Page:United States Statutes at Large Volume 118.djvu/1647

 118 STAT. 1617 PUBLIC LAW 108–357—OCT. 22, 2004 ‘‘(4) any person who has knowledge that a dyed fuel which has been altered as described in paragraph (3) sells or holds for sale such fuel for any use which the person knows or has reason to know is not a nontaxable use of such fuel,’’. (b) CONFORMING AMENDMENT.—Section 6715(a)(3) is amended by striking ‘‘alters, or attempts to alter,’’ and inserting ‘‘alters, chemically or otherwise, or attempts to so alter,’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 857. TERMINATION OF DYED DIESEL USE BY INTERCITY BUSES. (a) IN GENERAL.—Paragraph (3) of section 4082(b) (relating to nontaxable use) is amended to read as follows: ‘‘(3) any use described in section 4041(a)(1)(C)(iii)(II).’’. (b) ULTIMATE VENDOR REFUND.—Subsection (b) of section 6427 is amended by adding at the end the following new paragraph: ‘‘(4) REFUNDS FOR USE OF DIESEL FUEL IN CERTAIN INTER CITY BUSES.—With respect to any fuel to which paragraph (2)(A) applies, if the ultimate purchaser of such fuel waives (at such time and in such form and manner as the Secretary shall prescribe) the right to payment under paragraph (1) and assigns such right to the ultimate vendor, then the Secretary shall pay the amount which would be paid under paragraph (1) to such ultimate vendor, but only if such ultimate vendor— ‘‘(A) is registered under section 4101, and ‘‘(B) meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1).’’. (c) PAYMENT OF REFUNDS.—Subparagraph (A) of section 6427(i)(4), as amended by this Act, is amended by inserting ‘‘sub sections (b)(4) and’’ after ‘‘filed under’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to fuel sold after December 31, 2004. SEC. 858. AUTHORITY TO INSPECT ON SITE RECORDS. (a) IN GENERAL.—Section 4083(d)(1)(A) (relating to administra tive authority), as amended by this Act, is amended by striking ‘‘and’’ at the end of clause (i) and by inserting after clause (ii) the following new clause: ‘‘(iii) inspecting any books and records and any shipping papers pertaining to such fuel, and’’. (b) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 859. ASSESSABLE PENALTY FOR REFUSAL OF ENTRY. (a) IN GENERAL.—Part I of subchapter B of chapter 68 (relating to assessable penalties), as amended by this Act, is amended by inserting after section 6716 the following new section: ‘‘SEC. 6717. REFUSAL OF ENTRY. ‘‘(a) IN GENERAL.—In addition to any other penalty provided by law, any person who refuses to admit entry or refuses to permit any other action by the Secretary authorized by section 4083(d)(1) shall pay a penalty of $1,000 for such refusal. ‘‘(b) JOINT AND SEVERAL LIABILITY.— ‘‘(1) IN GENERAL.—If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated 26 USC 4083 note. 26 USC 4082 note. 26 USC 6715 note.

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