118 STAT. 1624 PUBLIC LAW 108–357—OCT. 22, 2004 ‘‘(B) TRANSMIX.—For purposes of subparagraph (A), the term ‘transmix’ means a byproduct of refined products pipe line operations created by the mixing of different specifica tion products during pipeline transportation.’’. (b) CONFORMING AMENDMENT.—Subsection (h) of section 6427 is amended to read as follows: ‘‘(h) BLEND STOCKS NOT USED FOR PRODUCING TAXABLE FUEL.— ‘‘(1) GASOLINE BLEND STOCKS OR ADDITIVES NOT USED FOR PRODUCING GASOLINE.—Except as provided in subsection (k), if any gasoline blend stock or additive (within the meaning of section 4083(a)(2)) is not used by any person to produce gasoline and such person establishes that the ultimate use of such gasoline blend stock or additive is not to produce gasoline, the Secretary shall pay (without interest) to such person an amount equal to the aggregate amount of the tax imposed on such person with respect to such gasoline blend stock or additive. ‘‘(2) DIESEL FUEL BLEND STOCKS OR ADDITIVES NOT USED FOR PRODUCING DIESEL.—Except as provided in subsection (k), if any diesel fuel blend stock is not used by any person to produce diesel fuel and such person establishes that the ulti mate use of such diesel fuel blend stock is not to produce diesel fuel, the Secretary shall pay (without interest) to such person an amount equal to the aggregate amount of the tax imposed on such person with respect to such diesel fuel blend stock.’’. (c) EFFECTIVE DATE.—The amendment made by this section shall apply to fuel removed, sold, or used after December 31, 2004. SEC. 871. STUDY REGARDING FUEL TAX COMPLIANCE. (a) IN GENERAL.—Not later than January 31, 2005, the Sec retary of the Treasury shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report regarding compliance with the tax imposed under subchapter B of chapter 31 and part III of subchapter A of chapter 32 of the Internal Revenue Code of 1986. Such report shall include the information, analysis, and rec ommendations specified in subsections (b), (c), and (d). (b) TAXABLE FUEL BLENDSTOCKS.—The Secretary shall identify chemical products to be added to the list of blendstocks from lab analysis of fuel samples collected by the Internal Revenue Service which have been blended with taxable fuel but are not treated as blendstocks. The Secretary shall include statistics regarding the frequency in which a chemical product has been collected, and whether the sample contained an above normal concentration of the chemical product. (c) WASTE PRODUCTS ADDED TO TAXABLE FUELS.—The report shall include a discussion of Internal Revenue Service findings regarding the addition of waste products to taxable fuel and any recommendations to address the taxation of such products. (d) ERRONEOUS CLAIMS OF FUEL TAX EXEMPTIONS.—The report shall include a discussion of Internal Revenue Service findings regarding sales of taxable fuel to entities claiming exempt status as a State or local government and the frequency of erroneous certifications of tax exempt status. The Secretary, in consultation with representatives of State and local governments, shall provide Deadline. Reports. 26 USC 4083 note.
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