Description of the Chairman's Mark Regarding the Extension of Highway Trust Fund Provisions and the "Volumetric Ethanol Excise Tax Credit Act of 2003": Scheduled for Markup by the Senate Committee on Finance on September 17, 2003


OCLC Number: 54488091 Excerpt: ...if at least $ 200 ). Unlike most fuel excise tax refunds, these refunds bear interest unless paid by 8 the IRS within 20 days. Biodiesel No income tax credit or excise tax rate reduction is provided for biodiesel fuels under present law. Subject to certain exemptions, the retail tax on diesel and special motors fuel is imposed by section 4041 ( a ) ( 1 ) on biodiesel sold for use or used as a fuel in a diesel-powered 9 highway vehicle or diesel-powered train. Biodiesel not in a blend is not ...

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