Page:United States Statutes at Large Volume 111 Part 1.djvu/958

 Ill STAT. 934 PUBLIC LAW 105-34—AUG. 5, 1997 of any substance (other than gasoHne, diesel fuel, or special fuels referred to in section 4041), or "(B) to the extent provided in regulations, removed or entered— "(i) for such a use by the person removing or entering the kerosene, or "(ii) for resale by such person for such a use by the purchaser, but only if the person receiving, removing, or entering the kerosene and such purchaser (if any) are registered under section 4101 with respect to the tax imposed by section 4081. "(3) WHOLESALE DISTRIBUTORS. — TO the extent provided in regulations, subsection (a)(2) shall not apply to a removal, entry, or sale of kerosene to a wholesale distributor of kerosene if such distributor— "(A) is registered under section 4101 with respect to the tax imposed by section 4081 on kerosene, and "(B) sells kerosene exclusively to ultimate vendors described in section 6427(1)(5)(B) with respect to kerosene.". (3) REFUNDS.— (A) Subsection (1) of section 6427 is amended by inserting "or kerosene" after "diesel fuel" each place it appears in paragraphs (1), (2), and (5) (including the heading for paragraph (5)). (B) Paragraph (5) of section 6427(1) is amended by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph: " (B) SALES OF KEROSENE NOT FOR USE IN MOTOR FUEL.— Paragraph (1)(A) shall not apply to kerosene sold by a vendor— "(i) for any use if such sale is from a pump which (as determined under regulations prescribed by the Secretary) is not suitable for use in fueling any dieselpowered highway vehicle or train, or "(ii) to the extent provided by the Secretary, for blending with heating oil to be used during periods of extreme or unseasonable cold.". (C) Subparagraph (C) of section 6427(1)(5), as redesignated by subparagraph (B) of this paragraph, is amended by striking "subparagraph (A)" and inserting "subparagraph (A) or (B)". (D) The heading for subsection (1) of section 6427 is amended by inserting ", KEROSENE," after "DiESEL FUEL". (E) Clause (i) of section 6427(i)(5)(A) is amended by inserting "($100 or more in the case of kerosene)" after "$200 or more". (d) CERTAIN APPROVED TERMINALS OF REGISTERED PERSONS REQUIRED TO OFFER DYED DIESEL FUEL AND KEROSENE FOR NON- TAXABLE PURPOSES. —Section 4101 is amended by adding at the end the following new subsection: " (e) CERTAIN APPROVED TERMINALS OF REGISTERED PERSONS REQUIRED TO OFFER DYED DIESEL FUEL AND KEROSENE FOR NON- TAXABLE PURPOSES.— "(1) IN GENERAL. —A terminal for kerosene or diesel fuel may not be an approved facility for storage of non-teix-paid diesel fuel or kerosene under this section unless the operator

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