§ 34. Certain uses of gasoline and special fuels

• (a) 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 section 6420(g)),
  • (2) under section 6421 (determined without regard to section 6421(i)), and
  • (3) under section 6427 (determined without regard to section 6427(k)).
• (b) 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 section 6421(i) or 6427(k), is payable under such section.