Page:United States Statutes at Large Volume 111 Part 1.djvu/957

 PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 933 be treated as paid after September 30, 1997. For purposes of the preceding sentence, all persons treated as a single employer under subsection (a) or (b) of section 52 of such Code shall be treated as members of a controlled group. (3) INCREASED DEPOSITS INTO AIRPORT AND AIRWAY TRUST 26 USC 9502 FUND.—The amendments made by subsection (d) shall apply note. with respect to teixes received in the Treasury on and after October 1, 1997. (g) DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVE- 26 USC 6302 NUES.— Notwithstanding section 6302 of the Internal Revenue Code note. of 1986— (1) in the case of deposits of taxes imposed by section 4261 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after August 14, 1997, and before October 1, 1997, shall be October 10, 1997, (2) in the case of deposits of taxes imposed by section 4261 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after August 14, 1998, and before October 1, 1998, shall be October 5, 1998, and (3) in the case of deposits of taxes imposed by sections 4081(a)(2)(A)(ii), 4091, and 4271 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after July 31, 1998, and before October 1, 1998, shall be October 5, 1998. SEC. 1032. KEROSENE TAXED AS DIESEL FUEL. (a) IN GENERAL.— Subsection (a) of section 4083 (defining taxable fuel) is amended by striking "and" at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting ", and", and by adding at the end the following new subparagraph: "(C) kerosene.". (b) RATE OF TAX.— Clause (iii) of section 4081(a)(2)(A) is amended by inserting "or kerosene" after "diesel fuel". (c) EXEMPTIONS FROM TAX; REFUNDS TO VENDORS.— (1) IN GENERAL.— Section 4082 (relating to exemptions for diesel fuel) is amended by striking "diesel fuel" each place it appears in subsections (a), (c), and (d) and inserting "diesel fuel and kerosene". (2) CERTAIN KEROSENE EXEMPT FROM DYEING REQUIRE- MENT.— Section 4082 is amended by redesignating subsections (d) and (e) as subsections (e) and (f), respectively, and by inserting after subsection (c) the following new subsection: "(d) ADDITIONAL EXCEPTIONS TO DYEING REQUIREMENTS FOR KEROSENE.— "(1) AVIATION-GRADE KEROSENE. —Subsection (a)(2) shall Regulations, not apply to a removal, entry, or sale of aviation-grade kerosene (as determined under regulations prescribed by the Secretary) if the person receiving the kerosene is registered under section 4101 with respect to the tax imposed by section 4091. "(2) USE FOR NON-FUEL FEEDSTOCK PURPOSES.— Subsection (a)(2) shall not apply to kerosene— "(A) received by pipeline or vessel for use by the person receiving the kerosene in the manufacture or production

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