PUBLIC LAW 109–59—AUG. 10, 2005
119 STAT. 1973
section 34 credits) is amended by inserting ‘‘(other than payments made by reason of paragraph (4) or (5) of section 6427(l))’’ after ‘‘section 34’’. (e) EFFECTIVE DATE.—The amendments made by this section shall apply to fuels or liquids removed, entered, or sold after September 30, 2005.
26 USC 4041 note.
SEC. 11162. REPEAL OF ULTIMATE VENDOR REFUND CLAIMS WITH RESPECT TO FARMING.
(a) IN GENERAL.—Subparagraph (A) of section 6427(l)(6) (relating to registered vendors to administer claims for refund of diesel fuel or kerosene sold to farmers and State and local governments), as redesignated by section 11161, is amended to read as follows: ‘‘(A) IN GENERAL.—Paragraph (1) shall not apply to diesel fuel or kerosene used by a State or local government.’’. (b) CONFORMING AMENDMENT.—The heading of paragraph (6) of section 6427(l), as so redesignated, is amended by striking ‘‘FARMERS AND’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to sales after September 30, 2005.
26 USC 6427 note.
SEC. 11163. REFUNDS OF EXCISE TAXES ON EXEMPT SALES OF FUEL BY CREDIT CARD.
(a) REGISTRATION OF PERSON EXTENDING CREDIT ON CERTAIN EXEMPT SALES OF FUEL.—Section 4101(a) (relating to registration) is amended by adding at the end the following new paragraph: ‘‘(4) REGISTRATION OF PERSONS EXTENDING CREDIT ON CERTAIN EXEMPT SALES OF FUEL.—The Secretary shall require registration by any person which— ‘‘(A) extends credit by credit card to any ultimate purchaser described in subparagraph (C) or (D) of section 6416(b)(2) for the purchase of taxable fuel upon which tax has been imposed under section 4041 or 4081, and ‘‘(B) does not collect the amount of such tax from such ultimate purchaser.’’. (b) REFUNDS OF TAX ON GASOLINE.— (1) IN GENERAL.—Paragraph (4) of section 6416(a) (relating to condition to allowance) is amended— (A) by inserting ‘‘except as provided in subparagraph (B),’’ after ‘‘For purposes of this subsection,’’ in subparagraph (A), (B) by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph: ‘‘(B) CREDIT CARD ISSUER.—For purposes of this subsection, if the purchase of gasoline described in subparagraph (A) (determined without regard to the registration status of the ultimate vendor) is made by means of a credit card issued to the ultimate purchaser, paragraph (1) shall not apply and the person extending the credit to the ultimate purchaser shall be treated as the person (and the only person) who paid the tax, but only if such person— ‘‘(i) is registered under section 4101, ‘‘(ii) has established, under regulations prescribed by the Secretary, that such person—
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