PUBLIC LAW 109–59—AUG. 10, 2005
119 STAT. 1971
from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax.’’. (B) REFUNDS FOR NONCOMMERCIAL AVIATION.—Section 6427(l) (relating to nontaxable uses of diesel fuel, kerosene and aviation fuel) is amended by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph: ‘‘(5) REFUNDS FOR KEROSENE USED IN NONCOMMERCIAL AVIATION.— ‘‘(A) IN GENERAL.—In the case of kerosene used in aviation not described in paragraph (4)(A) (other than any use which is exempt from the tax imposed by section 4041(c) other than by reason of a prior imposition of tax), paragraph (1) shall not apply to so much of the tax imposed by section 4081 as is attributable to— ‘‘(i) the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section, and ‘‘(ii) so much of the rate of tax specified in section 4081(a)(2)(A)(iii) as does not exceed the rate specified in section 4081(a)(2)(C)(ii). ‘‘(B) PAYMENT TO ULTIMATE, REGISTERED VENDOR.—The amount which would be paid under paragraph (1) with respect to any kerosene shall be paid only to the ultimate vendor of such kerosene. A payment shall be made to such vendor if such vendor— ‘‘(i) is registered under section 4101, and ‘‘(ii) meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1).’’. (3) CONFORMING AMENDMENTS.— (A) Section 4041(a)(1)(B) is amended by striking the last sentence. (B) The heading for subsection (l) of section 6427 is amended by striking ‘‘, KEROSENE AND AVIATION FUEL’’ and inserting ‘‘AND KEROSENE’’. (C) Section 4082(d)(2)(B) is amended by striking ‘‘section 6427(l)(5)(B)’’ and inserting ‘‘section 6427(l)(6)(B)’’. (D) Section 6427(i)(4)(A) is amended— (i) by striking ‘‘paragraph (4)(B) or (5)’’ both places it appears and inserting ‘‘paragraph (4)(B), (5), or (6)’’, and (ii) by striking ‘‘subsection (b)(4) and subsection (l)(5)’’ in the last sentence and inserting ‘‘subsections (b)(4), (l)(5), and (l)(6)’’. (E) Paragraph (4) of section 6427(l) is amended— (i) by striking ‘‘aviation-grade’’ in subparagraph (A), (ii) by striking ‘‘section 4081(a)(2)(A)(iv)’’ and inserting ‘‘section 4081(a)(2)(iii)’’, (iii) by striking ‘‘aviation-grade kerosene’’ in subparagraph (B) and inserting ‘‘kerosene used in commercial aviation as described in subparagraph (A)’’, and (iv) by striking ‘‘AVIATION-GRADE KEROSENE’’ in the heading thereof and inserting ‘‘KEROSENE USED IN COMMERCIAL AVIATION’’.
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