Page:United States Statutes at Large Volume 84 Part 1.djvu/304

 246

PUBLIC LAW 91-258-MAY 21, 1970

[84 STAT.

claim shall be allowed under this subsection with respect to any year unless liled on or before the first September 30 after the end of such year. "(e) REGULATIONS.—The Secretary or his delegate may by regulations prescribe the conditions, not inconsistent with the provisions of this section, under which payments may be made under this section or the amount to M'hich any person is entitled under this section w'ith respect to any period may be treated by such person as an overpayment which may be credited against the tax imposed by section 4491 wnth respect to such period." (d)

CLERICAL AMENDMENTS.—

(1) The table of subchapters for chapter 36 is amended by adding at the end thereof the following: "SUBCHAPTER E. Tax on use of civil aircraft."

(2) The heading for section 6156 is amended by inserting "AND CIVIL AIRCRAFT" after "HIGHWAY MOTOR V E H I C L E S ". (3) The table of sections for subchapter A of chapter 62 is amended by inserting "and civil aircraft" after "highway naotor vehicles" in the item relating to section 6156. (4) The table of sections for subchapter B of chapter 65 is amended by adding at the end thereof the following: "Sec. 6426. Refund of aircraft use tax where plane transports for hire in foreign air commerce." SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a)

Ante, p. 245.

75 Stat. 123; Ante, p. 237.

PAYMENTS W I T H RESPECT TO CERTAIN NONTAXABLE USES or

FUELS.—Subchapter B of chapter 65 (relating to rules of special application) is amended by adding after section 6426 (as added by section 406(c) of this title) the following new section: "SEC. 6427. FUELS NOT USED FOR TAXABLE PURPOSES. " (a) NONTAXABLE USES.—Except as provided in subsection (f), if tax has been imposed under section 4041(a), (b), or (c) on the sale ^^ ^^^ ^^^j ^^^^ after June 30, 1970, the purchaser uses such fuel other than for the use for which soldj or resells such fuel, the Secretary or his delegate shall pay (without interest) to him an amount equal to— "(1) the amount of tax imposed on the sale of the fuel to him, reduced by "(2) if he uses the fuel, the amount of tax which would have been imposed under section 4041 on such use if no tax under section 4041 had been imposed on the sale of the fuel. " (b) LOCAL TRANSIT SYSTEMS.—

76 Stat. 119.

"(1) ALLOWANCE.—Except as provided in sub'section (f) if any fuel on the sale of which tax was imposed under section 4041(a) or (b) is, after June 30, 1970, used by the purchaser during any calendar quarter in vehicles while engaged in furnishing scheduled common carrier public passenger land transportation service along regular routes, the Secretary or his delegate shall, subject to the provisions of paragraph (2), pay (without interest) to the purchaser the amount determined by multiplying— " (A) 2 cents for each gallon of fuel so used on which tax was imposed at the rate of 4 cents a gallon, by " (B) the percentage which the purchaser's commuter fare revenue (as defined in section 6421(d)(2)) derived from such scheduled service during the quarter was of his total passenger fare revenue derived from such scheduled service during the quarter. "(2) LIMITATION.—Paragraph (1) shall apply in respect of fuel used during any calendar qviarter only if at least 60 percent of the total passenger fare revenue derived during the quarter

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