12 2 STA T .38 28 PUBLIC LA W 11 0– 3 4 3 —O CT. 3 , 2008 (C)suchexport er fil es a clai m for refu ndw ith the S ecretar y not later than the close of the 30- day period b e g inning on the date of the enactment of this A ct , then the Secretary shall pay to such exporter an amount e q ual to $ 0 .825 per ton of such coal exported by the exporter or caused to be exported or shipped, or caused to be exported or shipped, by the exporter. (b) LIM I TA TI ONS . — Subsection (a) shall not apply with respect to exported coal if a settlement with the F ederal G o v ernment has been made with and accepted by, the coal producer, a party related to such coal producer, or the exporter, of such coal, as of the date that the claim is filed under this section with respect to such exported coal. For purposes of this subsection, the term ‘ ‘settle- ment with the Federal Government ’ ’ shall not include any settle- ment or stipulation entered into as of the date of the enactment of this Act, the terms of which contemplate a j udgment concerning which any party has reserved the right to file an appeal, or has filed an appeal. (c) S UB S EQ UENT R E F UN DPR O H IBITED.— N o refund shall be made under this section to the extent that a credit or refund of such tax on such exported or shipped coal has been paid to any person. (d) D EFINITIONS.—For purposes of this section— ( 1 ) COA LP RODU C ER.— T he term ‘‘coal producer’’ means the person in whom is vested ownership of the coal immediately after the coal is severed from the ground, without regard to the existence of any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. The term includes any person who extracts coal from coal waste refuse piles or from the silt waste product which results from the wet washing (or similar processing) of coal. (2) EX PORTER.—The term ‘‘exporter’’ means a person, other than a coal producer, who does not have a contract, fee arrange- ment, or any other agreement with a producer or seller of such coal to export or ship such coal to a third party on behalf of the producer or seller of such coal and— (A) is indicated in the shipper’s export declaration or other documentation as the exporter of record, or ( B ) actually exported such coal to a foreign country or shipped such coal to a possession of the U nited States, or caused such coal to be so exported or shipped. (3) RELATED PART Y .—The term ‘‘a party related to such coal producer’’ means a person who— (A) is related to such coal producer through any degree of common management, stoc k ownership, or voting control, (B) is related (within the meaning of section 1 4 4(a)(3) of the I nternal Revenue Code of 1 9 8 6 ) to such coal producer, or (C) has a contract, fee arrangement, or any other agree- ment with such coal producer to sell such coal to a third party on behalf of such coal producer. (4) SECRETARY.—The term ‘‘Secretary’’ means the Secretary of Treasury or the Secretary’s designee. (e) TIMIN G OF REFUND.— W ith respect to any claim for refund filed pursuant to this section, the Secretary shall determine whether the requirements of this section are met not later than 180 days after such claim is filed. If the Secretary determines that the Deadlin e .
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