Page:United States Statutes at Large Volume 107 Part 1.djvu/548

 107 STAT. 522 PUBLIC LAW 103-66 —AUG. 10, 1993 26 USC 6427. (B) Paragraph (1) of section 6427(i) is amended by striking 'provided in paragraphs (2), (3), and (4)" and inserting otherwise provided in this subsection". (C) Paragraph (2) of section 6427(k) is amended by striking "or (4)" and inserting "(4), or (5)". (D) Paragraph (3) of section 6427(i) is amended by adding at the end thereof the following new subparagraph: "(C) TIME FOR FILING CLAIM.— N O claim nled 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. (d) TECHNICAL AND CONFORMING AMENDMENTS. — (1) Sections 4101(a) and 4103 are each amended by striking "4081" and inserting "4041(a)(l), 4081,". (2) Section 4102 is sunended by striking "gasoline" and inserting "any taxable fuel (as defined in section 4083)". (3) Paragraph (1) of section 4041(a), as amended by subchapter A, is amended to read as follows: "(1) TAX ON DIESEL FUEL IN CERTAIN CASES. — "(A) IN GENERAL.—There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)— "(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle, a diesel-powered train, or a diesel-powered boat for use as a mel in such vehicle, train, or Doat, or "(ii) used by any person as a fuel in a dieselpowered highway vehicle, a diesel-powered train, or a diesel-powered boat unless there was a taxable sale of such fuel under clause (i). "(B) EXEMPTION FOR PREVIOUSLY TAXED FUEL. —N O tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 and the tax thereon was not credited or refunded. "(C) RATE OF TAX. — "(i) IN GENERAL.— Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use. "(ii) RATE OF TAX ON TRAINS. — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be— "(I) 6.8 cents per gallon after September 30, 1993, and before October 1, 1995, "(II) 5.55 cents per gallon after September 30, 1995, and before October 1, 1999, and "(III) 4.3 cents per gallon after September 30, 1999. "(iii) RATE OF TAX ON CERTAIN BUSES.— "(I) IN GENERAL.— Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(l) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents per gallon (4.3 cents per gallon after September 30, 1999).

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