Page:United States Statutes at Large Volume 102 Part 4.djvu/645

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3615

thereof ", LUBRICATING OIL, DIESEL FUEL, OR AVIATION FUEL". (C) The table of sections for part II of subchapter A of chapter 75 of the 1986 Code is amended by striking out "or lubricating oil" in the item relating to section 7232 and inserting in lieu thereof ", lubricating oil, diesel fuel, or aviation fuel", (c) EFFECTIVE DATE.—

(1) IN GENERAL.—The amendments made by this section shall take effect on January 1, 1989.

26 USC 4093 note.

(2) REFUNDS WITH INTEREST FOR PRE-EFFECTIVE DATE PURCHASES.—

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(A) IN GENERAL.—In the case of fuel— (i) which is purchased from a producer or importer Imports. during the period beginning on April 1, 1988, and ending on December 31, 1988, (ii) which is used (before the claim under this Claims. subparagraph is filed) by any person in a nontaxable use (as defined in section 6427(1)(2) of the 1986 Code), and (iii) with respect to which a claim is not permitted to Claims. be filed for any quarter under section 6427(i) of the 1986 Code, the Secretary of the Treasury or the Secretary's delegate shall pay (with interest) to such person the amount of tax imposed on such fuel under section 4091 of the 1986 Code (to the extent not attributable to amounts described in section 6427(1)(3) of the 1986 Code) if claim therefor is filed not later than June 30, 1989. Not more than 1 claim may be filed under the preceding sentence and such claim shall not be taken into account under section 6427(i) of the 1986 Code. Any claim for refund filed under this paragraph shall be considered a claim for refund under section 6427(1) of the 1986 Code. (B) INTEREST.—The amount of interest payable under subparagraph (A) shall be determined under section 6611 of the 1986 Code except that the date of the overpa3mtient with respect to fuel purchased during any month shall be treated as being the 1st day of the succeeding month. No interest shall be paid under this paragraph with respect to fuel used by any agency of the United States. (C) REGISTRATION PROCEDURES REQUIRED TO BE SPECIFIED.—

Not later than the 30th day after the date of the enactment of this Act, the Secretary of the Treasury or the Secretary's delegate shall prescribe the procedures for complying with the requirements of section 4093(c)(3) of the 1986 Code (as added by this section). SEC. 3002. EXPEDITED REFUND FOR CERTAIN FUELS USED IN NONTAXABLE USES.

(a) EXPEDITED REFUND.—Section 6427(i) of the 1986 Code (relating to time for filing claims; period covered) is amended by adding at the end thereof the following new paragraph: "(4) SPECIAL RULE FOR NONTAXABLE USES OF DIESEL FUEL A N D AVIATION FUEL TAXED UNDER SECTION 4091.— "(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 (1) to such person with respect to

Claims.

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