SECTION 6. EFFECTIVE DATE

.01 In general . This revenue procedure is effective for a taxpayer’s taxable year that includes August 20, 1996, the date of enactment of the Act.

.02 Form 3115 pending with the Ser- vice. Because this revenue procedure provides the exclusive procedure for making the retail motor fuels outlet election, the national office will return any Form 3115 filed with the national office under Rev. Proc. 92–20, 1992–1 C.B. 685, or Rev. Proc. 96–31 for a change in method of accounting within the scope of this revenue procedure. A taxpayer that has timely filed a Form 3115 with the national office prior to the publication date of this revenue procedure must use this revenue procedure and will be so notified to this effect by the national office. If all of the property subject to the Form 3115 appears to be within the scope of this revenue procedure, any user fee submitted with the Form 3115 will be returned to the taxpayer.

.03 Claim for refund pending with the Service. Because this revenue procedure provides the exclusive procedure for making the retail motor fuels outlet election provided by § 1120 of the Act, the Service will deny any claim for refund that is filed to make this election, except for any amended return filed under section 5.04(1) of this revenue procedure.