FPL Group, Inc. and Subsidiaries - Page 5

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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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