104 STAT. 1388-432 PUBLIC LAW 101-508—NOV. 5, 1990 "(2) who willfully causes the taxpayer to fail to pay such tax, shall be jointly and severally liable with the taxpayer for the tax to which such failure relates." (d) REFUNDS IN CERTAIN CASES. — (1) IN GENERAL.— Section 4081 is amended by adding at the end thereof the following new subsection: "(e) REFUNDS IN CERTAIN CASES.—Under regulations prescribed by the Secretary, if any person who paid the tax imposed by this section with respect to any gasoline establishes to the satisfaction of the Secretary that a prior tax was paid (and not credited or refunded) with respect to such gasoline, then an amount equal to the tax paid by such person shall be allowed as a refund (without interest) to such person in the same manner as if it were an overpayment of tax imposed by this section." (2) DENIAL OF CREDITS.—Subsection (d) of section 6416 is amended by adding at the end thereof the following new sentence: "The preceding sentence shall not apply to the tax imposed by section 4081 in the case of refunds described in section 4081(e).' ^ ' (e) TECHNICAL AND CONFORMING AMENDMENTS. — (1) Paragraph (1) of section 6724(d) is amended by striking "or" at the end of clause (x), by striking ", or subsection (e)," in clause (xi), by striking the period at the end of clause (xi) and inserting ", or", and by inserting after clause (xi) the following new clause: "(xii) section 4101(d) (relating to information reporting with respect to fuels taxes)." (2) Subsection (a) of section 4081 is amended by striking paragraph (3). (3) The table of sections for subpart C of part III of subchapter A of chapter 32 is amended by adding at the end thereof the following new item: "Sec. 4103. Certain additional persons liable for tax where willful failure to pay. " 26 USC 4081 (f) EFFECTIVE DATES. — (1) IN GENERAL.— Except as provided in paragraph (2), the amendments made by this section shall take effect on July 1, 1991. (2) REGISTRATION, ETC.— The amendments made by subsections (b), (c), and (e) (other than paragraph (2) thereof) shall take effect on t)ecember 1, 1990. SEC. 11213. INCREASE AND EXTENSION OF AVIATION-RELATED TAXES AND TRUST FUND; REPEAL OF REDUCTION IN RATES. (a) INCREASE IN RATES ON TRANSPORTATION.— (1) TRANSPORTATION OF PERSONS. —Subsections (a) and (b) of section 4261 are each amended by striking "8 percent" and inserting "10 percent". (2) TRANSPORTATION OF PROPERTY.—Subsection (a) of section 4271 is amended by striking "5 percent" and inserting "6.25 percent". ^LY^ "^^ei (3) EFFECTIVE DATE. —The amendments made by this subsection shall apply to transportation beginning after November 30, 1990, but shall not apply to amounts paid on or before such date. (b) INCREASE IN RATES ON FUEL.— (1) IN GENERAL. —Paragraph (3) of section 4091(b) is amended— note. note.
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