provided, any reference in this title to tax imposed by this title shall be deemed also to refer to the fee provided by this section. (2) Time at which fee collected Any fee due under this section shall be included with a taxpayer's return under chapter 1 for the taxable year. . (2) Clerical amendment The table of chapters for subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Chapter 50A—Alternative fuel vehicle highway user fee . (b) Transfers of fees to highway trust fund Section 9503(b)(1) of the Internal Revenue Code of 1986 is amended— (1) by inserting and fees after the taxes