101 STAT. 1330-446
PUBLIC LAW 100-203—DEC. 22, 1987 added by this section) on which no tax bas been imposed under section 4041 of such Code. (ii)
EXCEPTION FOR FUEL HELD FOR NONTAXABLE
USES.—The term "taxable fuel"" shall not include fuel held exclusively for any use which is a nontaxable use (as defined in section 6427(1) of such Code, as added by this section). (B) TAXABLE PERSON.—The term "taxable person" means any person other than a producer (as defined in section 4092 of such Code, as so added) or importer of taxable fuel. (C) HELD BY A TAXABLE PERSON.—An article shall be treated as held by a person if title thereto has passed to such person (whether or not delivery to such person has been made). (5) SPECIAL RULE FOR FUEL HELD FOR USE IN TRAINS AND COMMERCIAL AIRCRAFT.—Only the Leaking Underground Stor-
age Tank Trust Fund financing rate under section 4091 of such Code shall apply for purposes of this subsection with respect to— (A) diesel fuel held exclusively for use as a fuel in a X1 diesel-powered train, and (B) aviation fuel held exclusively for use as a fuel in an aircraft not in noncommercial aviation (as defined in section 4041(c)(4) of such Code). (6) TRANSFER OF FLOOR STOCK REVENUES TO TRUST FUNDS.—For
purposes of determining the amount transferred to any trust fund, the tax imposed by this subsection shall be treated as imposed by section 4091 of such Code (as so added). Effective date.
26 USC 4091 "'^ ® "
(g) COORDINATION WiTH AlRPORT AND AlRWAY SAFETY AND C A P A C i-pY EXPANSION ACT OF 1987.—If the Airport and Airway Safety and
Capacity Expansion Act of 1987 is enacted, effective on December 31, 1987, sections 4091(b)(5)(B) and 9502(b)(3) of such Code (as added by this section) are each amended by striking out "January 1, 1988" and inserting in lieu thereof "January 1, 1991".'^^ SEC. 10503. EXTENSION OF TEMPORARY INCREASE IN AMOUNT OF TAX IMPOSED ON COAL PRODUCERS.
Subparagraph (A) of section 4121(e)(2) (relating to temporary increase termination date) is amended by striking out "January 1, 1996" and inserting in lieu thereof "January 1, 2014".
I 26 USC 7801 note.
PART II—TAX-RELATED USER FEES
SEC. 10511. FEES FOR REQUESTS FOR RULING, DETERMINATION, AND SIMILAR LETTERS.
(a) GENERAL RULE.—The Secretary of the Treasury or his delegate (hereinafter in this section referred to as the "Secretary") shall establish a program requiring the payment of user fees for requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters and for similar requests. (b) PROGRAM CRITERIA.—
(1) IN GENERAL.—The fees charged under the program required by subsection (a)— "*Copy read " 'taxable fuel' ". '"Copy read "1991", and.".
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