§ 48.6427-11T - Special rules for claims by registered ultimate vendors of kerosene (blocked pump) (temporary).

(a) Overview. This section provides rules relating to claims by registered ultimate vendors for payments and income tax credits with respect to kerosene that is sold from a blocked pump. For rules relating to claims by registered ultimate vendors for kerosene that is sold for farming use or use by a State, see §§ 48.6427-9 and 48.6427-10T.

(b) Definition; blocked pump. A blocked pump is a fuel pump that meets the following conditions:

(1) It is used to dispense undyed kerosene that is sold at retail for use by the buyer in a nontaxable use.

(2) It is at a fixed location and cannot (because, for example, of its distance from a road surface or train track or the length of its delivery hose) be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train.

(3) It is identified with a legible and conspicuous notice stating: “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY”.

(c) Conditions to allowance of credit or payment. Notwithstanding § 48.6427-9(c), a claim for a credit or payment with respect to undyed kerosene is allowable under section 6427(l)(5)(B)(i) if—

(1) Tax was imposed by section 4081 on the kerosene to which the claim relates;

(2) The claimant sold the kerosene from a blocked pump;

(3) The claimant is a registered ultimate vendor of kerosene; and

(4) The claimant has filed a timely claim for a credit or payment that contains the information required under paragraph (e) of this section.

(d) Form of claim. The rules of § 48.6427-9(d) apply to claims filed under this section.

(e) Content of claim. Each claim for credit or payment under this section must contain the following information with respect to all the kerosene covered by the claim:

(1) The total number of gallons covered by the claim.

(2) A statement by the claimant that tax has been imposed on the kerosene covered by the claim.

(3) The claimant's registration number.

(4) A statement that the claimant has not included the amount of the tax in its sales price of the kerosene and has not collected the amount of tax from its buyer.

(f) Time and place for filing claim. The rules of § 48.6427-9(f) apply to claims filed under this section.

(g) Effective date. This section is applicable June 30, 1998.