PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3615

thereof ", LUBRICATING OIL, DIESEL FUEL, OR AVIA-
TION FUEL".
(C) The table of sections for part II of subchapter A of chapter
75 of the 1986 Code is amended by striking out "or lubricating
oil" in the item relating to section 7232 and inserting in lieu
thereof ", lubricating oil, diesel fuel, or aviation fuel",
(c) effective date.—	26 use 4093
(1)	in general.—The amendments made by this section shall   ^note-
take effect on January 1,1989.
(2)	refunds with interest for pre-effective date pur-
chases.—
(A)	in general.—In the case of fuel—
(i) which is purchased from a producer or importer   Imports.
during the period beginning on April 1, 1988, and
ending on December 31,1988,
(ii)  which  is  used  (before  the  claim  under this   Claims.
subparagraph is filed) by any person in a nontaxable
use (as defined in section 6427(1X2) of the 1986 Code),
and
(iii) with respect to which a claim is not permitted to   Claims.
be filed for any quarter under section 6427(i) of the
1986 Code,
the Secretary of the Treasury or the Secretary's delegate
shall pay (with interest) to such person the amount of tax
imposed on such fuel under section 4091 of the 1986 Code (to
the extent not attributable to amounts described in section
6427(1X3) of the 1986 Code) if claim therefor is filed not later
than June 30, 1989. Not more than 1 claim may be filed
under the preceding sentence and such claim shall not be
taken into account under section 6427(i) of the 1986 Code.
Any claim for refund filed under this paragraph shall be
considered a claim for refund under section 6427(1) of the
1986 Code.
 (B)	interest.—The amount of interest payable under
subparagraph (A) shall be determined under section 6611 of
the 1986 Code except that the date of the overpayment with
respect to fuel purchased during any month shall be treated
as being the 1st day of the succeeding month. No interest
shall be paid under this paragraph with respect to fuel used
by any agency of the United States.
 (C)	registration procedures required to be specified.—
Not later than the 30th day after the date of the enactment
of this Act, the Secretary of the Treasury or the Secretary's
delegate shall prescribe the procedures for complying with
the requirements of section 4093(c)(3) of the 1986 Code (as
added by this section).
SEC. 3002. EXPEDITED  REFUND   FOR  CERTAIN  FUELS  USED   IN  NON-
TAXABLE USES.
(a) expedited refund.—Section 6427(i) of the 1986 Code (relating
to time for filing claims; period covered) is amended by adding at the
end thereof the following new paragraph:
"(4) special rule for nontaxable uses of diesel fuel and
aviation fuel taxed under section 4091.—
"(A) in general.—If at the close of any of the 1st 3    Claims.
quarters of the taxable year of any person, at least $750 is
payable under subsection (1) to such person with respect to