Page:United States Statutes at Large Volume 107 Part 1.djvu/547

 PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 521 product of such amount and the number of prior penalties (if any) imposed by this section on such person (or a related person or any predecessor of such person or related person). "(c) DEFINITIONS.—For purposes of this section— "(1) DYED FUEL.—The term 'dyed fuel' means any dyed diesel fuel, whether or not the fuel was dyed pursuant to section 4082. "(2) NONTAXABLE USE.—The term 'nontaxable use' has the meaning given such term by section 4082(b). "(d) JOINT AND SEVERAL LIABILITY OF CERTAIN OFFICERS AND EMPLOYEES.—If a penalty is imposed under this section on any , business entity, each officer, employee, or agent of such entity ' who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty." (2) CLERICAL AMENDMENT.— The table of sections for such part I is amended by adding at the end thereof the following new item: "Sec. 6714. Dyed fuel sold for use or used in taxable use, etc." (c) REGISTERED VENDORS TO ADMINISTER CLAIMS FOR CERTAIN REFUNDS OF DIESEL FUEL. — (1) IN GENERAL. — Section 6427(1) (relating to nontaxable uses of diesel fuel and aviation fuel) is amended by adding 26 USC 6427. at the end the following new paragraph: "(5) REGISTERED VENDORS TO ADMINISTER CLAIMS FOR REFUND OF DIESEL FUEL SOLD TO FARMERS AND STATE AND LOCAL GOVERNMENTS. — "(A) IN GENERAL.—Paragraph (1) shall not apply to diesel fiiel used— "(i) on a farm for farming purposes (within the meaning of section 6420(c)), or "(ii) by a State or local government. "(B) PAYMENT TO ULTIMATE, REGISTERED VENDOR. —The amount which would (but for subparagraph (A)) have been paid under paragraph (1) with respect to any fuel shall be paid to the ultimate vendor of such fuel, if such vendor— "(i) is registered under section 4101, and "(ii) meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(l).*' (2) SPECIAL REFUND RULES. — (A) Subsection (i) of section 6427 is amended by adding at the end thereof the following new paragraph: "(5) SPECIAL RULE FOR VENDOR REFUNDS.— "(A) IN GENERAL.—^A claim may be filed under subsection (1)(5) by any person with respect to fuel sold by such person for any period— "(i) for which $200 or more is payable under subsection (1)(5), and "(ii) which is not less than 1 week. Notwithstanding subsection (IX1), paragraph (3)(B) shall apply to cl£dms filed under the preceding sentence. "(B) TIME FOR FIUNG CLAIM.— No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the earliest quarter included in the claim.

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