12 2 STA T .38 2 7PUBLIC LA W 11 0– 3 4 3 —O CT. 3 , 2008 (A)INGE NE RAL.—Notwi t hs t and in g s ub s ec tions (a)( 1 ) and (c) o f section 64 16 and section 6 5 11 of the Inte r na lR e v enue C odeof1 98 6 , if— (i) a coal p roducer establishes that such coal pro - ducer, or a part y related to such coal producer, e x ported coal produced by such coal producer to a foreign country or shipped coal produced by such coal producer to a possession of the U nited S tates, or caused such coal to be exported or shipped, the export or ship m ent of which was other than through an exporter who meets the re q uirements of paragraph ( 2 ), (ii) such coal producer filed an excise tax return on or after O ctober 1, 199 0 , and on or before the date of the enactment of this Act, and (iii) such coal producer files a claim for refund with the Secretary not later than the close of the 3 0-day period beginning on the date of the enactment of this Act, then the Secretary shall pay to such coal producer an amount equal to the tax paid under section 4121 of such Code on such coal exported or shipped by the coal producer or a party related to such coal producer, or caused by the coal producer or a party related to such coal producer to be exported or shipped. ( B )S P E CI ALR U LE SFO R CER T AIN TA X PA Y ERS.— F or pur- poses of this section— (i) IN GENERAL.—If a coal producer or a party related to a coal producer has received a j udgment described in clause (iii), such coal producer shall be deemed to have established the export of coal to a foreign country or shipment of coal to a possession of the United States under subparagraph (A)(i). (ii) A M OUNT OF PAYMENT.—If a taxpayer described in clause (i) is entitled to a payment under subpara- graph (A), the amount of such payment shall be reduced by any amount paid pursuant to the judgment described in clause (iii). (iii) J U D GMENT DESCRI B ED.—A judgment is described in this subparagraph if such judgment— (I) is made by a court of competent jurisdiction within the United States, (II) relates to the constitutionality of any tax paid on exported coal under section 4121 of the Internal Revenue Code of 1986, and (III) is in favor of the coal producer or the party related to the coal producer. (2) E XPORTERS.—Notwithstanding subsections (a)(1) and (c) of section 6416 and section 6511 of the Internal Revenue Code of 1986, and a judgment described in paragraph (1)(B)(iii) of this subsection, if— (A) an exporter establishes that such exporter exported coal to a foreign country or shipped coal to a possession of the United States, or caused such coal to be so exported or shipped, (B) such exporter filed a tax return on or after October 1, 1990, and on or before the date of the enactment of this Act, and Deadlin e s. Deadline. Deadlines.
�
