Page:United States Statutes at Large Volume 118.djvu/1643

 118 STAT. 1613 PUBLIC LAW 108–357—OCT. 22, 2004 (B) Section 4041(d)(2) is amended by striking ‘‘section 4091’’ and inserting ‘‘section 4081’’. (C) Section 4041 is amended by striking subsection (e). (D) Section 4041 is amended by striking subsection (i). (E) Section 4041(m)(1) is amended to read as follows: ‘‘(1) IN GENERAL.—In the case of the sale or use of any partially exempt methanol or ethanol fuel the rate of the tax imposed by subsection (a)(2) shall be— ‘‘(A) after September 30, 1997, and before October 1, 2005— ‘‘(i) in the case of fuel none of the alcohol in which consists of ethanol, 9.15 cents per gallon, and ‘‘(ii) in any other case, 11.3 cents per gallon, and ‘‘(B) after September 30, 2005— ‘‘(i) in the case of fuel none of the alcohol in which consists of ethanol, 2.15 cents per gallon, and ‘‘(ii) in any other case, 4.3 cents per gallon.’’. (F) Sections 4101(a), 4103, 4221(a), and 6206 are each amended by striking ‘‘, 4081, or 4091’’ and inserting ‘‘or 4081’’. (G) Section 6416(b)(2) is amended by striking ‘‘4091 or’’. (H) Section 6416(b)(3) is amended by striking ‘‘or 4091’’ each place it appears. (I) Section 6416(d) is amended by striking ‘‘or to the tax imposed by section 4091 in the case of refunds described in section 4091(d)’’. (J) Section 6427(j)(1) is amended by striking ‘‘, 4081, and 4091’’ and inserting ‘‘and 4081’’. (K)(i) Section 6427(l)(1) is amended to read as follows: ‘‘(1) IN GENERAL.—Except as otherwise provided in this subsection and in subsection (k), if any diesel fuel or kerosene on which tax has been imposed by section 4041 or 4081 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 fuel under section 4041 or 4081, as the case may be, reduced by any payment made to the ultimate vendor under paragraph (4)(B).’’. (ii) Paragraph (5)(B) of section 6427(l) is amended by striking ‘‘Paragraph (1)(A) shall not apply to kerosene’’ and inserting ‘‘Paragraph (1) shall not apply to kerosene (other than aviation grade kerosene)’’. (L) Subparagraph (B) of section 6724(d)(1), as amended by section 805, is amended by striking clause (xvi) and by redesignating the succeeding clauses accordingly. (M) Paragraph (2) of section 6724(d), as amended by section 805, is amended by striking subparagraph (X) and by redesignating the succeeding subparagraphs accord ingly. (N) Paragraph (1) of section 9502(b) is amended by adding ‘‘and’’ at the end of subparagraph (B) and by striking subparagraphs (C) and (D) and inserting the following new subparagraph:

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