Section 3. TRANSITION RELIEF

(a) In general . When ATRA was enacted on January 2, 2013, the time had already passed for filing some claims for payment under section 6427(i)(3)(C). The time for filing certain other claims for payment will expire before or shortly after this

Notice is released. This Notice extends the time allowed to file these claims. These claims may be combined on a single form with claims for an excise tax credit under section 6426. This Notice does not affect the time for filing claims under section 34 (relating to refundable income tax credits) or section 6426 (relating to excise tax credits). Further, this Notice does not affect a claimant’s ability to amend a previously-filed income tax return on which the claimant claimed a section 34 credit so that a section 6427(e) claim may be made pursuant to this Notice. For example, if before April 3, 2013, a claimant filed a claim for an income tax credit under section 34 for 2012, the claimant may amend its income tax return to remove that claim under section 34 and instead file a claim for payment under section 6427(e) pursuant to the procedures in section 3(b) of this Notice.

(b) Allowable claims . The IRS will consider a claim as timely filed if—

(1) The claim relates to sales or uses of biodiesel mixtures or alternative fuel in 2012 for which either a credit under section 6426 or a payment under section 6427 is allowed;

(2) The claim is filed on Form 8849 in accordance with the instructions for that form (as modified by this paragraph 3(b));

(3) The claimant has not made, and will not make, this claim on any other form or at any other time except for a claim that—

(i) Had previously been rejected by the IRS solely because the claim was untimely; or

(ii) Has been repaid by the claimant on an amended income tax return as described in paragraph (a) of this section; and

(4) The claim is filed by July 1, 2013.