70 S T A T. ]
PUBLIC LAW 627-JUNE 29, 1956
395
carrier public passenger land transi^ortation service along regular routes, the Secretary or his delegate shall, subject to the provisions of paragraph (2), pay (without interest) to the ultimate purchaser of such gasoline the amount determined by multiplying— " (A) 1 cent for each gallon of gasoline so used, by " (B) the percentage which the ultimate purchaser's taxexempt passenger fare revenue derived from such scheduled service during such quarter was of his total passenger fare revenue (not including the tax imposed by section 4261, 26 USC f*426°i^* relating to the tax on transportation of persons) derived from such scheduled service during such quarter. "(2) LIMITATION.—Paragraph (1) shall apply in resi^ect of gasoline used during any calendar quarter only if at least 60 percent of the total passenger fare revenue (not including the tax imposed by section 4261, relating to the tax on transportation of persons) derived during such quarter from scheduled service described in paragraph (1) by the person filing the claim was attributable to tax-exempt passenger fare revenue derived during such quarter by such person from such scheduled service. "(c) T I M E FOR FILING CLAIM; PERIOD COVERED.—Not more than one claim may be filed under subsection (a), and not more than one claim may be filed under subsection (b), by any person with respect to gasoline used during the one-year period ending on June 30 of any year. No claim shall be allowed under this section with respect to any one-year period unless filed on or before September 30 of the year in which such one-year period ends. " (d) DEFINITIONS.—For purposes of this section— "(1) GASOLINE.—The term 'gasoline' has the meaning given to such term by section 4082(b). Ellric 4o s"* "(2) TAX-EXEMPT PASSENGER FARE REVENUE.—The term 'taxexempt passenger fare revenue' means revenue attributable to fares which were exempt from the tax imposed by section 4261 by reason of section 4262(b) (relating to the exemption for com- 2^6 USC 42 e 1, mutation travel, etc.). "(e)
E X E M P T S A L E S; OTHER P A Y M E N T S OR R E F U N D S A V A I L A B L E. — "(1) EXEMPT SALES.—No amount shall be paid under this sec-
tion with respect to any gasoline which the Secretary or his delegate determines was exempt from the tax imposed by section 4081. Ante, p. 389. The amount which (but for this sentence) would be payable under this section with respect to any gasoline shall be reduced by any other amount which the Secretary or his delegate determines is payable under this section, or is refundable under a n j provision of this title, to any person with respect to such gasoline. "(2) GASOLINE USED ON FARMS.—This section shall not apply in respect of gasoline which was (within the meaning of paragraphs (1), (2), and (3) of section 6420(c)) used on a farm for Ante. p. 87. farming purposes. " (f) APPLICABLE LAWS.—
"(1) IN GENERAL.—All provisions of law, including penalties, applicable in respect of the tax imposed by section 4081 shall, insofar as applicable and not inconsistent with this section, apply in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of overpayments of the tax so imposed. " (2) EXAMINATION OF BOOKS AND WITNESSES.—For the purpose
of ascertaining the correctness of any claim made under this section, or the correctness of any payment made in respect of any such claim, the Secretary or his delegate shall have the authority
Ante, p. 389.
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