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    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle A
    4. CHAPTER 1
    5. Subchapter A
    6. PART IV
    7. Subpart C

    § 34 Certain uses of gasoline and special fuels

    (a) General rule

    There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer—

    (1) under section 6420 (determined without regard to ),

    (2) under section 6421 (determined without regard to ), and

    (3) under section 6427 (determined without regard to ).

    (b) Exception

    Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under or 6427(k), is payable under such section.