Page:United States Statutes at Large Volume 101 Part 2.djvu/1235

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101 STAT. 1330-441
101 STAT. 1330-441
PUBLIC LAW 100-000—MMMM. DD, 1987

PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-441

"(1) the Highway Trust Fund financing rate under section 4091 shall not apply to diesel fuel sold for use by any purchaser as a fuel in a diesel-powered train, "(2) the Airport and Airway Trust Fund financing rate under section 4091 shall not apply to aviation fuel sold for use by any purchaser as a fuel in an aircraft not in noncommercial aviation

(as defined in section 4041(c)(4)),

•:'r "(3) the tax imposed by section 4091 shall not apply to taxable fuel sold for use by any purchaser other than as a motor fuel, and "(4) the tax imposed by section 4091 shall not apply to taxable fuel sold for the exclusive use of any State, any political subdivision of a State, or the District of Columbia. "(d)

SPECIAL

ADMINISTRATIVE

RULES.—The

Secretary

may

require— "(1) information reporting by each remitter of the tax im^ posed by section 4091, and "(2) information reporting by, and registration of, such other persons as the Secretary deems necessary to carry out this subpart. "(e) CROSS REFERENCES.—

"(1) For imposition of tax where certain uses of diesel fuel or aviation fuel occur before imposition of tax by section 4091, see . r subsections (a)(1) and (c)(1) of section 4041. "(2) For provisions allowing a credit or refund for fuel not used for certain taxable purposes, see section 6427." (b) RETAIL DIESEL FUEL AND AVIATION FUEL TAXES TO BE RESIDUAL TAXES.—

(1) Paragraph (1) of section 4041(a) is amended— (A) by striking out "DIESEL FUEL" in the heading and inserting in lieu thereof "TAX ON DIESEL FUEL WHERE NO

TAX IMPOSED ON FUEL UNDER SECTION 4091", and (B) by adding at the end thereof the following new sentence: "No tax shall be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091." (2) Paragraph (1) of section 4041(c) is amended— no (^) ]r,y striking out " IN GENERAL" in the heading and inserting in lieu thereof "TAX ON NONGASOLINE FUELS WHERE NO TAX IMPOSED ON FUEL UNDER SECTION 4091", and (B) by adding at the end thereof the following new sentence: '• "No tax shall be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091." (3) Subsection (d) of section 4041 is amended by redesignating paragraph (3) as paragraph (4) and by striking out paragraphs (1) and (2) and inserting in lieu thereof the following: "(1) TAX ON SALES AND USES SUBJECT TO TAX UNDER SUBSECTION

(a).—In addition to the taxes imposed by subsection (a), there is hereby imposed a tax of 0.1 cent a gallon on the sale or use of any liquid (other than liquefied petroleum gas) if tax is imposed by subsection (a) on such sale or use. i-

"(2) TAX ON DIESEL FUEL USED IN TRAINS.—There is hereby

imposed a tax of 0.1 cent a gallon on any liquid (other than a .riV product taxable under section 4081)—

Reports,