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107 STAT. 516 PUBLIC LAW 103-66—AUG. 10, 1993 of the rate which would (but for this paragraph) be deter- mined under subsection (a) over— "(i) 5.4 cents per gallon for 10 percent gasohol, "(ii) 4.158 cents per gallon for 7.7 percent gasohol, and "(iii) 3.078 cents per gallon for 5.7 percent gasohol. In the case of a nuxture none of the alcohol in which consists of ethanol, clauses (i), (ii), and (iii) shall be applied by substituting '6 cents' for '5.4 cents', '4.62 cents for '4.158 cents', and '3.42 cents' for '3.078 cents'. "(B) 10 PERCENT GASOHOL.—The term '10 percent gas- ohol' means any mixture of gasoline with alcohol if at least 10 percent of such mixture is alcohol. "(C) 7.7 PERCENT GASOHOL.—^The term '7.7 percent gas- ohol' means any mixture of gasoline with alcohol if at least 7.7 percent, but not 10 percent or more, of such mixture is alcohol. "(D) 5.7 PERCENT GASOHOL.—The term '5.7 percent gas- ohol' means any mixture of gasoline with alcohol if at least 5.7 percent, but not 7.7 percent or more, of such mixture is alcohol. "(5) ALCOHOL MIXTURE RATE FOR DIESEL FUEL MIXTURES.— The alcohol mixture rate for a qualified alcohol mixture which does not contain gasoline is the excess of the rate which would (but for this paragraph) be determined imder subsection (a) over 5.4 cents per gallon (6 cents per gallon in the case of a qualified alcohol mixture none of the alcohol in which consists of ethanol). "(6) LIMITATION.—In no event shall any alcohol mixture rate determined under this subsection be less than 4.3 cents per gallon. ^(7) LATER SEPARATION OF FUEL FROM QUALIFIED ALCOHOL MIXTURE.—^If any person separates the taxable fuel from a qualified alcohol mixture on which tax was imposed under subsection (a) at a rate determined under paragraph (1) or (2) (or with respect to which a credit or payment was allowed or made by reason of section 6427(fXl)), such person shall be treated as the refiner of such taxable fuel. The amount of tax imposed on any removal of such fuel by such person shall be reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or entry of such fuel. "(8) TERMINATION.—Paragraphs (1) and (2) shall not apply to aiw removal, entry, or sale after September 30, 2000. "(d) TERMINATION.— "(1) IN GENERAL.—On and after October 1, 1999, each rate of tax specified in subsection (aX2XA) shall be 4.3 cents per gallon. "(2) LEAKING UNDERGROUND STORAGE TANK TRUST FUND FINANCING RATE.—^The Leaking Underground Storage Tank Trust Fund financing rate under subsection (aX2) snail not apply after December 31,1995. Regulations. "(e) REFUNDS IN CERTAIN CASES.—Under regulations prescribed by the Secretaiy, if any person who paid the tax imposed by this section with respect to any taxable fuel establishes to the satisfaction of the Sescretary that a prior tax was paid (and not credited or refunded) with respect to such taxable fuel, then an amount equal to the tax paid by such person shall be allowed