAL.—The term 'taxable fuel'means— . ( "(A) diesel fuel, and \J "(B) aviation fuel. "(2) DIESEL FUEL.—The term 'diesel fuel' means any liquid (other than any product taxable under section 4081) which is suitable for use as a fuel in a diesel-powered highway vehicle or a diesel-powered train. "(3) AVIATION FUEL.—The term 'aviation fuel' means any liquid (other than any product taxable under section 4081) which is suitable for use sis a fuel in an aircraft. "(b) PRODUCER.—For purposes of this subpart— "(1) CERTAIN PERSONS TREATED AS PRODUCERS.— ,%y::j

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26 USC 4093.

Regulations. Regulations.

"(A) IN GENERAL.—The term 'producer' includes any person described in subparagraph (B) who elects to register under section 4101 with respect to the tax imposed by section 4091. "(B) PERSONS DESCRIBED.—A person is described in this subparagraph if such person is— "(i) a refiner, compounder, blender, or wholesale distributor of a taxable fuel, or "(ii) a dealer selling any taxable fuel exclusively to producers of such taxable fuel. "(C) TAX-FREE PURCHASERS TREATED AS PRODUCERS.—Any

person to whom any taxable fuel is sold tax-free under this subpart shall be treated as the producer of such fuel. "(2) WHOLESALE DISTRIBUTOR.—For purposes of paragraph (1), the term 'wholesale distributor' includes any person who sells a taxable fuel to producers, retailers, or to users who purchase in bulk quantities and deliver into bulk storage tanks. Such term does not include any person who (excluding the term 'wholesale distributor' from paragraph (1)) is a producer or importer. "SEC. 4093. EXEMPTIONS; SPECIAL RULE. "(a) HEATING OIL.—The tax imposed by section 4091 shall not apply in the case of sales of any taxable fuel which the Secretary determines is destined for use as heating oil. "0)) SALES TO PRODUCER.—Under regulations prescribed by the Secretary, the tax imposed by section 4091 shall not apply in the case of sales of a taxable fuel to a producer of such fuel. "(c) AUTHORITY TO EXEMPT CERTAIN OTHER U S E S. — S u b j e c t to SUCh

terms and conditions as the Secretary may provide (including the application of section 4101), the Secretary may by regulation provide that-

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