119 STAT. 1974
PUBLIC LAW 109–59—AUG. 10, 2005
‘‘(I) has not collected the amount of the tax from the person who purchased such article, or ‘‘(II) has obtained the written consent from the ultimate purchaser to the allowance of the credit or refund, and ‘‘(iii) has so established that such person— ‘‘(I) has repaid or agreed to repay the amount of the tax to the ultimate vendor, ‘‘(II) has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or ‘‘(III) has otherwise made arrangements which directly or indirectly provides the ultimate vendor with reimbursement of such tax. If clause (i), (ii), or (iii) is not met by such person extending the credit to the ultimate purchaser, then such person shall collect an amount equal to the tax from the ultimate purchaser and only such ultimate purchaser may claim such credit or payment.’’, (C) by striking ‘‘subparagraph (A)’’ in subparagraph (C), as redesignated by paragraph (2), and inserting ‘‘subparagraph (A) or (B)’’, (D) by inserting ‘‘or credit card issuer’’ after ‘‘vendor’’ in subparagraph (C), as so redesignated, and (E) by inserting ‘‘OR CREDIT CARD ISSUER’’ after ‘‘VENDOR’’ in the heading thereof. (2) CONFORMING AMENDMENT.—Section 6416(b)(2) is amended by adding at the end the following new sentence: ‘‘Subparagraphs (C) and (D) shall not apply in the case of any tax imposed on gasoline under section 4081 if the requirements of subsection (a)(4) are not met.’’. (c) DIESEL FUEL OR KEROSENE.—Paragraph (6) of section 6427(l) (relating to nontaxable uses of diesel fuel and kerosene), as redesignated by section 11161, is amended— (1) by striking ‘‘The amount’’ in subparagraph (C) and inserting ‘‘Except as provided in subparagraph (D), the amount’’, and (2) by adding at the end the following new subparagraph: ‘‘(D) CREDIT CARD ISSUER.—For purposes of this paragraph, if the purchase of any fuel described in subparagraph (A) (determined without regard to the registration status of the ultimate vendor) is made by means of a credit card issued to the ultimate purchaser, the Secretary shall pay to the person extending the credit to the ultimate purchaser the amount which would have been paid under paragraph (1) (but for subparagraph (A)), but only if such person meets the requirements of clauses (i), (ii), and (iii) of section 6416(a)(4)(B). If such clause (i), (ii), or (iii) is not met by such person extending the credit to the ultimate purchaser, then such person shall collect an amount equal to the tax from the ultimate purchaser and only such ultimate purchaser may claim such amount.’’. (d) CONFORMING PENALTY AMENDMENTS.— (1) Section 6206 (relating to special rules applicable to excessive claims under sections 6420, 6421, and 6427) is amended—
VerDate 14-DEC-2004
13:51 Oct 26, 2006
Jkt 039194
PO 00002
Frm 00831
Fmt 6580
Sfmt 6581
E:\PUBLAW\PUBL002.119
APPS06
PsN: PUBL002
�
