SIMPLIFIED FUEL TAX REFUND PROCEDURES.

SEC. 9009. SIMPLIFIED FUEL TAX REFUND PROCEDURES. (a) In General.— Subparagraph (A) of section 6427(i)(2) is amended to read as follows: “(A) In general.— If, at the close of any quarter of the taxable year of any person, at least $750 is payable in the aggregate under subsections (a), (b), (d), (h), (l), and (q) of this section and section 6421 to such person with respect to fuel used during— “(i) such quarter, or “(ii) any prior quarter (for which no other claim has been filed) during such taxable year, a claim may be filed under this section with respect to such fuel.”. (b) Conforming Amendments.— (1) Subsection (i) of section 6427 is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (2) Paragraph (2) of section 6427(k) is amended to read as follows: “(2) Exception.— Paragraph (1) shall not apply to a payment of a claim filed under paragraph (2), (3), or (4) of subsection (i).”. (3) Paragraph (2) of section 6421(d) is amended to read as follows: “(2) Exception.— For payments per quarter based on aggregate amounts payable under this section and section 6427, see section 6427(i)(2).”. (c) Effective Date.— The amendments made by this section shall take effect on October 1, 1998.