PUBLIC LAW 109–432—DEC. 20, 2006
120 STAT. 2969
‘‘(B) KEROSENE USED IN NONCOMMERCIAL AVIATION.— In the case of kerosene used in aviation that is not commercial aviation (as so defined) (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— ‘‘(i) any tax imposed by subsection (c) or (d)(2) of section 4041, and ‘‘(ii) 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). ‘‘(C) PAYMENTS TO ULTIMATE, REGISTERED VENDOR.— ‘‘(i) IN GENERAL.—With respect to any kerosene used in aviation (other than kerosene described in clause (ii) or kerosene to which paragraph (5) applies), if the ultimate purchaser of such kerosene waives (at such time and in such form and manner as the Secretary shall prescribe) the right to payment under paragraph (1) and assigns such right to the ultimate vendor, then the Secretary shall pay the amount which would be paid under paragraph (1) to such ultimate vendor, but only if such ultimate vendor— ‘‘(I) is registered under section 4101, and ‘‘(II) meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1). ‘‘(ii) PAYMENTS FOR KEROSENE USED IN NONCOMMERCIAL AVIATION.—The amount which would be paid under paragraph (1) with respect to any kerosene to which subparagraph (B) applies 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).’’. (b) CONFORMING AMENDMENTS.— (1) Section 6427(l) is amended by striking paragraph (5) and by redesignating paragraph (6) as paragraph (5). (2) Section 4082(d)(2)(B) is amended by striking ‘‘section 6427(l)(6)(B)’’ and inserting ‘‘section 6427(l)(5)(B)’’. (3) Section 6427(i)(4)(A) is amended— (A) by striking ‘‘paragraph (4)(B), (5), or (6)’’ each place it appears and inserting ‘‘paragraph (4)(C) or (5)’’, and (B) by striking ‘‘(l)(5), and (l)(6)’’ and inserting ‘‘(l)(4)(C)(ii), and (l)(5)’’. (4) Section 6427(l)(1) is amended by striking ‘‘paragraph (4)(B)’’ and inserting ‘‘paragraph (4)(C)(i)’’. (5) Section 9502(d) is amended— (A) in paragraph (2), by striking ‘‘and (l)(5)’’, and (B) in paragraph (3), by striking ‘‘or (5)’’. (6) Section 9503(c)(7) is amended— (A) by amending subparagraphs (A) and (B) to read as follows:
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