EXPEDITED REFUND FOR CERTAIN FUELS USED IN NON. TAXABLE USES.

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 quarters of the taxable year of any person, at least $750 is payable under subsection (1) to such person with respect to102 STAT. 3616 fuel used during such quarter or any prior quarter during the taxable year (and for which no other claim has been filed), a claim may be filed under subsection (1) with respect to such fuel. “(B) Time for filing claim.— No claim filed under this paragraph shall be allowed unless filed during the 1st quarter following the last quarter included in the claim.” (b) Allowance of Payment.— Paragraph (2) of section 6427(k) of the 1986 Code (relating to income tax credit in lieu of payment), as amended by title I, is amended by striking out “paragraph (2) or (3)” and inserting in lieu thereof “paragraph (2), (3), or (4)”. (c) Conforming Amendments.— (1) Paragraph (1) of section 6427(i) of the 1986 Code is amended by striking out “paragraph (2)” and inserting in lieu thereof “paragraphs (2), (3), and (4)”. (2) Paragraph (2)(A) of section 6427(i) of the 1986 Code is amended by striking out “(1),”. (d) Effective Date.—The amendments made by this section shall apply to fuel used after December 31, 1988.