PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 517 as a refund (without interest) to such person in the same manner as if it were an overpayment of tax imposed by this section.
- «£€. 4082. EXEMPTIONS FOR DIESEL FUEL.
(a) IN GENERAL.— The tax imposed by section 4081 shall not apply to diesel fuel— "(1) which the Secretary determines is destined for a nontaxable use, "(2) which is indelibly dyed in accordance with regulations which the Secretary shall prescribe, and "(3) which meets such marking requirements (if any) as may be prescribed by the Secretary in regulations. Such regulations shall allow an individual choice of dye color approved by the Secretary or chosen from any list of approved dye colors that the Secreta^ may publish. "(b) NONTAXABLE USE.— For purposes of this section, the term 'nontaxable use' means— "(1) any use which is exempt from the tax imposed by section 4041(a)(l) other than by reason of a prior imposition of tax, "(2) any use in a train, and "(3) any use described in section 6427(b)(l) (after the application of section 6427(b)(3)). "(c) REGULATIONS.— The Secretary shall prescribe such reg^a- tions as may be necessary to carry out this section, including regulations requiring the conspicuous labeling of retail diesel ftiel pimips and other delivery facilities to assure that persons are aware of which fuel is available only for nontaxable uses. "(d) CROSS REFERENCE.— Tor tax on train and certain bus uses of fuel purchased tax-free, see section 4041(a)(1). 'nSEC. 4083. DEFINITIONS; SPECIAL RULE; ADMINISTRATIVE AUTHOR- ITY. "(a) TAXABLE FUEL.— For purposes of this subpart— "(1) IN GENERAL. — The term taxable fuel' means— "(A) gasoline, and "(B) diesel fuel. "(2) GASOLINE.—The term 'gasoline' includes, to the extent prescribed in regulations— "(A) gasoline blend stocks, and "(B) products commonly used as additives in gasoline. For purposes of subparagraph (A), the term 'gasoline blend stocK means any petroleimi product component of gasoline. "(3) DIESEL FUEL.—The term 'diesel fuel' means any liquid (other than gasoUne) which is suitable for use as a fuel in a diesel-powered highway vehicle, a diesel-powered train, or a diesel-powered boat. "(b) CERTAIN USES DEFINED AS REMOVAL. —I f any person uses taxable fdel (other than in the production of gasoline, diesel fuel, or special fuels referred to in section 4041), such use shall for the purposes of this chapter be considered a removal. "(c) ADMINISTRATIVE AuTHORrry.— "(1) IN GENERAL. —In addition to the authority otherwise granted by this title, the Secretary may in administering compliance with this subpart, section 4041, and penalties and other administrative provisions related thereto—
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