PlainBillCongress, translated.Legislation. Context. Public interest.Sponsor introductory remarks on measure. (CR S7765-7766)
Congressional Research Service
Version 00 · Introduced in House · Jun 28, 1995
Miscellaneous Fuel Tax Corrections Act of 1995 - Amends the Internal Revenue Code to mandate interest on gasoline tax refunds to wholesale distributors, if the refunds are not paid within a specified period. Limits the period in which a refund claim may be filed. Revises requirements regarding the filing of claims for refunds concerning nontaxable uses of diesel and aviation fuel. Allows a refund, with interest, to the ultimate vendor (currently, a refund, without interest, to the ultimate purchaser) for the tax paid on non-gasoline fuel used in a bus. Prohibits applying to diesel fuel used as heating oil provisions authorizing certain ultimate purchaser refunds (without interest). Makes any use of diesel fuel in a diesel-powered boat nontaxable under provisions relating to manufacturers' excise taxes. Makes dyed diesel fuel sold for use or used in a diesel-powered boat taxable if a tax is imposed under provisions relating to retail excise taxes and that tax is not paid. Allows, without penalty, the addition of kerosene to dyed fuel in certain circumstances. Considers nontaxable the accidental addition of diesel fuel on which tax has been imposed to dyed diesel fuel.
People & committees
Rep. McCrery, Jim [R-LA-5] · R–LA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Sponsor introductory remarks on measure. (CR S7765-7766)
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 21, 2025. Consult Congress.gov for the current record.
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