Page:United States Statutes at Large Volume 102 Part 4.djvu/643

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PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3613

before it is sold shall be liable for the tax imposed by section 4131 in the same manner as if such vaccine were sold by such manufacturer, producer, or importer. "(2) TREATBCENT OF VACCINES SHIPPED TO UNITED STATES POSSES-

SIONS.—Section 4221(a)(2) shall not apply to any vaccine shipped to a possession of the United States." (b) Subsection (a) of section 9510 of the 1986 Code is amended— (1) by inserting "appropriated or" before "credited", and (2) by inserting "this section or" before "section 9602(b)". (c) The amendments made by this section shall take effect as if Effective date. included in the amendments made by section 9201 of the Omnibus 26 USC 4132 Budget Reconciliation Act of 1987. "o^.

TITLE III—ADDITIONAL SIMPLIFICATION AND CLARIFICATION PROVISIONS Subtitle A—Diesel Fuel Excise Tax Collection and Exemption Procedures SEC. 3001. TAX-FREE PURCHASES OF CERTAIN FUELS.

(a) IN GENERAL.—Subsection (c) of section 4093 of the 1986 Code (relating to exceptions; special rule) is amended to read as follows: "(C) EbCEMPTION FOR NONTAXABLE USES AND BuS USES.—

"(1) IN GENERAL.—No tax shall be imposed by section 4091 on fuel sold by a producer or importer for use by the purchaser in a nontaxable use (as defined in section 6427(1)(2)) or a use described in section 6427(b)(l). "(2) EXCEPTIONS.— "(A) CERTAIN LEAKING UNDERGROUND STORAGE TANK

TRUST FUND TAXES.—In the case of fuel sold for use in— "(i) a diesel-powered train, and "(ii) an aircraft, 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. "(B) (CERTAIN BUS USES.—Paragraph (1) shall not apply to

so much of the tax imposed by section 4091 as is not refundable by reason of the application of section 6427(b)(2)(A). "(3) REGISTRATION REQUIRED.—Except to the extent provided by the Secretary, paragraph (1) shall not apply to any sale unless— "(A) both the seller and the purchaser are registered under section 4101, and "(B) the purchaser's name, address, and r^istration number under such section are provided to the seller. "(4) INFORMATION REPORTING.— "(A) RETURNS BY PRODUCERS AND IMPORTERS.—Each pro-

ducer or importer who makes a reduced-tax sale during the calendar year shall make a return (at such time and in such form as the Secretary may by r^ulations prescribe) showing with respect to each such sale—

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