(2) Limitation in case of nonscheduled intercity or local buses

Paragraph (1)(A) shall not apply in respect of gasoline used in any automobile bus while engaged in furnishing transportation which is not scheduled and not along regular routes unless the seating capacity of such bus is at least 20 adults (not including the driver). (c) Time for filing claims; period covered

(1) In general

Except as provided in paragraph (2), not more than one claim may be filed under subsection (a), and not more than one claim may be filed under subsection (b), by any person with respect to gasoline used during his taxable year; and no claim shall be allowed under this paragraph with respect to gasoline used during any taxable year unless filed by such person not later than the time prescribed by law for filing a claim for credit or refund of overpayment of income tax for such taxable year. For purposes of this subsection, a person's taxable year shall be his taxable year for purposes of subtitle A.

(2) Exception

If $1,000 or more is payable under this section to any person with respect to gasoline used during any of the first three quarters of his taxable year, a claim may be filed under this section by such person with respect to gasoline used during such quarter. No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the quarter for which the claim is filed.

(d) Definitions

For purposes of this section

(1) Gasoline

The term "gasoline" has the meaning given to such term by section 4082(b). (2) Off-highway business use

(A) In general

The term "off-highway business use" means any use by a person in a trade or business of such person or in an activity of such person described in section 212 (relating to production of income) otherwise than as a fuel in a highway vehicle

(i) which (at the time of such use), is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or

(ii) which, in the case of a highway vehicle owned by the United States, is used on the highway.

(B) Exception for use in motorboats

The term "off-highway business use" does not include any use in a motorboat. The preceding sentence shall not apply to use in a vessel employed in the fisheries or in the whaling business.

(C) Commercial fishing vessels

For provisions exempting from tax gasoline and special motor fuels used for commercial fishing vessels, see

(i) subsections (a)(3) and (d)(3) of section 4221 (relating to certain tax-free sales),

(ii) section 6416(b)(2)(B) (relating to refund or credit in case of certain uses), and

(iii) section 4041(g)(1) (relating to exemptions from tax on special fuels). (e) Exempt sales; other payments or refunds available (1) Exempt sales

No amount shall be payable under this section with respect to any gasoline which the Secretary determines was exempt from the tax imposed by section 4081. The amount which (but for this sentence) would be payable under this section with respect to any gasoline shall be reduced by any other amount which the Secretary determines is payable under this section, or is refundable under any provision of this title, to any person with respect to such gasoline.

(2) Gasoline used on farms

This section shall not apply in respect of gasoline which was (within the meaning of paragraphs (1), (2), and (3) of section 6420(c)) used on a farm for farming purposes.

(3) Gasoline used in noncommercial aviation

This section shall not apply in respect of gasoline which is used as a fuel in an aircraft in noncommercial aviation (as defined in section 4041(c)(4)).

(f) Applicable laws (1) In general

All provisions of law, including penalties, applicable in respect to the tax imposed by section 4081 shall, insofar as applicable and not inconsistent with this section, apply in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of overpayments of the tax so imposed.

(2) Examination of books and witnesses

For the purpose of ascertaining the correctness of any claim made under this section, or the correctness of any payment made in respect of any such claim, the Secretary shall have the authority granted by paragraphs (1), (2), and (3) of section 7602 (relating to examination of books and witnesses) as if the claimant were the person liable for tax. (g) Regulations

The Secretary may by regulations prescribe the conditions, not inconsistent with the provisions of this section, under which payments may be made under this section.

(h) Effective date

This section shall apply only with respect to gasoline purchased before October 1, 1988. (i) Income tax credit in lieu of payment

(1) Persons not subject to income tax

Payment shall be made under subsections (a) and (b) only to—

(A) the United States or any agency or instrumentality thereof, a State, a political

subdivision of a State, or any agency or instrumentality of one or more States or political subdivisions, or

(B) an organization exempt from tax under section 501(a) (other than an organization required to make a return of the tax imposed under subtitle A for its taxable year).

(2) Exception

Paragraph (1) shall not apply to a payment of a claim filed under subsection (c)(2). (3) Allowance of credit against income tax

For allowance of credit against the tax imposed by subtitle A see section 39.

(j) Cross references

(1) For rate of tax in case of special fuels used in noncommercial aviation or for nonhighway purposes, see section 4041.

(2) For civil penalty for excessive claims under this section, see section 6675.

(3) For fraud penalties, etc., see chapter 75 (section 7201 and following, relating to crimes, other offenses, and forfeitures).

(4) For treatment of an Indian tribal government as a State and a subdivision of an Indian tribal government as a political subdivision of a State), see section 7871. (Added June 29, 1956, ch. 462, title II, § 208(c), 70 Stat. 394, and amended July 25, 1956, ch. 725, § 2, 70 Stat. 644; Sept. 2, 1958, Pub. L. 85-859, title I, §§ 163(d)(3), 164(a), 72 Stat. 1312; Sept. 21, 1959, Pub. L. 86-342, title II, § 201(d)(2), 73 Stat. 615; June 29, 1961, Pub. L. 87-61, title II, § 201(e), 75 Stat. 124; June 28, 1962, Pub. L. 87-508, § 5(c)(2), 76 Stat. 118; June 21, 1965, Pub. L. 89-44, title VIII, § 809(b), 79 Stat. 166; May 21, 1970, Pub. L. 91-258, title II, §§ 205(b)(1), (c)(8), 207(b), 84 Stat. 241, 242, 248; Dec. 31, 1970, Pub. L. 91-605, title III, § 303(a)(11), 84 Stat. 1744; May 5, 1976, Pub. L. 94-280, title III, § 303(a)(11), 90 Stat. 456; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(a)(27)(A)(i), (B)-(D), (b)(13)(A), 90 Stat. 1827, 1828, 1834; Nov. 6, 1978, Pub. L. 95-599, title V, § 502(a)(10), 92 Stat. 2756; Nov. 9, 1978, Pub. L. 95-618, title II, §§ 222(a)(1), 233(a)(1), (3)(A), 92 Stat. 3186, 3190; Apr. 1, 1980, Pub. L. 96-222, title I, § 108(c)(1), 94 Stat. 226; Jan. 6, 1983, Pub. L. 97-424, title V, §§ 511(c)(1), (3), 515(b)(7), 516(a)(6), 96 Stat. 2170, 2171, 2182, 2183; Jan. 14, 1983, Pub. L. 97-473, title II, § 202(b)(12), 96 Stat. 2610.)

PRIOR PROVISIONS

A prior section 6421 was renumbered section 6422.

AMENDMENTS

1983-Subsec. (a). Pub. L. 97-424, § 511(c)(1), substituted provision that, except as provided in subsection (i), if gasoline is used in an off-highway business use, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons so used by the rate at which tax was imposed on such gasoline under section 4081, for provision that, except as provided in subsection (i), if gasoline were used in a qualified business use, the Secretary would pay (without interest) to the ultimate purchaser of such gasoline an amount equal to 1 cent for each gallon of gasoline so used on which tax had been paid

'So in original. Probably should be "(and".

at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax had been paid at the rate of 4 cents a gallon.

Subsec. (d)(2). Pub. L. 97-424, § 511(c)(3), substituted "Off-Highway" for "Qualified" in par. heading, and "off-highway business use" for "qualified business use" wherever appearing in text.

Subsec. (d)(2)(C). Pub. L. 97-424, § 515(b)(7), substituted "and special motor fuels" for ", special motor fuels, and lubricating oil" after "gasoline".

Subsec. (h). Pub. L. 97-424, § 516(a)(6), substituted "1988" for "1984".

Subsec. (j)(4). Pub. L. 97-473 added par. (4).

1980-Subsec. (d)(2)(B). Pub. L. 96-222 added provisions requiring that the preceding sentence not apply to use in a vessel employed in the fisheries or in the whaling business.

1978-Subsec. (a). Pub. L. 95-618, § 222(a)(1)(A), substituted "Except as provided in subsection (i), if gasoline is used in a qualified business use" for "Except as provided in subsection (i), if gasoline is used otherwise than as a fuel in a highway vehicle (1) which (at the time of such use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (2) which, in the case of a vehicle owned by the United States, is used on the highway".

Subsec. (b). Pub. L. 95-618, § 233(a)(1), among other changes, provided for the refund or credit of the taxes paid on gasoline but only to the extent such gasoline is used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public or in school bus transportation operations.

Subsec. (d)(2). Pub. L. 95-618, § 233(a)(3)(A), redesignated par. (3) as (2), and struck out former par. (2), which defined "commuter fare revenue".

Subsec. (d)(3). Pub. L. 95-618, §§ 222(a)(1)(B), 233(a)(3)(A), added par. (3) and redesignated former par. (3) as (2).

Subsec. (h). Pub. L. 95-599 substituted "1984" for "1979".

1976-Subsec. (a). Pub. L. 94-455, § 1906(a)(27)(A)(i), (b)(13)(A), struck out "or his delegate" following "Secretary" wherever appearing, and substituted "in the case of gasoline used as a fuel" for "in the case of gasoline used after June 30, 1970, as a fuel".

Subsec. (b)(1). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary".

Subsec. (c). Pub. L. 94-455, § 1906(a)(27)(B), among other changes, struck out provisions relating to gasoline used before July 1, 1965, and struck out requirement that a person's first taxable year beginning after June 30, 1965, include the period after June 30, 1965, and before the beginning of that first taxable year. Subsec. (e)(1). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (e)(3). Pub. L. 94-455, § 1906(a)(27)(A)(i), struck out "after June 30, 1970," following "used". Subsecs. (f), (g). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (h). Pub. L. 94-455, § 1906(a)(27)(C), struck out "after June 30, 1956, and" following "purchased". Pub. L. 94-280 substituted "1979" for "1977". Subsec. (i)(1). Pub. L. 94-455, § 1906(a)(27)(D)(i), struck out "with respect to gasoline used after June 30, 1965," following "subsections (a) and (b)".

Subsec. (i)(2). Pub. L. 94-455, § 1906(a)(27)(D)(ii), substituted "subsection (c)(2)" for "subsection (c)(3)(B)".

Subsec. (i)(3). Pub. L. 94-455, § 1906(a)(27)(D)(iii), struck out "for gasoline used after June 30, 1965," following "subtitle A".

1970-Subsec. (a). Pub. L. 91-258, § 205(b)(1)(A), added requirement that, except as provided in par. (3) of subsec. (e) of this section, where gasoline is used after June 30, 1970, as a fuel in an aircraft, the Secretary or his delegate pay (without interest) to the ultimate purchaser of such gasoline an amount equal to

the amount determined by multiplying the number of gallons of gasoline so used by the rate at which tax was imposed on such gasoline under section 4081.

Subsec. (c)(3)(A)(ii). Pub. L. 91-258, § 207(b), substituted "a claim for credit or refund of overpayment of income tax" for "an income tax return" following "time prescribed by law for filing".

Subsec. (e)(3). Pub. L. 91-258, § 205(b)(1)(B), added par. (3).

Subsec. (h). Pub. L. 91-605 substituted "1977" for “1972".

Subsec. (j)(1). Pub. L. 91-258, § 205(c)(8), substituted "For rate of tax in case of special fuels used in noncommercial aviation or for nonhighway purposes, see section 4041" for "For reduced rate of tax in case of diesel fuel and special motor fuels used for certain nonhighway purposes, see subsections (a) and (b) of section 4041".

Subsec. (j)(2). Pub. L. 91-258, § 205(c)(8), redesignated par. (4) as (2). Former par. (2), which provided "For partial refund of tax in case of diesel fuel and special motor fuels used for certain nonhighway purposes, see section 6416(b)(2)(I) and (J)", was struck out.

Subsec. (j)(3). Pub. L. 91-258, § 205(c)(8), redesignated par. (5) as (3). Former par. (3), which provided “For partial refund of tax in case of diesel fuel and special motor fuels used by local transit systems, see section 6416(b)(2)(H)", was struck out.

Subsec. (j)(4), (5). Pub. L. 91-258, § 205(c)(8), redesignated pars. (4) and (5) as (2) and (3), respectively.

1965-Subsec. (a). Pub. L. 89-44, § 809(b)(1)(A), struck out "If" at the beginning of the subsec. and inserted in lieu thereof "Except as provided in subsection (i), if".

Subsec. (b). Pub. L. 89-44, § 809(b)(1)(A), struck out "If" at the beginning of the subsec. and inserted in lieu thereof "Except as provided in subsection (i), if”. Subsec. (c)(1). Pub. L. 89-44, § 809(b)(2)(A), struck out "General rule" from the par. heading and inserted in lieu thereof "Gasoline used before July 1, 1965", and substituted "paragraphs (2) and (3)" for "Paragraph (2)" following "Except as provided in".

Subsec. (c)(2). Pub. L. 89-44, § 809(b)(2)(B), struck out "If" and inserted in lieu thereof "Except as provided in paragraph (3), if".

Subsec. (c)(3). Pub. L. 89-44, § 809(b)(2)(C), added par. (3).

Subsec. (e)(1). Pub. L. 89-44, § 809(b)(3), struck out "paid" in the first sentence and inserted "payable" in lieu thereof.

Subsecs. (i), (j). Pub. L. 89-44, § 809(b)(1)(B), added subsec. (i) and redesignated former subsec. (i) as (j). 1962-Subsec. (b)(1)(B), (2). Pub. L. 87-508,

§ 5(c)(2)(A), substituted "commuter fare revenue" for "tax-exempt passenger fare revenue" in two instances and deleted “(not including the tax imposed by section 4261, relating to the tax on transportation of persons)" following "total passenger fare revenue” in two instances.

Subsec. (d)(2). Pub. L. 87-508, § 5(c)(2)(B), substituted definition of "commuter fare revenue" for definition of "tax-exempt passenger fare revenue".

1961-Subsec. (h). Pub. L. 87-61, substituted “October 1, 1972" for "July 1, 1972".

1959-Subsec. (a). Pub. L. 86-342 substituted "1 cent for each gallon of gasoline so used on which tax was paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon" for "1 cent for each gallon of gasoline so used".

Subsec. (b)(1)(A). Pub. L. 86-342 substituted "1 cent at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon" for "1 cent for each gallon of gasoline so used".

1958-Subsec. (c). Pub. L. 85-859, § 164(a), permitted, in cases where $1,000 or more is payable to any person with respect to gasoline used during a calendar quarter, the filing of a claim on or before the last day of the first calendar quarter following the calendar quarter for which the claim is filed.

Subsec. (i)(2), (3). Pub. L. 85-859, § 163(d)(3), substituted "section 6416(b)(2)(I) and (J)" for "section 6416(b)(2) (J) and (K)" in cl. (2), and "section 6416(b)(2)(H)" for "section 6416(b)(2)(L)” in cl. (3). 1956-Subsec. (d)(2). Act July 25, 1956, substituted “4263(a)" for "4262(b)”.

EFFECTIVE DATE of 1983 AMENDMENT

Amendment by section 511 of Pub. L. 97-424 effective Apr. 1, 1983, see section 511(h) of Pub. L. 97-424, set out as a note under section 4041 of this title.

Amendment by section 515 of Pub. L. 97-424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a note under section 39 of this title.

EFFECTIVE DATE OF 1980 AMENDMENT

Amendment by Pub. L. 96-222 effective as if included in the provisions of the Energy Tax Act of 1978, Pub. L. 95-618, to which such amendment relates, see section 108(c)(7) of Pub. L. 96-222, set out as a note under section 48 of this title.

EFFECTIVE Date of 1978 AMENDMENT

Amendment of subsec. (a) and addition of subsec. (d)(3) by section 222(a)(1) of Pub. L. 95-618 applicable with respect to uses after Dec. 31, 1978, see section 222(b) of Pub. L. 95-618, set out as a note under section 4041 of this title.

Amendment of subsec. (b), the deletion of subsec. (d)(2), and the redesignation of subsec. (d)(3) as (d)(2) by section 233(a)(1), (a)(3)(A) of Pub. L. 95-618 effective on the first day of the first calendar month which begins more than 10 days after Nov. 9, 1978, see section 233(d) of Pub. L. 95-618, set out as a note under section 39 of this title.

EFFECTIVE DATE of 1976 AMENDMENT

Section 1906(a)(27)(A)(ii) of Pub. L. 94-455 provided that: "The amendments made by clause (i) [amending subsecs. (a) and (e)(3) of this section] shall only apply with respect to gasoline used as a fuel after June 30, 1970."

Amendment of subsecs. (c), (h), (i)(1), (2), (3) by section 1906(a)(27)(B)-(D) of Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of this title.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-258 and of subsec. (c)(3)(A)(ii) by section 207(b) of Pub. L. 91-258 effective on July 1, 1970, and applicable with respect to taxable years ending after June 30, 1970, respectively, see section 211(a), (b) of Pub. L. 91-258, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 applicable with respect to gasoline used on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a note under section 6420 of this title.

EFFECTIVE Date of 1962 AMENDMENT

Section 5(d) of Pub. L. 87-508 provided in part that: "The amendments made by subsection (c)(2) (amending subsecs. (b)(1)(B), (2) and (d)(2) of this section] shall apply only in respect of claims filed with respect to gasoline used on or after November 16, 1962."

EFFECTIVE DATE OF 1961 AMENDMENT

Amendment by Pub. L. 87-61 effective July 1, 1961, see section 208 of Pub. L. 87-61, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1958 AmendmenT

Section 164(b) of Pub. L. 85-859 provided that: "The amendment made by subsection (a) [amending subsec. (c) of this section] shall apply only with respect to claims the last day for the filing of which occurs after the effective date specified in section 1(c) of this Act."

Amendment of subsec. (i) by Pub. L. 85-859 effective on the first day of the first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Pub. L. 85-859, set out as a note under section 6415 of this title.

EFFECTIVE DATE OF 1956 AMENDMENT Amendment by act July 25, 1956, applicable to amounts paid on or after the first day of the first month which begins more than sixty days after July 25, 1956, for transportation commencing on or after such first day, see section 6 of act July 25, 1956, set out as a note under section 4261 of this title.

CROSS REFERENCES

Time and place for examination pursuant to subsection (f)(2) of this section, see section 7605 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 39, 4041, 4084, 4483, 6206, 6427, 6504, 6511, 6612, 6675, 7210, 7603, 7604, 7605, 7609, 7610, 9502, 9503 of this title; title 16 section 4601-11; title 49 App. section 1742.

§ 6422. Cross references

(1) For limitations on credits and refunds, see subchapter B of chapter 66.

(2) For overpayment in case of adjustments to accrued foreign taxes, see section 905(c).

(3) For credit or refund in case of deficiency dividends paid by a personal holding company, see section 547.

(4) For refund, credit, or abatement of amounts disallowed by courts upon review of Tax Court decision, see section 7486.

(5) For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).

(6) For overpayment in certain renegotiations of war contracts, see section 1481.

(7) For refund or redemption of stamps, see chapter 69. (8) For abatement, credit, or refund in case of jeopardy assessments, see chapter 70.

(9) For treatment of certain overpayments as having been refunded, in connection with sale of surplus warbuilt vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).

(10) For restrictions on transfers and assignments of claims against the United States, see section 3727 of title 31, United States Code.

(11) For set-off of claims against amounts due the United States, see section 3728 of title 31, United States Code.

(12) For special provisions relating to alcohol and tobacco taxes, see subtitle E.

[(13) Redesignated (12)]

(14) for credit or refund in case of deficiency dividends paid by a regulated investment company or real estate investment trust, see section 860.

(15) For special rules in the case of a credit or refund attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.

(Aug. 16, 1954, ch. 736, 68A Stat. 802, § 6420; renumbered § 6421, Apr. 2, 1956, ch. 160, § 1, 70 Stat. 87; renumbered § 6422, June 29, 1956, ch. 462, title II, § 208(c), 70 Stat. 394; amended Sept. 2, 1958, Pub. L. 85-859, title II, § 204(4), 72 Stat. 1429; June 4, 1963, Pub. L. 88-36, title II, § 201(c), 77 Stat. 54; Oct. 4, 1976, Pub. L. 94-455, title XVI, § 1601(f)(1), title XIX,

§§ 1901(b)(36)(B), 1906(a)(28), 90 Stat. 1746,

1802, 1828; Nov. 6, 1978, Pub. L. 95-600, title III, § 362(d)(4), 92 Stat. 2852; Sept. 3, 1982, Pub. L. 97-248, title IV, § 402(c)(4), 96 Stat. 667; Sept. 13, 1982, Pub. L. 97-258, § 3(f)(8), (9), 96 Stat. 1064.)

REFERENCES IN TEXT

Section 9 of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742), referred to in par. (9), was repealed by Pub. L. 94-412, title V, § 501(g), Sept. 14, 1976, 90 Stat. 1258.

AMENDMENTS

1982-Par. (10). Pub. L. 97-258, § 3(f)(8), substituted "section 3727 of title 31, United States Code" for "R.S. 3477 (31 U.S.C. 203)".

Par. (11). Pub. L. 97-258, § 3(f)(9), substituted "section 3728 of title 31, United States Code" for "the act of March 3, 1875, as amended by section 13 of the act of March 3, 1933 (31 U.S.C. 227)".

Par. (15). Pub. L. 97-248 added par. (15). 1978-Par. (14). Pub. L. 95-600 inserted "regulated investment company or" preceding "real estate investment trust" and substituted "section 860" for "section 859".

1976-Par. (2). Pub. L. 94-455, § 1901(b)(36)(B), redesignated par. (3) as (2). Former par. (2), which set forth a cross reference to section 1321 of this title for overpayment arising out of adjustments incident to involuntary liquidation of inventory, was struck out.

Pars. (3) to (8). Pub. L. 94-455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively. Par. (9). Pub. L. 94-455, §§ 1901(b)(36)(B), 1906(a)(28)(A), redesignated par. (10) as (9), and in par. (9) as so redesignated, substituted "(50 U.S.C. App. 1742)" for "(60 Stat. 48; 50 U.S.C. App. 1742)”. Former par. (9) redesignated (8).

Par. (10). Pub. L. 94-455, § 1901(b)(36)(B), redesignated par. (11) as (10). Former par. (10) redesignated (9).

Par. (11). Pub. L. 94-455, §§ 1901(b)(36)(B), 1906(a)(28)(B), redesignated par. (12) as (11), and in par. (11) as so redesignated, substituted "(31 U.S.C. 227)" for "(47 Stat. 1516; 31 U.S.C. 227)". Former par. (11) redesignated (10).

Pars. (12), (13). Pub. L. 94-455, § 1901(b)(36)(B), redesignated pars. (12) and (13) as (11) and (12, respectively.

Par. (14). Pub. L. 94-455, § 1601(f)(1), added par. (14).

1963-Par. (7). Pub. L. 88-36 redesignated former par. (8) as (7) and eliminated former par. (7) which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894.

Pars. (8) to (13). Pub. L. 88-36 redesignated former pars. (9) to (14) as (8) to (13). Former par. (8) redesignated as (7).

1958-Pub. L. 85-859 substituted "subtitle E" for "sections 5011, 5044, 5057, 5063, 5705, and 5707" in par. (14).

EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97-248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1) and (3) of Pub. L. 97-248, set out as an Effective Date note under section 6221 of this title.

EFFECTIVE DATE OF 1978 Amendment Amendment by Pub. L. 95-600 applicable with respect to determinations (as defined in section 860(e) of this title) after Nov. 6, 1978, see section 362(e) of Pub.

L. 95-600, set out as an Effective Date note under section 860 of this title.

EFFECTIVE DATE OF 1976 AMENDMENT

For effective date of amendment of par. (14) by section 1601(f)(1) of Pub. L. 94-455, see section 1608(a) of Pub. L. 94-455, set out as a note under section 857 of this title.

Amendment of pars. (2) to (13) by section 1901(b)(36)(B) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as a note under section 2 of this title.

Amendment of pars. (9), (11) by section 1906(a)(28) of Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of this title.

EFFECTIVE DATE OF 1963 AMENDMENT Amendment as applicable only with respect to transfers after June 4, 1963, see section 202 of Pub. L. 88-36, set out as an Effective Date of Repeal note under former sections 4891 to 4897 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

§ 6423. Conditions to allowance in the case of alcohol and tobacco taxes

(a) Conditions

No credit or refund shall be allowed or made, in pursuance of a court decision or otherwise, of any amount paid or collected as an alcohol or tobacco tax unless the claimant establishes (under regulations prescribed by the Secretary)—

(1) that he bore the ultimate burden of the amount claimed; or

(2) that he has unconditionally repaid the amount claimed to the person who bore the ultimate burden of such amount; or

(3) that (A) the owner of the commodity furnished him the amount claimed for payment of the tax, (B) he has filed with the Secretary the written consent of such owner to the allowance to the claimant of the credit or refund, and (C) such owner satisfies the requirements of paragraph (1) or (2).

(b) Filing of claims

No credit or refund of any amount to which subsection (a) applies shall be allowed or made unless a claim therefor has been filed by the person who paid the amount claimed, and unless such claim is filed within the time prescribed by law and in accordance with regulations prescribed by the Secretary. All evidence relied upon in support of such claim shall be clearly set forth and submitted with the claim. (c) Application of section

This section shall apply only if the credit or refund is claimed on the grounds that an amount of alcohol or tobacco tax was assessed or collected erroneously, illegally, without authority, or in any manner wrongfully, or on the grounds that such amount was excessive. This section shall not apply to

(1) any claim for drawback, and

(2) any claim made in accordance with any law expressly providing for credit or refund

where a commodity is withdrawn from the market, returned to bond, or lost or destroyed.

(d) Meaning of terms

For purposes of this section

(1) Alcohol or tobacco tax

The term "alcohol or tobacco tax" means(A) any tax imposed by chapter 51 (other than part II of subchapter A, relating to occupational taxes) or by chapter 52 or by any corresponding provision of prior internal revenue laws, and

(B) in the case of any commodity of a kind subject to a tax described in subparagraph (A), any tax equal to any such tax, any additional tax, or any floor stocks tax. (2) Tax

The term "tax" includes a tax and an exaction denominated a "tax", and any penalty, addition to tax, additional amount, or interest applicable to any such tax.

(3) Ultimate burden

The claimant shall be treated as having borne the ultimate burden of an amount of an alcohol or tobacco tax for purposes of subsection (a)(1), and the owner referred to in subsection (a)(3) shall be treated as having borne such burden for purposes of such subsection, only if—

(A) he has not, directly or indirectly, been relieved of such burden or shifted such burden to any other person,

(B) no understanding or agreement exists for any such relief or shifting, and

(C) if he has neither sold nor contracted to sell the commodities involved in such claim, he agrees that there will be no such relief or shifting, and furnishes such bond as the Secretary may require to insure faithful compliance with his agreement. (Added Pub. L. 85-323, § 1, Feb. 11, 1958, 72 Stat. 9, and amended Pub. L. 94-455, title XIX, § 1906(a)(29), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1828, 1834.)

AMENDMENTS

1976-Subsec. (a). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary" wherever appearing.

Subsec. (b). Pub. L. 94-455, § 1906(a)(29)(A), among other changes, struck out provisions allowing any claimant who has on or before Apr. 30, 1958, filed a claim for any amount to which subsec. (a) applies, may file a superseding claim after Apr. 30, 1958, conforming to the requirements of this section and covering the amount claimed in such prior claim.

Subsec. (c). Pub. L. 94-455, § 1906(a)(29)(B), (C), redesignated subsec. (d) as (c), and as so redesignated, struck out par. (3) relating to any amount claimed with respect to a commodity which has been lost, where a suit or proceeding was instituted before June 15, 1957. Former subsec. (c), relating to the disallowance of any suit or proceeding which was barred on Apr. 30, 1958, was struck out.

Subsec. (d). Pub. L. 94-455, § 1906(a)(29)(B), (b)(13)(A), redesignated subsec. (e) as (d) and as so redesignated struck out “or his delegate" following "Secretary". Former subsec. (d) redesignated (c).

Subsec. (e). Pub. L. 94-455, § 1906(a)(29)(B), redesignated subsec. (e) as (d).