Page:United States Statutes at Large Volume 101 Part 2.djvu/1236

 101 STAT. 1330-442

PUBLIC LAW 100-203—DEC. 22, 1987

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"(A) sold by any person to an owner, lessee, or other operator of a diesel-powered train for use as a fuel in such train, or "(B) used by any person as a fuel in a diesel-powered train unless there was a taxable sale of such liquid under f subparagraph (A). No tax shall be imposed by this paragraph on the sale or use of e any liquid if there was a taxable sale of such liquid under section 4091. "(3) LIQUIDS USED IN AVIATION.—In addition to the taxes imposed by subsection (c), there is hereby imposed a tax of 0.1 cent a gallon on any liquid (other than any product taxable under section 4081)— ai5..xi3>l '< "(A) sold by any person to an owner, lessee, or other operator of an aircraft for use as a fuel in such aircraft, or 0ti i "(B) used by any person as a fuel in an aircraft unless there was a taxable sale of such liquid under subparagraph (A). « No tax shall be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091." (4) Subsection (n) of section 4041 is hereby repealed, (c) AMENDMENTS RELATING TO CREDITS AND REFUNDS.—

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(1) Section 6427 is amended by redesignating subsections (1) through (p) as subsections (m) through (q), respectively, and by inserting after subsection (k) the following new subsection:

"(1) NONTAXABLE USES OF DIESEL FUEL AND AVIATION FUEL TAXED UNDER SECTION 4091.—

"(1) IN GENERAL.—Except as provided in subsection (k) and in paragraph (3) 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 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 LEAKING UNDERGROUND STORAGE TANK

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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." (2) Paragraph (1) of section 6427(b) is amended— (A) by striking out "subsection (a) of section 4041" the first place it appears and inserting in lieu thereof "section 4041(a) or 409r, and (B) by striking out "subsection (a) of section 4041" the second place it appears and inserting in lieu thereof "section 4041(a) or 4091, as the case may be". (3) Subparagraph (B) of section 6427(e)(l) is amended by inserting ^'or 409r'after "section 4041". (4) Subsection (f) of section 6427 is amended to read as follows:

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