118 STAT. 1461 PUBLIC LAW 108–357—OCT. 22, 2004 any alcohol fuel mixture or biodiesel mixture, respectively, and ‘‘(B) any person— ‘‘(i) separates the alcohol or biodiesel from the mixture, or ‘‘(ii) without separation, uses the mixture other than as a fuel, then there is hereby imposed on such person a tax equal to the product of the applicable amount and the number of gallons of such alcohol or biodiesel. ‘‘(2) APPLICABLE LAWS.—All provisions of law, including penalties, shall, insofar as applicable and not inconsistent with this section, apply in respect of any tax imposed under para graph (1) as if such tax were imposed by section 4081 and not by this section. ‘‘(e) COORDINATION WITH EXEMPTION FROM EXCISE TAX.—Rules similar to the rules under section 40(c) shall apply for purposes of this section.’’. (b) REGISTRATION REQUIREMENT.—Section 4101(a)(1) (relating to registration), as amended by section 861, is amended by inserting ‘‘and every person producing or importing biodiesel (as defined in section 40A(d)(1)) or alcohol (as defined in section 6426(b)(4)(A))’’ before ‘‘shall register with the Secretary’’. (c) ADDITIONAL AMENDMENTS.— (1) Section 40(c) is amended by striking ‘‘subsection (b)(2), (k), or (m) of section 4041, section 4081(c), or section 4091(c)’’ and inserting ‘‘section 4041(b)(2), section 6426, or section 6427(e)’’. (2) Paragraph (4) of section 40(d) is amended to read as follows: ‘‘(4) VOLUME OF ALCOHOL.—For purposes of determining under subsection (a) the number of gallons of alcohol with respect to which a credit is allowable under subsection (a), the volume of alcohol shall include the volume of any dena turant (including gasoline) which is added under any formulas approved by the Secretary to the extent that such denaturants do not exceed 5 percent of the volume of such alcohol (including denaturants).’’. (3) Section 40(e)(1) is amended— (A) by striking ‘‘2007’’ in subparagraph (A) and inserting ‘‘2010’’, and (B) by striking ‘‘2008’’ in subparagraph (B) and inserting ‘‘2011’’. (4) Section 40(h) is amended— (A) by striking ‘‘2007’’ in paragraph (1) and inserting ‘‘2010’’, and (B) by striking ‘‘, 2006, or 2007’’ in the table contained in paragraph (2) and inserting ‘‘through 2010’’. (5) Section 4041(b)(2)(B) is amended by striking ‘‘a sub stance other than petroleum or natural gas’’ and inserting ‘‘coal (including peat)’’. (6) Section 4041 is amended by striking subsection (k). (7) Section 4081 is amended by striking subsection (c). (8) Paragraph (2) of section 4083(a) is amended to read as follows: ‘‘(2) GASOLINE.—The term ‘gasoline’—
�
