((a)) ** In general**

((1)) ** Tires and taxable fuel** Where before , any article subject to the tax imposed by section 4071 or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to such article on and after , if claim for such credit or refund is filed with the Secretary on or before , based upon a request submitted to the manufacturer, producer, or importer before , by the dealer who held the article in respect of which the credit or refund is claimed, and, on or before , reimbursement has been made to such dealer by such manufacturer, producer, or importer for the tax reduction on such article or written consent has been obtained from such dealer to allowance of such credit or refund. No credit or refund shall be allowable under this paragraph with respect to taxable fuel in retail stocks held at the place where intended to be sold at retail, nor with respect to taxable fuel held for sale by a producer or importer of taxable fuel.October 1, 20282028-10-01October 1, 20282028-10-01March 31, 20292029-03-31January 1, 20292029-01-01March 31, 20292029-03-31

((2)) ** Definitions** For purposes of this section—

((A)) The term “dealer” includes a wholesaler, jobber, distributor, or retailer.

((B)) An article shall be considered as “held by a dealer” if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other than a dealer.

((b)) ** Limitation on eligibility for credit or refund** No manufacturer, producer, or importer shall be entitled to credit or refund under subsection (a) unless he has in his possession such evidence of the inventories with respect to which the credit or refund is claimed as may be required by regulations prescribed under this section.

((c)) ** Other laws applicable** All provisions of law, including penalties, applicable in respect of the taxes imposed by sections 4071 and 4081 shall, insofar as applicable and not inconsistent with subsections (a) and (b) of this section, apply in respect of the credits and refunds provided for in subsection (a) to the same extent as if such credits or refunds constituted overpayments of such taxes.