Page:United States Statutes at Large Volume 96 Part 2.djvu/810

 96 STAT. 2172

PUBLIC LAW 97-424—JAN. 6, 1983 "(1) IN GENERAL.—Except as provided in subsection (i), if any gasoline on which a tax is imposed by section 4081 at the rate of 9 cents a gallon is used by any person in producing a mixture described in section 4081(c) which is sold or used in such person's trade or business, the Secretary shall pay (without interest) to such person an amount equal to the amount determined at the rate of 5 cents a gallon. The preceding sentence shall not apply with respect to any mixture sold or used after December 31, 1992. "(2) COORDINATION WITH OTHER REPAYMENT PROVISIONS.—No

amount shall be payable under paragraph (1) with respect to any gasoline with respect to which an amount is payable under vii 6421." •' b
 * subsection (d) or (e) of this section or under section 6420 or

(5) T A R I F F ON ALCOHOL IMPORTED FOR USE AS A FUEL.—Item901.50

of the Tariff Schedules of the United States (19 U.S.C. 1202) is amended by striking out "40 cents per gal." each place it appears and inserting in lieu thereof "50 cents per gal." (e) USE IN CERTAIN TAXICABS.— 26 USC 6427.

(1) IN GENERAL.—Paragraph (1) of section 6427(e) (relating to use in certain taxicabs) is amended by striking out "an amount equal to the aggregate amount of the tax imposed on such gasoline or fuel" and inserting in lieu thereof "an amount determined at the rate of 4 cents a gallon". (2) EXTENSION OF REPAYMENT.—Paragraph (3) of section 6427(e) (relating to termination) is amended by striking out "December 31, 1982" and inserting in lieu thereof "September 30, 1984". (3) SUSPENSION OF SHARED TRANSPORTATION REQUIREMENT.—

Report and recommendations to Congress. 26 USC 6427 note.

Clause (ii) of section 6427(e)(2)(A) (relating to qualified taxicab services) is amended to read as follows: "(ii) is not prohibited by company policy from furnishing (with the consent of the passengers) shared transportation.'' (4) STUDY.—The Secretary of the Treasury or his delegate shall conduct a study of the reduced rate of fuels taxes provided for taxicabs by section 6427(e) of the Internal Revenue Code of 1954. Not later than January 1, 1984, the Secretary shall transmit a report on the study conducted under the preceding sentence to the Congress, together with such recommendations as he may deem advisable. (f) REFUND OF MOTOR FUEL TAXES TO AERIAL AND OTHER APPLICATORS OF AGRICULTURAL SUBSTANCES.—Paragraph (4) of section

26 USC 6420.

6420(c) (defining use on a farm for farming purposes) is amended to read as follows: "(4) CERTAIN FARMING USE OTHER THAN BY OWNER, ETC.—In

applying paragraph (3)(A) to a use on a farm for any purpose described in paragraph (3)(A) by any person other than the owner, tenant, or operator of such farm— "(A) the owner, tenant, or operator of such farm shall be treated as the user and ultimate purchaser of the gasoline, except that "(B) if— "(i) the person so using the gasoline is an aerial or other applicator of fertilizers or other substances and is the ultimate purchaser of the gasoline, and

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