118 STAT. 1462 PUBLIC LAW 108–357—OCT. 22, 2004 ‘‘(A) includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and ‘‘(B) includes, to the extent prescribed in regulations— ‘‘(i) any gasoline blend stock, and ‘‘(ii) any product commonly used as an additive in gasoline (other than alcohol). For purposes of subparagraph (B)(i), the term ‘gasoline blend stock’ means any petroleum product component of gasoline.’’. (9) Section 6427 is amended by inserting after subsection (d) the following new subsection: ‘‘(e) ALCOHOL OR BIODIESEL USED TO PRODUCE ALCOHOL FUEL AND BIODIESEL MIXTURES.—Except as provided in subsection (k)— ‘‘(1) USED TO PRODUCE A MIXTURE.—If any person produces a mixture described in section 6426 in such person’s trade or business, the Secretary shall pay (without interest) to such person an amount equal to the alcohol fuel mixture credit or the biodiesel mixture credit with respect to such mixture. ‘‘(2) COORDINATION WITH OTHER REPAYMENT PROVISIONS.— No amount shall be payable under paragraph (1) with respect to any mixture with respect to which an amount is allowed as a credit under section 6426. ‘‘(3) TERMINATION.—This subsection shall not apply with respect to— ‘‘(A) any alcohol fuel mixture (as defined in section 6426(b)(3)) sold or used after December 31, 2010, and ‘‘(B) any biodiesel mixture (as defined in section 6426(c)(3)) sold or used after December 31, 2006.’’. (10) Section 6427(i)(3) is amended— (A) by striking ‘‘subsection (f)’’ both places it appears in subparagraph (A) and inserting ‘‘subsection (e)(1)’’, (B) by striking ‘‘gasoline, diesel fuel, or kerosene used to produce a qualified alcohol mixture (as defined in section 4081(c)(3))’’ in subparagraph (A) and inserting ‘‘a mixture described in section 6426’’, (C) by adding at the end of subparagraph (A) the following new flush sentence: ‘‘In the case of an electronic claim, this subparagraph shall be applied without regard to clause (i).’’, (D) by striking ‘‘subsection (f)(1)’’ in subparagraph (B) and inserting ‘‘subsection (e)(1)’’, (E) by striking ‘‘20 days of the date of the filing of such claim’’ in subparagraph (B) and inserting ‘‘45 days of the date of the filing of such claim (20 days in the case of an electronic claim)’’, and (F) by striking ‘‘ALCOHOL MIXTURE’’ in the heading and inserting ‘‘ALCOHOL FUEL AND BIODIESEL MIXTURE’’. (11) Section 9503(b)(1) is amended by adding at the end the following new flush sentence: ‘‘For purposes of this paragraph, taxes received under sections 4041 and 4081 shall be determined without reduction for credits under section 6426.’’. (12) Section 9503(b)(4) is amended— (A) by adding ‘‘or’’ at the end of subparagraph (C),
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