84 STAT. ]
PUBLIC LAW 91-258-MAY 21, 1970
247
from scheduled service described in paragraph (1) by the purchaser was attributable to commuter fare revenue derived during the quarter by the purchaser from such scheduled service. "(c) L^SE FOR FARMING PURPOSES.—Except as provided in subsection (f), if any fuel on the sale of which tax was imposed under section 4041(a), (b), or (c) is, after June 30, 1970, used on a farm ^nfefp^'aa?"' for farming purposes (within the meaning of section 6420(c)), the 70 Stat. 87. Secretary or his delegate shall pay (without interest) to the purchaser an amount equal to the amount of the tax imposed on the sale of the fuel. For purposes of this subsection, if fuel is used on a farm by any person other than the owner, tenant, or operator of such farm, such owner, tenant, or operator shall be treated as the user and purchaser of such fuel. "(d)
T I M E FOR FILING CLAIMS; PERIOD COVERED.— "(1) GENERAL RULE.Except as provided in paragraph
(2), not more than one claim may be filed under subsection (a), (b), or (c), by any person with respect to fuel used during his taxable year; and no claim shall be allowed under this paragraph with respect to fuel used during any taxable year unless filed by the purchaser not later than the time prescribed by law for filing a claim for credit or refund of overpayment of income tax for such taxable year. For purposes of this paragraph, a person's taxable year shall be his taxable year for purposes of subtitle A. "(2) EXCEPTION.—If $1,000 or more is payable under subsections (a) and (b) to any person with respect to fuel used during any of the first three quarters of his taxable year, a claim may be filed under this section by the purchaser with respect to fuel used during such quarter. No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the quarter for which the claim is filed. "(e)
APPLICABLE LAWS.—
"(1) IN GENERAL.—All provisions of law, including penalties, applicable in respect of the taxes imposed by section 4041 shall, insofar as applicable and not inconsistent with this section, apply in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of overpayments of the tax so imposed. "(2)
EXAMINATION OF BOOKS AND WITNESSES.—For the purpose
of ascertaining the correctness of any claim made under this section, or the correctness of any payment made in respect of any such claim, the Secretary or his delegate shall have the authority granted by paragraphs (1), (2), and (3) of section 7602 (relating to examination of books and witnesses) as if the claimant were the person liable for tax. "(f)
^^^ ^tat. 901.
INCOME TAX CREDIT IN L I E U OF PAYMENT.— "(1) PERSONS NOT SUBJECT TO INCOME TAX.—Payment shall be
made under this section only to— " (A) the United States or an agency or instrumentality thereof, a State, a political subdivision of a State, or any agency or instrumentality of one or more States or political subdivisions, or " (B) an organization exempt from tax under section 501 (a) (other than an organization required to make a return of the tax imposed under subtitle A for its taxable year). "(2) EXCEPTION.—Paragraph (1) shall not apply to a payment of a claim filed under subsection (d)(2).
47-348 O - 72 - 20 (Pt. 1)
26 USC 501.
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