118 STAT. 1609 PUBLIC LAW 108–357—OCT. 22, 2004 (3) ANNUAL REFUND OF TAX PAID.—Section 6427(i)(2) (relating to exceptions) is amended by adding at the end the following new subparagraph: ‘‘(C) NONAPPLICATION OF PARAGRAPH.—This paragraph shall not apply to any fuel used solely in any off highway business use described in section 6421(e)(2)(C).’’. (4) EFFECTIVE DATE.—The amendments made by this sub section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 852. MODIFICATION OF DEFINITION OF OFF HIGHWAY VEHICLE. (a) IN GENERAL.—Section 7701(a) (relating to definitions) is amended by adding at the end the following new paragraph: ‘‘(48) OFF HIGHWAY VEHICLES.— ‘‘(A) OFF HIGHWAY TRANSPORTATION VEHICLES.— ‘‘(i) IN GENERAL.—A vehicle shall not be treated as a highway vehicle if such vehicle is specially designed for the primary function of transporting a particular type of load other than over the public high way and because of this special design such vehicle’s capability to transport a load over the public highway is substantially limited or impaired. ‘‘(ii) DETERMINATION OF VEHICLE’S DESIGN.—For purposes of clause (i), a vehicle’s design is determined solely on the basis of its physical characteristics. ‘‘(iii) DETERMINATION OF SUBSTANTIAL LIMITATION OR IMPAIRMENT.—For purposes of clause (i), in deter mining whether substantial limitation or impairment exists, account may be taken of factors such as the size of the vehicle, whether such vehicle is subject to the licensing, safety, and other requirements applicable to highway vehicles, and whether such vehicle can transport a load at a sustained speed of at least 25 miles per hour. It is immaterial that a vehicle can transport a greater load off the public highway than such vehicle is permitted to transport over the public highway. ‘‘(B) NONTRANSPORTATION TRAILERS AND SEMITRAILERS.—A trailer or semitrailer shall not be treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for the carrying on of an off highway function at an off highway site.’’. (c) EFFECTIVE DATES.— (1) IN GENERAL.—Except as provided in paragraph (2), the amendment made by this section shall take effect on the date of the enactment of this Act. (2) FUEL TAXES.—With respect to taxes imposed under subchapter B of chapter 31 and part III of subchapter A of chapter 32, the amendment made by this section shall apply to taxable periods beginning after the date of the enactment of this Act. SEC. 853. TAXATION OF AVIATION GRADE KEROSENE. (a) RATE OF TAX.— (1) IN GENERAL.—Subparagraph (A) of section 4081(a)(2) is amended by striking ‘‘and’’ at the end of clause (ii), by striking the period at the end of clause (iii) and inserting ‘‘, and’’, and by adding at the end the following new clause: 26 USC 7701 note. 26 USC 4082 note.
�
