TAXABLE FUEL REFUNDS FOR CERTAIN ULTIMATE VENDORS.

SEC. 865. TAXABLE FUEL REFUNDS FOR CERTAIN ULTIMATE VENDORS. (a) In General.—Paragraph (4) of section 6416(a) (relating to abatements, credits, and refunds) is amended to read as follows:“(4) Registered ultimate vendor to administer credits and refunds of gasoline tax.—“(A) In general.—For purposes of this subsection, if an ultimate vendor purchases any gasoline on which tax imposed by section 4081 has been paid and sells such gasoline to an ultimate purchaser described in subparagraph (C) or (D) of subsection (b)(2) (and such gasoline is for a use described in such subparagraph), such ultimate vendor shall be treated as the person (and the only person) who paid such tax, but only if such ultimate vendor is registered under section 4101. “(B) Timing of claims.—The procedure and timing of any claim under subparagraph (A) shall be the same as for claims under section 6427(i)(4), except that the rules of section 6427(i)(3)(B) regarding electronic claims shall not apply unless the ultimate vendor has certified to the Secretary for the most recent quarter of the taxable year that all ultimate purchasers of the vendor are certified and entitled to a refund under subparagraph (C) or (D) of subsection (b)(2).”.(b) Effective Date.—The amendments made by this section shall take effect on January 1, 2005.