OPERATORS OF MULTIPLE GASOLINE RETAIL OUTLETS TREATED AS WHOLESALE DISTRIBUTOR FOR REFUND PURPOSES.

SEC. 905. OPERATORS OF MULTIPLE GASOLINE RETAIL OUTLETS TREATED AS WHOLESALE DISTRIBUTOR FOR REFUND PURPOSES. (a) In General.—Subparagraph (B) of section 6416(a)(4) (defining wholesale distributor) is amended by adding at the end the following new sentence: “Such term includes any person who makes retail sales of gasoline at 10 or more retail motor fuel outlets.”. (b) Effective Date.—The amendment made by subsection (a) shall apply to sales after the date of the enactment of this Act.