PUBLIC LAW 100-203—DEC. 22, 1987
101 STAT. 1330-443
"(f) GASOLINE, DIESEL FUEL, AND AVIATION FUEL USED TO^' PRODUCE CERTAIN ALCOHOL FUELS.—Except as provided in subsection
(k)"(1) G A S O U N E AND DIESEL FUELS.—
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"(A) IN GENERAL.—If any gasoline or diesel fuel on which tax was imposed by section 4081 or 4091 at the regular Highway Trust Fund financing rate is used by any person in producing a mixture described in section 4081(c) or in section 4091(c)(lKA) (as the case may be) which is sold or used in such person's trade or business, the Secretary shall pay (without interest) to such person an amount equal to the excess of the regular Highway Trust Fund financing rate over the incentive Highway Trust Fund Financing rate with respect to such fuel. "(B) DEFINITIONS.—For purposes of subparagraph (A)— "(i)
REGULAR
HIGHWAY
TRUST
FUND FINANCING
RATE.—The term 'regular Highway Trust Fund financing rate' means— "(I) 9 cents per gallon in the case of gasoline, and "(II) 15 cents per gallon in the case of diesel fuel. "(ii)
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INCENTIVE HIGHWAY TRUST FUND FINANCING
RATE.—The term 'incentive Highway Trust Fund Financing rate' means— "(I) SVs cents per gallon in the case of gasoline, and "(II) 10 cents per gallon in the case of diesel fuel. "(C) COORDINATION WITH OTHER REPAYMENT PROVISIONS.—
No amount shall be payable under subparagraph (A) with respect to any gasoline or diesel fuel with respect to which I an amount is payable under subsection (d), (e), or (1) of this section or under section 6420 or 6421. "(2) AVIATION FUEL.—If any aviation fuel on which tax was imposed by section 4091 is used by any person in producing a mixture at least 10 percent of which is alcohol (as defined in section 4081(c)(3)) which is sold or used in such person's trade or business, the Secretary shall pay (without interest) to such person an amount equal to the aggregate amount of tax (attributable to the Airport and Airway Trust Fund financing rate) imposed on such fuel under section 4091. "(3) TERMINATION.—Paragraphs (1) and (2) shall not apply with respect to any mixture sold or used after September 30, 1993." (5)(A) Paragraph (1) of section 6427(i) is amended by striking out "or (h)" and inserting in lieu thereof "(h), or (1)". (B) Clause (i) of section 6427(i)(2KA) is amended by striking out "and (h)" and inserting in lieu thereof "(h), and (1)". (6) Subsection (o) of section 6427 (as redesignated by paragraph (D) is amended to read as follows: "(o) TERMINATION OF CERTAIN PROVISIONS.—Except with respect to taxes imposed by section 4041(d) and sections 4081 and 4091 at the Leaking Underground Storage Tank Trust Fund financing rate, subsections (a), 0)), (c), (d), (g), (h), and (1) shall only apply with respect to fuels purchased before October 1, 1993." (d) OTHER CONFORMING AMENDMENTS.— '"Copy read "TO".
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