110 HR 6634 IH: To amend the Internal Revenue Code of 1986 to allow dyed
U.S. House of Representatives
2008-07-29
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.Dyed diesel sold in rural
areas for use in highway vehicles
(a)Paragraph (1) of
section 4041(a) of the Internal Revenue Code of 1986 (relating to tax on diesel
fuel and kerosene in certain cases) is amended by adding at the end the
following new subparagraph:
(D)Exception for
fuel sold in rural areas for use in highway vehicles
(i)Subparagraph (A) shall not apply to any liquid sold in a
rural area to any operator of a diesel-powered highway vehicle for use as a
fuel in such vehicle.
(ii)Clause
(i) shall not apply to any sale for use in a vehicle which has a gross vehicle
weight of 25,000 pounds or more.
(iii)For purposes of this
subparagraph, the term rural area
means any area other
than—
(I)a city or town
that has a population of greater than 50,000 inhabitants,
(II)any urbanized area
(as defined by the Bureau of the Census) contiguous and adjacent to a city or
town described in subclause (I), and
(III)any collection
of census blocks contiguous to each other (as defined by the Bureau of the
Census) that—
- (aa)is
adjacent to a city or town described in subclause (I) or an urbanized area
described in subclause (II), and
- (bb)has
a housing density that the Secretary estimates is greater than 200 housing
units per square mile.
(iv)Clause
(i) shall not apply to any sale after 1 year after the date of the enactment of
this
subparagraph.
.
(b)The amendment made by subsection (a) shall apply to sales
after the date of the enactment of this Act.