EFFECTIVE DATE OF 1976 Amendment Amendment of subsecs. (b), (c), (d), (e) by section 1906(a)(29) 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

Section 3 of Pub. L. 85-323 provided that this section shall not apply to any credit or refund allowed or made before May 1, 1958.

[§ 6424. Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]

Section, added Pub. L. 89-44, title II, § 202(b), June 21, 1965, 79 Stat. 137, and amended Pub. L. 91-258, title II, § 207(b), May 21, 1970, 84 Stat. 248; Pub. L. 94-455, title XIX, § 1906(a)(30), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1828, 1834; Pub. L. 95-618, title II, §§ 222(a)(3), 233(b)(1), (2)(A), Nov. 9, 1978, 92 Stat. 3187, 3191; Pub. L. 97-473, title II, § 202(b)(13), Jan. 14, 1983, 96 Stat. 2610, had provided for payments by the Secretary of an amount equal to 6 cents for each gallon of lubricating oil used in a qualified business use or in a qualified bus to certain ultimate purchasers of the lubricating oil.

EFFECTIVE DATE OF REPEAL

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

§ 6425. Adjustment of overpayment of estimated income tax by corporation

(a) Application of adjustment

(1) Time for filing

A corporation may, after the close of the taxable year and on or before the 15th day of the third month thereafter, and before the day on which it files a return for such taxable year, file an application for an adjustment of an overpayment by it of estimated income tax for such taxable year. An application under this subsection shall not constitute a claim for credit or refund.

(2) Form of application, etc.

An application under this subsection shall be verified in the manner prescribed by section 6065 in the case of a return of the taxpayer, and shall be filed in the manner and form required by regulations prescribed by the Secretary. The application shall set forth

(A) the estimated income tax paid by the corporation during the taxable year,

(B) the amount which, at the time of filing the application, the corporation estimates as its income tax liability for the taxable year,

(C) the amount of the adjustment, and

(D) such other information for purposes of carrying out the provisions of this section as may be required by such regulations. (b) Allowance of adjustment

(1) Limited examination of application

Within a period of 45 days from the date on which an application for an adjustment is filed under subsection (a), the Secretary shall

make, to the extent he deems practicable in such period, a limited examination of the application to discover omissions and errors therein, and shall determine the amount of the adjustment upon the basis of the application and the examination; except that the Secretary may disallow, without further action, any application which he finds contains material omissions or errors which he deems cannot be corrected within such 45 days.

(2) Adjustment credited or refunded

The Secretary, within the 45-day period referred to in paragraph (1), may credit the amount of the adjustment against any liability in respect of an internal revenue tax on the part of the corporation and shall refund the remainder to the corporation. (3) Limitation

No application under this section shall be allowed unless the amount of the adjustment equals or exceeds (A) 10 percent of the amount estimated by the corporation on its application as its income tax liability for the taxable year, and (B) $500.

(4) Effect of adjustment

For purposes of this title (other than section 6655), any adjustment under this section shall be treated as a reduction, in the estimated income tax paid, made on the day the credit is allowed or the refund is paid. (c) Definitions

For purposes of this section and section 6655(g) (relating to excessive adjustment)— (1) The term "income tax liability" means the excess of

(A) the tax imposed by section 11 or 1201(a), or subchapter L of chapter 1, whichever is applicable, over

(B) the credits against tax provided by part IV of subchapter A of chapter 1.

(2) The amount of an adjustment under this section is equal to the excess of

(A) the estimated income tax paid by the corporation during the taxable year, over

(B) the amount which, at the time of filing the application, the corporation estimates as its income tax liability for the taxable year.

(d) Consolidated returns

If the corporation seeking an adjustment under this section paid its estimated income tax on a consolidated basis or expects to make a consolidated return for the taxable year, this section shall apply only to such extent and subject to such conditions, limitations, and exceptions as the Secretary may by regulations prescribe.

(Added Pub. L. 90-364, title I, § 103(d)(1), June 28, 1968, 82 Stat. 262, and amended Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

AMENDMENTS 1976-Subsecs. (a), (b), (d). Pub. L. 94-455 struck out "or his delegate" following "Secretary" wherever appearing.

EFFECTIVE DATE

Section applicable with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90-364, set out as notes under sections 6154 and 51 of this title, see section 103(f) of Pub. L. 90-364, set out as an Effective Date of 1968 Amendment note under section 6154 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 6655 of this title.

[§ 6426.

Repealed. Pub. L. 97-248, title II, § 280(c)(2)(G), Sept. 3, 1982, 96 Stat. 564]

Section, added Pub. L. 91-258, title II, § 206(c), May 21, 1970, 84 Stat. 245, and amended Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, provided for a refund of aircraft use tax where plane transports for hire in foreign air commerce.

EFFECTIVE DATE OF REPEAL

Repeal applicable with respect to transportation beginning after Aug. 31, 1982, see section 280(d) of Pub. L. 97-248, set out as an Effective Date of 1982 Amendment note under section 4261 of this title.

§ 6427. Fuels not used for taxable purposes (a) Nontaxable uses

Except as provided in subsection (i), if tax has been imposed under section 4041(a) or (c) on the sale of any fuel and the purchaser uses such fuel other than for the use for which sold, or resells such fuel, the Secretary 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) Intercity, local, or school buses

(1) Allowance

Except as provided in paragraph (2) and subsection (i), if any fuel on the sale of which tax was imposed by subsection (a) of section 4041 is used in an automobile bus while engaged in

(A) furnishing (for compensation) passenger land transportation available to the general public, or

(B) the transportation of students and employees of schools (as defined in the last sentence of section 4221(d)(7)(C)),

the Secretary shall pay (without interest) to the ultimate purchaser of such fuel an amount equal to the product of the number of gallons of such fuel so used multiplied by the rate at which tax was imposed on such fuel by subsection (a) of section 4041.

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

Paragraph (1)(A) shall not apply in respect of fuel 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) Use for farming purposes

Except as provided in subsection (i), if any fuel on the sale of which tax was imposed under section 4041(a) or (c) is used on a farm for farming purposes (within the meaning of section 6420(c)), the Secretary shall pay (without interest) to the purchaser an amount equal to the amount of the tax imposed on the sale of the fuel. For purposes of this subsection, if fuel is used on a farm by any person other than the owner, tenant, or operator of such farm, the rules of paragraph (4) of section 6420(c) shall be applied (except that "liquid taxable under section 4041" shall be substituted for "gasoline" each place it appears in such paragraph (4)). (d) Use by certain aircraft museums or in certain helicopters

Except as provided in subsection (i), if—

(1) any gasoline on which tax was imposed by section 4081, or

(2) any fuel on the sale of which tax was imposed under section 4041,

is used by an aircraft museum (as defined in section 4041(h)(2)) in an aircraft or vehicle owned by such museum and used exclusively for purposes set forth in section 4041(h)(2)(C), or is used in a helicopter for a purpose described in section 4041(1), the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline or fuel an amount equal to the aggregate amount of the tax imposed on such gasoline or fuel.

(e) Use in certain taxicabs

(1) In general

Except as provided in subsection (i), if— (A) any gasoline on which tax is imposed by section 4081, or

(B) any fuel on the sale of which tax is imposed by section 4041,

is used in a qualified taxicab while engaged exclusively in furnishing qualified taxicab services, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline or fuel an amount determined at the rate of 4 cents a gallon.

(2) Definitions

For purposes of this subsection

(A) Qualified taxicab services

The term "qualified taxicab services" means the furnishing of nonscheduled passenger land transportation for a fixed fare by a taxicab which is operated by a person who

(i) is licensed to engage in the trade or business of furnishing such transportation by a Federal, State, or local authority having jurisdiction over a substantial portion of such transportation furnished by such person, and

(ii) is not prohibited by company policy from furnishing (with consent of the passengers) shared transportation.

(B) Qualified taxicab

Except as provided by subparagraph (C), the term "qualified taxicab" means any land vehicle the passenger capacity of which is less than 10 adults, including the driver.

(C) Certain gas-guzzling taxicabs excluded

The term "qualified taxicab" does not include any vehicle if

(i) such vehicle was acquired by the person operating such vehicle after 1978, (ii) the model year of such vehicle is 1978 or later, and

(iii) the fuel economy of the model type of such vehicle is less than or equal to the average fuel economy standard applicable under section 502(a) of the Motor Vehicle Information and Cost Savings Act to the model year of such vehicle.

The preceding sentence shall not apply to any vehicle manufactured by a manufacturer to which an exemption under section 502(c) of the Motor Vehicle Information and Cost Savings Act was granted (or on application could have been granted) for the model year of such vehicle. Terms used in this subparagraph shall have the same meaning as when used in title V of the Motor Vehicle Information and Cost Savings Act.

(3) Termination

This subsection shall not apply after September 30, 1984.

(f) Gasoline used to produce certain alcohol fuels (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 subsection (d) or (e) of this section or under section 6420 or 6421.

(g) Time for filing claims; period covered

(1) General rule

Except as provided in paragraph (2), not more than one claim may be filed under subsection (a), (b), (c), (d), (e), or (f) by any person with respect to fuel used during his taxable year; and no claim shall be allowed under this paragraph with respect to fuel used during any taxable year unless filed by the purchaser 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 paragraph, a person's taxable year shall be his taxable year for purposes of subtitle A.

(2) Exceptions

(A) In general

If

(i) $1,000 or more is payable under subsections (a), (b), (d), and (e),

(ii) $50 or more is payable under subsection (e), or

(iii) $200 or more is payable under subsection (f),

to any person with respect to fuel used during any of the first three quarters of his taxable year, a claim may be filed under this section by the purchaser with respect to fuel used during such quarter.

(B) Special rule

If the requirements of clause (ii) or clause (iii) of subparagraph (A) are met by any person for any quarter but the requirements of subparagraph (A)(i) are not met by such person for such quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts referred to in the clause (or clauses) of subparagraph (A) the requirements of which are met by such person for such quarter.

(C) Time for filing claim

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.

(h) Applicable laws

(1) In general

All provisions of law, including penalties, applicable in respect of the taxes imposed by section 4041 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.

(i) Income tax credit in lieu of payment (1) Persons not subject to income tax

Payment shall be made under this section only to

(A) the United States or an 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 (g)(2). (3) Allowance of credit against income tax

For allowances of credit against the income tax imposed by subtitle A for fuel used or resold by the purchaser, see section 39.

(j) 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.

(k) Termination of subsections (a), (b), (c), and (d) Subsections (a), (b), (c), and (d) shall only apply with respect to fuels purchased before October 1, 1988.

(1) Cross references

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

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

(3) 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 Pub. L. 91-258, title II, § 207(a), May 21, 1970, 84 Stat. 246, and amended Pub. L. 94-455, title XIX, § 1906(a)(31)(A), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834; Pub. L. 94-530, § 1(b), (c)(2)-(5), Oct. 17, 1976, 90 Stat. 2487, 2488; Pub. L. 95-458, § 3(b), Oct. 14, 1978, 92 Stat. 1257; Pub. L. 95-599, title V, § 505(a), (b), (c)(2)-(4), Nov. 6, 1978, 92 Stat. 2758-2760; Pub. L. 95-600, title VII, § 703(1)(3), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 95-618, title II, § 233(a)(2), Nov. 9, 1978, 92 Stat. 3190; Pub. L. 96-223, title II, § 232(d)(1), (2), (4)(B)-(D), Apr. 2, 1980, 94 Stat. 277, 278; Pub. L. 96-541, § 4, Dec. 17, 1980, 94 Stat. 3205; Pub. L. 97-248, title II, § 279(b)(2), Sept. 3, 1982, 96 Stat. 563; Pub. L. 97-424, title V, §§ 511(d)(4), (e)(1)-(3), (g)(2)(B)-(D), 516(b)(5), Jan. 6, 1983, 96 Stat. 2171, 2172, 2173, 2183; Pub. L. 97-473, title II, § 202(b)(13), Jan. 14, 1983, 96 Stat. 2610.)

REFERENCES IN TEXT

The Motor Vehicle Information and Cost Savings Act, referred to in subsec. (e)(2)(C), is Pub. L. 92-513, Oct. 20, 1972, 86 Stat. 947, as amended. Section 502(a) and (c) and title V of the Act were added by Pub. L. 94-163, title III, § 301, Dec. 22, 1975, 89 Stat. 901, and are classified respectively to section 2002(a) and (c) and subchapter V (§ 2001 et seq.) of chapter 46 of Title 15, Commerce and Trade. For complete classification of this Act to the Code, see Short Title note set out under section 1901 of Title 15 and Tables.

AMENDMENTS

1983-Subsec. (a). Pub. L. 97-424, § 511(g)(2)(B), substituted "section 4041(a) or (c)" for "section 4041(a), (b), or (c)".

Subsec. (b)(1). Pub. L. 97-424, § 511(g)(2)(C), substituted "subsection (a) of section 4041" for "subsection (a) or (b) of section 4041" wherever appearing.

Subsec. (c). Pub. L. 97-424, § 511(g)(2)(D), substituted "section 4041(a) or (c)" for "section 4041(a), (b), or (c)".

Subsec. (e)(1). Pub. L. 97-424, § 511(e)(1), substituted "an amount determined at the rate of 4 cents a gallon" for "an amount equal to the aggregate amount of the tax imposed on such gasoline or fuel".

Subsec. (e)(2)(A)(ii). Pub. L. 97-424, § 511(e)(3), struck out "is not prohibited under the laws, regulations, or procedures of such Federal, State, or local authority, and" after "(ii)".

Subsec. (e)(3). Pub. L. 97-424, § 511(e)(2), substituted "September 30, 1984" for "December 31, 1982".

Subsec. (f)(1). Pub. L. 97-424, § 511(d)(4), substituted "on which a tax" for "on which tax", added "at the rate of 9 cents a gallon" after "is imposed by section 4081", and substituted "the amount determined at the rate of 5 cents a gallon" for "the aggregate amount of the tax imposed on such gasoline".

Subsec. (f)(2). Pub. L. 97-424, § 511(d)(4), substituted provision that no amount shall be payable under paragraph (1) with respect to any gasoline with respect to which an amount is payable under subsection (d) or (e) of this section or under section 6420 or 6421, for provision that no amount would be payable under subsection (d) or (e) of this section or under section 6420 or 6421 with respect to any gasoline with respect to which an amount was payable under paragraph (1). Subsec. (k). Pub. L. 97-424, § 516(b)(5), added subsec. (k). Former subsec. (k) redesignated (1).

Subsec. (k)(3). Pub. L. 97-473 purported to add par. (3). See Amendment note below for subsec. (1)(3). Subsec. (1). Pub. L. 97-424, § 516(b)(5), redesignated former subsec. (k) as (1).

Subsec. (1)(3). Pub. L. 97-473 added par. (3). Notwithstanding the directory language that par. (3) be added to subsec. (k), it was added to subsec. (1) to reflect the probable intent of Congress and the intervening redesignation of subsec. (k) as (1) by Pub. L. 97-424.

1982-Subsec. (d). Pub. L. 97-248 inserted "or in certain helicopters" following "museums" in the subsec. heading and "or is used in a helicopter for a purpose described in section 4041(1)," following "section 4041(h)(2)(C)," in text.

1980-Subsec. (a). Pub. L. 96-223, § 232(d)(4)(B), substituted "subsection (i)" for "subsection (h)”.

Subsec. (b)(1). Pub. L. 96-223, § 232(d)(4)(B), substituted "subsection (i)” for "subsection (h)". Subsec. (c). Pub. L. 96-223, § 232(d)(4)(B), substituted "subsection (i)" for "subsection (h)". Subsec. (d). Pub. L. 96-223, § 232(d)(4)(B), substituted "subsection (i)" for "subsection (h)". Subsec. (e)(1). Pub. L. 96-223, § 232(d)(4)(B), substituted "subsection (i)" for "subsection (h)”.

Subsec. (e)(3). Pub. L. 96-541 extended subsec. (e) termination date to Dec. 31, 1982, from Dec. 31, 1980. Subsec. (f). Pub. L. 96-223, § 232(d)(1), added subsec. (f). Former subsec. (f) redesignated (g).

Subsec. (g). Pub. L. 96-223, § 232(d)(1)(A), (2), (4)(C), redesignated former subsec. (f) as (g), and in subsec. (g) as so redesignated, added reference to subsec. (f) in par. (1), added par. (2)(A)(iii), and, in par. (2)(B), substituted "If the requirements of clause (ii) or clause (iii) of subparagraph (A) are met by any person for any quarter but the requirements of subparagraph (A)(i) are not met by such person for such quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts referred to in the clause (or clauses) of subparagraph (A) the requirements of which are met by such person for such quarter" for "If a claim may be filed by any person under subparagraph (A)(ii) but not under subparagraph (A)(i) for any quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts payable under subsection (e)". Former subsec. (g) redesignated (h).

Subsec. (h). Pub. L. 96-223, § 232(d)(1)(A), redesignated former subsec. (g) as (h). Former subsec. (h) redesignated (i).

Subsec. (i). Pub. L. 96-223, § 232(d)(1)(A), (4)(D), redesignated former subsec. (h) as (i), and in par. (2) of subsec. (i) as so redesignated, substituted "subsection (g)(2)" for "subsection (f)(2)". Former subsec. (i) redesignated (j).

Subsecs. (j), (k). Pub. L. 96-223, § 232(d)(1)(A), redesignated former subsecs. (i) and (j) as (j) and (k), respectively.

1978-Subsec. (a). Pub. L. 95-599, § 505(c)(2), substituted "subsection (h)" for "subsection (g)".

Subsec. (b). Pub. L. 95-618, among other changes, provided for the refund or credit of the taxes paid on fuel pursuant to section 4041(a) or (b) but only to the extent such fuel is used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public or in school bus transportation operations.

Pub. L. 95-599, § 505(c)(2), substituted "subsection (h)" for "subsection (g)". See Effective Date of 1978 Amendment note below.

Subsec. (c). Pub. L. 95-599, § 505(c)(2), substituted "subsection (h)" for “subsection (g)".

Pub. L. 95-458 substituted provision requiring that the rules of section 6420(c)(4) be applied in determining the user and purchaser of fuel if the fuel was used on a farm by any person other than the owner, tenant, or operator for provision which deemed the owner, tenant, or operator of the farm as the user and purchaser if fuel was used on the farm by any other person.

Subsec. (d). Pub. L. 95-600 struck out "or his delegate" following "Secretary".

Pub. L. 95-599, § 505(c)(2), substituted "subsection (h)" for "subsection (g)".

Subsec. (e). Pub. L. 95-599, § 505(a)(2), added subsec. (e) and redesignated former subsec. (e) as (f).

Subsec. (f). Pub. L. 95-599, § 505(a)(1), (b), (c)(3), redesignated former subsec. (e) as (f) and, as so redesignated, in par. (1), substituted "(d), or (e)" for "or (d)" and amended par. (2) generally, designating existing provisions as subpars. (A)(i) and (c) and adding subpars. (A)(ii) and (B). Former subsec. (f) redesignated (g).

Subsec. (g). Pub. L. 95-599, § 505(a)(1), redesignated former subsec. (f) as (g). Former subsec. (g) redesignated (h).

Subsec. (h). Pub. L. 95-599, § 505(a)(1), (c)(4), redesignated former subsec. (g) as (h) and, as so redesignated, substituted “(f)(2)” for “(e)(2)". Former subsec. (h) redesignated (i).

Subsecs. (i), (j). Pub. L. 95-599, § 505(a)(1), redesignated former subsecs. (h) and (i) as (i) and (j), respectively.

1976-Subsec. (a). Pub. L. 94-530, § 1(c)(2), substituted "subsection (g)" for "subsection (f)”.

Pub. L. 94-455, § 1906(a)(31)(A), (b)(13)(A), struck out", after June 30, 1970," following "sale of any fuel and" and "or his delegate" following "Secretary".

Subsec. (b)(1). Pub. L. 94-530, § 1(c)(2), substituted "subsection (g)” for “subsection (f)".

Pub. L. 94-455, § 1906(a)(31)(A), (b)(13)(A), struck out", after June 30, 1970," before "used by the purchaser" and "or his delegate" following "Secretary". Subsec. (c). Pub. L. 94-530, § 1(c)(2), substituted "subsection (g)” for “subsection (f)".

Pub. L. 94-455, § 1906(a)(31)(A), (b)(13)A), struck out", after June 30, 1970," before "used on a farm" and "or his delegate" following "Secretary".

Subsec. (d). Pub. L. 94-530, § 1(b), added subsec. (d). Former subsec. (d) redesignated (e).

Subsec. (e)(1). Pub. L. 94-530, § 1(b), (c)(3), redesignated former subsec. (d)(1) as (e)(1) and in subsec. (e)(1) as so redesignated substituted "(a), (b), (c), or (d)" for "(a), (b), or (c)". Former subsec. (e) redesignated (f).

Subsec. (e)(2). Pub. L. 94-530, § 1(b), (c)(4), redesignated former subsec. (d)(2) as (e)(2) and in subsec. (e)(2) as so redesignated substituted “(a), (b), and (d)” for "(a) and (b)”.

Subsec. (f). Pub. L. 94-530, § 1(b), redesignated former subsec. (e) as (f). Former subsec. (f) redesignated (g) and amended.

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

Subsec. (g). Pub. L. 94-530, § 1(b), (c)(5), redesignated former subsec. (f) as (g) and in par. (2) of subsec.

(g) as so redesignated substituted "subsection (e)(2)" for "subsection (d)(2)".

Subsecs. (h), (i). Pub. L. 94-530, § 1(b), redesignated former subsecs. (g) and (h) as (h) and (i), respectively. Subsec. (h). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary".

EFFECTIVE AND TERMINATION DATES OF 1983
AMENDMENT

Amendment by section 511 of Pub. L. 97-424 effective Apr. 1. 1983, except that amendment by section 511(e)(2) of Pub. L. 97-424, amending subsec. (e)(3) of this section, is effective Jan. 1, 1983, and amendment by section 511(e)(3) of Pub. L. 97-424, amending subsec. (e)(2)(A)(ii) of this section, applicable with respect to fuel purchased after Dec. 31, 1982, and before Jan. 1, 1984, see section 511(h) of Pub. L. 97-424, set out as an Effective Date of 1983 Amendment note under section 4041 of this title.

EFFECTIVE DATE OF 1982 Amendment

Amendment by Pub. L. 97-248 effective Sept. 1, 1982, see section 279(c) of Pub. L. 97-248, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1980 AMENDMENT

Section 232(h)(2) of Pub. L. 96-223 provided that: "(A) IN GENERAL.-The amendments made by subsection (d) [amending sections 39, 4081, 6427, 7210, 7603, 7604, 7605, 7609, and 7610 of this title] shall take effect on January 1, 1979.

"(B) TRANSITIONAL RULE.—Any mixture sold or used on or after January 1, 1979, and before the date of the enactment of this Act [Apr. 2, 1980] which is described in section 6427(f)(1) of the Internal Revenue Code of 1954 (as amended by subsection (d)) shall, for purposes of section 6427 of such Code, be treated as sold or used on the date of the enactment of this Act."

EFFECTIVE DATE OF 1978 AMENDMENTS Amendment by 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.

Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95-600, set out as a note under section 46 of this title.

Section 505(d) of Pub. L. 95-599 provided that: "The amendments made by this section [amending sections 39, 6427, 7210, 7603, 7604, 7605, 7609 and 7610 of this title] shall take effect on January 1, 1979."

Amendment by Pub. L. 95-458 effective on the first day of the first calendar quarter beginning more than 90 days after Oct. 14, 1978, see section 3(d) of Pub. L. 95-458, set out as a note under section 6420 of this title.

EFFECTIVE DATE OF 1976 AMENDMENTS

Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94-530, set out as a note under section 4041 of this title.

Section 1906(a)(31)(B) of Pub. L. 94-455 provided that: "The amendments made by subparagraph (A) [amending subsecs. (a) to (c) by striking out references to after June 30, 1970] shall apply with respect to fuel used or resold after June 30, 1970."

EFFECTIVE DATE

Section applicable with respect to taxable years ending after June 30, 1970, see section 211(b) of Pub. L. 91-258, set out as an Effective Date of 1956 Amendments note under section 4041 of this title.

STUDY OF TAXICAB FUEL RATES

Section 511(e)(4) of Pub. L. 97-424 provided that: "The Secretary of the Treasury or his delegate shall