PUBLIC LAW 100-647—NOV. 10, 1988 102 STAT. 3613

before it is sold shall be liable for the tax imposed by section
4131 in the same manner as if such vaccine were sold by such
manufacturer, producer, or importer.

"(2) TREATMENT OF VACCINES SHIPPED TO UNITED STATES POSSES-
SIONS.—Section 4221(aX2) shall not apply to any vaccine shipped
to a possession of the United States/9

(b) Subsection (a) of section 9510 of the 1986 Code is amended—

(1) by inserting "appropriated or" before "credited", and

(2) by inserting "this section or" before "section 96020*)".

(c) The amendments made by this section shall take effect as if Effective date.
included in the amendments made by section 9201 of the Omnibus 26 USC 4132
Budget Reconciliation Act of 1987. note-

III—ADDITIONAL SIMPLIFICATION
AND CLARIFICATION PROVISIONS

Subtitle A—Diesel Fuel Excise Tax Collection

and Exemption Procedures

SEC. 3001. TAX-FREE PURCHASES OF CEKTAIN FUELS.

(a) IN GENERAJU—Subsection (c) of section 4093 of the 1986 Code
(relating to exceptions; special rule) is amended to read as follows:
"(c) EXEMPTION FOR NONTAXABLE USES AND Bus USES.—

"(1) IN GENERAL.—No tax shall be imposed by section 4091 on
fuel sold by a producer or importer for use by the purchaser in a
nontaxable use (as defined in section 6427(1X2)) or a use
described in section 6427(bXD-
"(2) EXCEPTIONS.—

"(A) CERTAIN LEAKING UNDERGROUND STORAGE TANK
TRUST FUND TAXES.—In the case of fuel sold for use in—
"(i) a diesel-powered train, and
"(ii) an aircraft,

paragraph (1) shall not apply to so much of the tax imposed
by section 4091 as is attributable to the Leaking Under-
ground Storage Tank Trust Fund financing rate imposed by
such section.

"(B) CERTAIN BUS USES.—Paragraph (1) shall not apply to
so much of the tax imposed by section 4091 as is not
refundable by reason of the application of section
6427(bX2XA).

"(3) REGISTRATION REQUIRED.—Except to the extent provided
by the Secretary, paragraph (1) shall not apply to any sale
unless—

"(A) both the seller and the purchaser are registered
under section 4101, and

"(B) the purchaser's name, address, and registration
number under such section are provided to the seller.
"(4) INFORMATION REPORTING.—

"(A) RETURNS BY PRODUCERS AND IMPORTERS.—Each pro-
ducer or importer who makes a reduced-tax sale during the
calendar year shall make a return (at such time and in such
form as the Secretary may by regulations prescribe) show-
ing with respect to each such sale—