; (B) in the heading of paragraph (2), by striking October 1, 2022 and inserting October 1, 2023 ; (C) in paragraph (2), by striking after September 30, 2022, and before July 1, 2023 and inserting after September 30, 2023, and before July 1, 2024 ; and (D) in paragraph (6)(B), by striking October 1, 2020 and inserting October 1, 2023 . (c) Floor stock refunds (1) In general If— (A) before October 1, 2023, tax has been imposed under section 4081 of the Internal Revenue Code of 1986 on any liquid; and (B) on such date such liquid 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 person who paid such tax (in this subsection referred to as the taxpayer ) an amount equal to the excess of the tax paid by the taxpayer over the amount of such tax which would be imposed on such liquid had the taxable event occurred on such date. (2) Time for filing claims No credit or refund shall be allowed or made under this subsection unless— (A) claim therefor is filed with the Secretary of the Treasury before April 1, 2024; and (B) in any case where liquid is held by a dealer (other than the taxpayer) on October 1, 2023— (i) the dealer submits a request for refund or credit to the taxpayer before January 1, 2024; and (ii) the taxpayer has repaid or agreed to repay the amount so claimed to such dealer or has obtained the written consent of such dealer to the allowance of the credit or the making of the refund. (3) Exception for fuel held in retail stocks No credit or refund shall be allowed under this subsection with respect to any liquid in retail stocks held at the place where intended to be sold at retail. (4) Definitions For purposes of this subsection, the terms dealer and held by a dealer have the respective meanings given to such terms by section 6412 of such Code