118 STAT. 1483 PUBLIC LAW 108–357—OCT. 22, 2004 refineries which on April 1, 2003, were refineries of the refiner or a related person (within the meaning of section 613A(d)(3)), shall be taken into account. ‘‘(f) CERTIFICATION.— ‘‘(1) REQUIRED.—No credit shall be allowed unless, not later than the date which is 30 months after the first day of the first taxable year in which the low sulfur diesel fuel production credit is determined with respect to a facility, the small busi ness refiner obtains certification from the Secretary, after con sultation with the Administrator of the Environmental Protec tion Agency, that the taxpayer’s qualified capital costs with respect to such facility will result in compliance with the applicable EPA regulations. ‘‘(2) CONTENTS OF APPLICATION.—An application for certifi cation shall include relevant information regarding unit capac ities and operating characteristics sufficient for the Secretary, after consultation with the Administrator of the Environmental Protection Agency, to determine that such qualified capital costs are necessary for compliance with the applicable EPA regulations. ‘‘(3) REVIEW PERIOD.—Any application shall be reviewed and notice of certification, if applicable, shall be made within 60 days of receipt of such application. In the event the Secretary does not notify the taxpayer of the results of such certification within such period, the taxpayer may presume the certification to be issued until so notified. ‘‘(4) STATUTE OF LIMITATIONS.—With respect to the credit allowed under this section— ‘‘(A) the statutory period for the assessment of any deficiency attributable to such credit shall not expire before the end of the 3 year period ending on the date that the review period described in paragraph (3) ends with respect to the taxpayer, and ‘‘(B) such deficiency may be assessed before the expira tion of such 3 year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. ‘‘(g) COOPERATIVE ORGANIZATIONS.— ‘‘(1) APPORTIONMENT OF CREDIT.— ‘‘(A) IN GENERAL.—In the case of a cooperative organization described in section 1381(a), any portion of the credit determined under subsection (a) for the taxable year may, at the election of the organization, be apportioned among patrons eligible to share in patronage dividends on the basis of the quantity or value of business done with or for such patrons for the taxable year. ‘‘(B) FORM AND EFFECT OF ELECTION.—An election under subparagraph (A) for any taxable year shall be made on a timely filed return for such year. Such election, once made, shall be irrevocable for such taxable year. ‘‘(2) TREATMENT OF ORGANIZATIONS AND PATRONS.— ‘‘(A) ORGANIZATIONS.—The amount of the credit not apportioned to patrons pursuant to paragraph (1) shall be included in the amount determined under subsection (a) for the taxable year of the organization. ‘‘(B) PATRONS.—The amount of the credit apportioned to patrons pursuant to paragraph (1) shall be included Deadline. Deadline.
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