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Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 412

Sec. 412. EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS

181 words·~1 min read·/statute-compilations/comps-10390/sec-412

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## SEC. 412 EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS ###
(a)In General Sections 6426(d)(5) and 6426(e)(3) are each amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###
(b)Outlay Payments for Alternative Fuels Paragraph
(6)of section 6427(e) is amended— ####
(1)in subparagraph (C)— #####
(A)by striking “or alternative fuel mixture (as defined in subsection (d)(2) or (e)(3) of section 6426)” and inserting “(as defined in section 6426(d)(2))”, and #####
(B)by striking “December 31, 2011, and” and inserting “December 31, 2013,”, ####
(2)in subparagraph (D)— #####
(A)by striking “or alternative fuel mixture”, and #####
(B)by striking the period at the end and inserting “, and”, and ####
(3)by adding at the end the following new subparagraph: > > ##### “(E) > > any alternative fuel mixture (as defined in section 6426(e)(2)) sold or used after December 31, 2011.” > . ###
(c)Effective Date **[**[26 U.S.C. 6426 note](/us/usc/t26/s6426)**]** The amendments made by this section shall apply to fuel sold or used after December 31, 2011. # TITLE V UNEMPLOYMENT
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Sec. 412
EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS
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