WHOLESALE DISTRIBUTORS TO ADMINISTER CLAIMS FOR REFUND OF GASOLINE TAX.

SEC. 6102. WHOLESALE DISTRIBUTORS TO ADMINISTER CLAIMS FOR REFUND OF GASOLINE TAX. (a) In General.—Subsection (a) of section 6416 of the 1986 Code (relating to certain taxes and services) is amended by adding at the end thereof the following new paragraph: “(4) Wholesale distributors to administer credits and refunds of gasoline tax.— 102 STAT. 3711 “(A) In general.—For purposes of this subsection, a wholesale distributor who purchases any product on which tax imposed by section 4081 has been paid and who sells the product to its ultimate purchaser shall be treated as the person (and the only person) who paid such tax. “(B) Wholesale distributor.—For purposes of subparagraph (A), the term ‘wholesale distributor’ has the meaning given such term by section 4092(b)(2) (determined by substituting ‘any product taxable under section 4081’ for ‘a taxable fuel’ therein).” (b) Effective Date.—The amendment made by this section shall apply to fuel sold by wholesale distributors (as defined in section 6416(a)(4)(B) of the 1986 Code, as added by this section) after September 30, 1988.