Page:United States Statutes at Large Volume 94 Part 1.djvu/297

 PUBLIC LAW 96-223—APR. 2, 1980

94 STAT. 247

close of the month in which the oil was removed from the premises. "(3) INTEGRATED OIL COMPANY DEFINED.—For purposes of this subsection, the term 'integrated oil company' means a taxpayer described in paragraph (2) or (4) of section 613A(d) who is not an 26 USC 613A. independent refiner. "(4) INDEPENDENT REFINER.—For purposes of this subsection, the term 'independent refiner' has the same meaning as in paragraph (3) of section 3 of the Emergency Petroleum Allocation Act of 1973 (as in effect on January 1, 1980), except that 'the 15 USC 752. preceding calendar quarter' shall be substituted for 'November 27, 1973' in applying such paragraph for purposes of this paragraph. "(c) CROSS REFERENCE.— "For provision authorizing the Secretary to establish by regulations the mode and time for collecting the tax imposed by section 4986 (to the extent not otherwise provided in this chapter), see section 6302(a). "SEC. 4996. OTHER DEFINITIONS AND SPECIAL RULES.

"(a) PRODUCER AND OPERATOR.—For purposes of this chapter— "(1) PRODUCER.—

"(A) IN GENERAL.—Except as provided in subparagraph (B), the term 'producer' means the holder of the economic interest with respect to the crude oil. "(B) PARTNERSHIPS.—

"(i) IN GENERAL.—If (but for this subparagraph) a partnership would be treated as the producer of any crude oil— "(I) such crude oil shall be allocated among the partners of such partnership, and "(II) any partner to whom such crude oil is allocated (and not the partnership) shall be treated as the producer of such crude oil. "(ii) ALLOCATION.—Except to the extent otherwise provided in regulations, any allocation under clause (i)(I) shall be determined on the basis of a person's proportionate share of the income orthe partnership. "(2) OPERATOR,—

"(A) IN GENERAL.—Except as provided in subparagraph (B), the term 'operator' means the person primarily responsible for the management and operation of crude oil production on a property. "(B) DESIGNATION OP OTHER PERSON.—Under regulations

prescribed by the Secretary, the term 'operator' means the person (or persons) designated with respect to a property (or portion thereof) as the operator for purposes of this chapter by persons holding operating mineral interests in the property. "(b) OTHER DEFINITIONS.—For purposes of this chapter— "(1) CRUDE OIL.—The term 'crude oil' has the meaning given to such term by the June 1979 energy regulations. "(2) BARREL.—The term 'barrel' means 42 United States gallons. "(3) DOMESTIC.—The term 'domestic', when used with respect to crude oil, means crude oil produced from an oil well located in the United States or in a possession of the United States.

26 USC 4996.

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