Page:United States Statutes at Large Volume 102 Part 4.djvu/741

 PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3711

"(A) IN GENERAL.—For purposes of this subsection, a wholesale distributor who purchases any product on which tax imposed by section 4081 has been paid and who sells the product to its ultimate purchaser shall be treated as the person (and the only person) who paid such tax. "(B) WHOLESALE DISTRIBUTOR.—For purposes of subparagraph (A), the term 'wholesale distributor' has the meaning given such term by section 4092(b)(2) (determined by substituting 'any product taxable under section 4081' for 'a taxable fuel' therein)." (b) EFFECTIVE DATE.—The amendment made by this section shall 26 USC 6416 apply to fuel sold by wholesale distributors (as defined in section note. 6416(a)(4)(B) of the 1986 Code, as added by this section) after September 30, 1988. SEC. 6103. AUTHORITY TO EXEMPT ARTICLES FROM EXCISE TAX ON HEAVY TRUCKS AND TRAILERS WHERE BENEFIT ACCRUES TO UNITED STATES.

(a) IN GENERAL.—Section 4293 of the 1986 Code is amended by inserting "section 4051," after "section 4041,". (b) EFFECTIVE DATE.—The amendment made by subsection (a) 26 USC 4293 shall take effect on the date of the enactment of this Act. note. SEC. 6104. APPLICATION BLENDERS.

OF

REDUCED

GASOLINE

TAX

RATE

TO

(a) IN GENERAL.—Paragraph (1) of section 4081(c) of the 1986 Code (relating to gasoline mixed with alcohol at refinery, etc.) is amended by adding after the 1st sentence the following new sentence: "Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or sale.". (b) EFFECTIVE DATE.—The amendment made by this section shall 26 USC 4081 take effect on October 1, 1989. note. SEC. 6105. CERTAIN EDUCATIONAL INSTITUTIONS EXEMPT FROM USER FEES ON PERMITS FOR INDUSTRIAL USE OF SPECIALLY DENATURED DISTILLED SPIRITS.

(a) IN GENERAL.—Section 5276 of the 1986 Code (relating to occupational tax) is amended by adding at the end thereof the following new subsection: "(c) EXEMPTION FOR CERTAIN EDUCATIONAL INSTITUTIONS.—Subsec-

tion (a) shall not apply with respect to any scientific university, college of learning, or institution of scientific research which— "(1) is issued a permit under section 5271(a)(2), and "(2) with respect to any calendar year during which such permit is in effect, procures less than 25 gallons of specially denatured distilled spirits for experimental or research use but not for consumption (other than organoleptic tests) or sale." (b) CONFORMING AMENDMENT.—Section 5276(a) of the 1986 Code is amended by striking out "A permit" and inserting in lieu thereof "Except as provided in subsection (c), a permit". (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 5276 take effect on July 1, 1989. note.

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