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purchaser. See sec. 6427(a),2 (l).3 Subsections (a) and (l) of
section 6427 specifically pertain to nontaxable uses of diesel
fuel previously taxed under sections 40414 and 4091.5
Limitations on filing a claim for payment under section 6427
are addressed in section 6427(i). The general rule of limitation
for payment of claims filed under section 6427 is that not more
than one claim may be filed by any person with respect to fuel
used during the taxable year. Section 6427(i) provides:
SEC. 6427(i). Time for Filing Claims; Period Covered.--
(1) General rule.--Except as provided in
paragraphs (2),(3), and (4), not more than one claim
may be filed under subsection (a),(b),(d), [e in 1988
2SEC. 6427(a). Nontaxable uses.--Except as provided in
subsection (k), if tax has been imposed under section 4041(a) or
(c) on the sale of any fuel and the purchaser uses such fuel
other than for the use for which sold, or resells such fuel, the
Secretary shall pay (without interest) to him an amount equal to
* * *
3SEC. 6427(l). Nontaxable uses of diesel fuel and aviation
fuel taxed under section 4091.-–
(1) In general.--Except as provided in subsection
(k), * * * if any fuel on which tax has been imposed by
section 4091 is used by any person in a nontaxable use,
the Secretary shall pay (without interest) to the
ultimate purchaser of such fuel an amount equal to the
aggregate amount of tax imposed on such fuel under
section 4091.
4Sec. 4041 imposes a tax on fuel sold for use or used in a
diesel-powered highway vehicle. Sec. 4041 does not apply if tax
was already imposed under sec. 4091. See sec. 4041(a)(1).
5Sec. 4091 imposes a tax on the sale of any taxable diesel
fuel by the producer or importer thereof. See sec. 4091(a).
Taxable diesel fuel is that which is suitable for use in a
highway vehicle. See sec. 4092(a).
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Last modified: May 25, 2011