Page:United States Statutes at Large Volume 98 Part 1.djvu/1027

 PUBLIC LAW 98-369—JULY 18, 1984 '^

98 STAT. 979

"(ii) by such person exported, sold to a State or local government for the exclusive use of a State or local government, sold to a nonprofit educational organization for its exclusive use, or used or sold for use as supplies for vessels or aircraft." (B) TECHNICAL AMENDMENTS.—

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(i) Paragraph (2) of section 6416(b) is amended by 26 USC 6416. striking out subparagraph (E). ^o*^' P- ^^'^• (ii) Paragraph (3) of section 6416(b) (relating to taxpaid articles used for further manufacture, etc.) is amended by striking out subparagraph (C). •• (iii) Subparagraph (C) of section 6416(a)(1) is amended by striking out ", (b)(3)(C) or (D), or (b)(4)". (iv) Subparagraph (B) of section 6416(a)(2), as Ante, p. 978. amended by paragraph (1)(B), is amended by inserting "(4)," before "(5)". i .:': S (v) Paragraph (3) of section 6416(a) is amended to read as follows: '- ' "(3) SPECIAL RULE.—For purposes of this subsection, in any case in which the Secretary determines that an article is not ^ni Mtaxable, the term 'ultimate purchaser' (when used in paragraph (1)(B) of this subsection) includes a wholesaler, jobber, distributor, or retailer who, on the 15th day after the date of such determination, holds such article for sale; but only if claim for credit or refund by reason of this paragraph is filed on or before the date for filing the return with respect to the taxes imposed under chapter 32 for the first period which begins more than 60 Post, p. 980. days after the date on such determination."

(c) ALLOWANCE OF TAX-FREE SALES OF GASOLINE FOR USE IN NONCOMMERCIAL AviATION.—

(1) IN GENERAL.—Section 4082 (relating to definitions with respect to the tax on gasoline) is amended by adding at the end thereof the following new subsection:

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26 USC 4082.

"(e) CERTAIN SELLERS OF GASOLINE FOR USE IN NONCOMMERCIAL AVIATION TREATED AS PRODUCERS.—For purposes of this subpart, the

term 'producer' includes any person who regularly sells gasoline to owners, lessees, or operators of aircraft for use as fuel in such aircraft in noncommercial aviation (as defined in section 4041(c)(4))." (2) REFUNDS.—Section 6427 (relating to fuels not used for 26 USC 6427. taxable purposes) is amended by redesignating subsections (j), Post, p. 1005. (k), and (1) as subsections (k), (1), and (m), respectively, and by inserting after subsection (i) the following new subsection: "(j) SPECIAL RULES WITH RESPECT TO NONCOMMERCIAL AVIATION.—

For purposes of subsection (a), in the case of gasoline— "(1) on which tax was imposed under section 4041(c)(2), "(2) on which tax was not imposed under section 4081, and "(3) which was not used as an off-highway business use (within the meaning of section 6421(d)(2)), the amount of the payment under subsection (a) shall be an amount equal to the amount of gasoline used as described in subsection (a) or resold multiplied by the rate equal to the excess of the rate of tax imposed by section 4041(c)(2) over the rate of tax imposed by section 4081." (3) EFFECTIVE DATE.—The amendments made by this subsection shall take effect on the first day of the first calendar quarter beginning after the date of the enactment of this Act.

26 USC 4082 "ote.

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