Page:United States Statutes at Large Volume 107 Part 1.djvu/552

 107 STAT. 526 PUBLIC LAW 103-66—AUG. 10, 1993 "(1) NONTAXABLE USES OF DIESEL FUEL AND AVL^TION FUEL.— "(1) IN GENERAL. —Except as otherwise provided in this subsection and in subsection (k), if— "(A) any diesel fuel on which tax has been imposed by section 4041 or 4081, or "(B) any aviation ^el on which tax has been imposed by section 4091, is used by any person in a nontaxable use, the Secretary shall pay (without interest) to the ultimate purchaser of such fuel an amount equal to the aggregate amount of tax imposed on such fael under section 4041, 4081, or 4091, as the case maybe. "(2) NONTAXABLE USE. —For purposes of this subsection, the term 'nontaxable use'means— "(A) in the case of diesel fuel, any use which is exempt from the tax imposed by section 4041(a)(l) other than by reason of a prior imposition of tax, and "(B) in the case of aviation fuel, any use which is exempt from the tax imposed by section 4041(c)(l) other than by reason of a prior imposition of tax. "(3) REFUND OF CERTAIN TAXES ON FUEL USED IN DIESEL- POWERED TRAINS.—For purposes of this subsection, the term 'nontaxable use' includes fuel used in a diesel-powered train. The preceding sentence shall not apply with respect to— "(A) the Leaking Underground Storage Tank Trust Fund financing rate under sections 4041 and 4081, and "(B) so much of the rate specified in section 4081(a)(2)(A) as does not exceed— "(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. The preceding sentence shall not apply in the case of fuel sold for exclusive use by a State or any political subdivision thereof. "(4) No REFUND OF CERTAIN TAXES ON FUEL USED IN COMMERCIAL AVIATION. — In the case of fuel used in commercial aviation (as defined in section 4092(b)) (other than supplies for vessels or aircraft within the meaning of section 4221(d)(3)), Earagraph (1) shall not apply to so much of the tax imposed y section 4091 as is attributable to^ "(A) the Leaking Underground Storage Tank Trust Fundfinancingrate imposed by such section, and "(B) in the case of fuel purchased after September 30, 1995, so much of the rate of tax specified in section 4091(b)(l) as does not exceed 4.3 cents per gallon." 26 USC 9502. (32) Section 9502 is amended by adding at the end thereof the following new subsection: "(0 DEFINITION OF AIRPORT AND AIRWAY TRUST FUND FINANC- ING RATE.— For purposes of this section— "(1) IN GENERAL. —Except as otherwise provided in this subsection, ihe Airport and Airway Trust Fund financing rate "(A) in the case of fuel used in an aircraft in noncommercial aviation (as defined in section 4041(c)(4)), 17.5 cents per gallon, and

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