Page:United States Statutes at Large Volume 111 Part 1.djvu/959

 PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 935 of such terminal offers dyed diesel fuel and kerosene for removal for nontaxable use in accordance with section 4082(a). "(2) EXCEPTION. —Paragraph (1) shall not apply to any terminal exclusively providing aviation-grade kerosene by pipeline to an airport.". (e) CONFORMING AMENDMENTS.— (1) Paragraph (2) of section 4041(a), as amended by title IX, is amended by striking "kerosene,". (2) Paragraph (1) of section 4041(c) is amended by striking "any liquid" and inserting "kerosene and any other liquid". (3)(A) The heading for section 4082 is amended by inserting "AND KEROSENE" after "DIESEL FUEL". (B) The table of sections for subpart A of part III of subchapter A of chapter 32 is amended by inserting "and kerosene" after "diesel fuel" in the item relating to section 4082. (4) Subsection (b) of section 4083 is amended by striking "gasoline, diesel fuel," and inserting "taxable fuels". (5) Subsection (a) of section 4093 is amended by striking "any liquid" and inserting "kerosene and any other liquid". (6) The material following subparagraph (F) of section 6416(b)(2) is amended by inserting "or kerosene" after "diesel fuel". (7) Paragraphs (1) and (3) of section 6427(f), and the heading for section 6427(f), are each amended by inserting "kerosene," after "diesel fuel,". (8) Paragraph (2) of section 6427(f) is amended by striking "or diesel fuel" each place it appears and inserting ", diesel fuel, or kerosene". (9) Subparagraph (A) of section 6427(i)(3) is amended by striking "or diesel fuel" and inserting ", diesel fuel, or kerosene". (10) The heading for paragraph (4) of section 6427(i) is amended to read as follows: "(4) SPECIAL RULE FOR REFUNDS UNDER SUBSECTION (1).- ". (11) Paragraph (1) of section 6715(c) is amended by inserting "or kerosene" after "diesel fuel". (12)(A) The text of section 7232 is amended by striking "gasoline, lubricating oil, diesel fuel" and inserting "any taxable fuel (as defined in section 4083)". (B) The section heading for section 7232 is amended to read as follows: "SEC. 7232. FAILURE TO REGISTER UNDER SECTION 4101, FALSE REP- RESENTATIONS OF REGISTRATION STATUS, ETC.". (C) The table of sections for part II of subchapter A of chapter 75 is amended by striking the item relating to section 7232 and inserting the following: "Sec. 7232. Failure to register under section 4101, false representations of registration status, etc.". (13) Sections 9503(b)(1)(E) and 9508(b)(2) are each amended by striking "and diesel fuel" and inserting ", diesel fuel, and kerosene". (14) Subparagraph (B) of section 9503(b)(5) is amended by striking "or diesel fuel" and inserting ", diesel fuel, or kerosene". (f) EFFECTIVE DATE. —The amendments made by this section 26 USC 404i shall take effect on July 1, 1998. note.

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