Page:United States Statutes at Large Volume 72 Part 1.djvu/1350

 1308

26 USC 4041.

26 USC 6421.

26 USC 4261.

PUBLIC LAW 85-859-SEPT. 2, 1958

[T2 S T A T.

any article shall be deemed to be an overpayment if such article was, by any person— " (A) exported (except in any case to which subsection (g) applies); " (B) used or sold for use as supplies for vessels or aircraft; " (C) sold to a State or local government for the exclusive use of a State or local government; " (D) sold to a nonprofit educational organization for its exclusive use; " (E) resold to a manufacturer or producer for use by him as provided in subparagraph (A) or (B) of paragraph (3); " (F) in the case of a tire, inner tube, or receiving set, resold for use as provided in subparagraph (C) or (D) of paragraph (3) and the other article referred to in such subparagraph is by any person exported or sold as provided in such subparagraph; "(Gr) m the case of a liquid taxable under section 4041, sold for use as fuel in a diesel-powered highway vehicle or as fuel for the propulsion of a motor vehicle, motorboat, or airplane, if (i) the vendee used such liquid otherwise than as fuel in such a vehicle, motorboat, or airplane or resold such liquid, or (ii) such liquid was (within the meaning of paragraphs (1), (2), and (3) of section 6420(c)) used on a farm for farming purposes; " (H) in the case of a liquid in respect of which tax was paid under section 4041 at the rate of 3 cents a gallon, used during any calendar quarter in vehicles while engaged in furnishing scheduled common carrier public passenger land transportation service along regular routes; except that (i) this subparagraph shall apply only if the 60 percent passenger fare revenue test set forth in section 6421(b)(2) is met with respect to such quarter, and (ii) the amount of such overpayment for such quarter shall be an amount determined by multiplying 1 cent for each gallon of liquid so used by the percentage which such person's tax-exempt passenger fare revenue (as defined in section 6421(d)(2)) derived from such scheduled service during such quarter was of his total passenger fare revenue (not including the tax imposed \yy section 4261, relating to the tax on transportation of persons) derived from such scheduled service during such quarter; " (I) in the case of a liquid in respect of which tax was paid under section 4041(a)(1) at the rate of 3 cents a gallon, used or resold for use as a fuel in a diesel-powered highway vehicle (i) which (at the time of such use or resale) is not registered, and is not required to be registered, for highway use under the laws of any State or foreign country, or (ii) which, in the case of a diesel-powered highway vehicle owned by the United States, is not used on the highway; except that the amount of any overpayment by reason of this subparagraph shall not exceed an amount computed at the rate of 1 cent a gallon; " (J) in the case of a liquid in respect of which tax was paid under section 4041(b)(1) at the rate of 3 cents a gallon, used or resold for use otherwise than as a fuel for the propulsion of a highway vehicle (i) which (at the time of such use or resale) is registered, or is required to be registered, for highway use under the laws of any State or foreign

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