REPEAL OF ULTIMATE VENDOR REFUND CLAIMS WITH RESPECT TO FARMING.

SEC. 11162. REPEAL OF ULTIMATE VENDOR REFUND CLAIMS WITH RESPECT TO FARMING.(a) In General.—Subparagraph (A) of section 6427(l)(6) (relating to registered vendors to administer claims for refund of diesel fuel or kerosene sold to farmers and State and local governments), as redesignated by section 11161, is amended to read as follows:“(A) In general.—Paragraph (1) shall not apply to diesel fuel or kerosene used by a State or local government.”.(b) Conforming Amendment.—The heading of paragraph (6) of section 6427(l), as so redesignated, is amended by striking “farmers and”.(c) Effective Date.—The amendments made by this section shall apply to sales after September 30, 2005.