such tax. (2) Method of payment The tax imposed by subsection (a) shall be paid in such manner as the Secretary shall prescribe. (3) Time of payment The tax imposed by subsection (a) shall be paid on or before the date which is 6 months after the floor stocks tax date. (c) Definitions For purposes of this section— (1) Held by a person A liquid shall be considered as held by a person if title thereto has passed to such person (whether or not delivery to the person has been made). (2) Taxable liquid The term taxable liquid means diesel fuel and kerosene (other than aviation-grade kerosene). (3) Floor stocks date The term floor stocks tax date means any January 1 of any calendar year beginning after the date of the enactment of this Act on which a rate of tax under section 4041 or 4081 of such Code increases pursuant to an amendment made by section 2. (4) Secretary The term Secretary means the Secretary of the Treasury. (d) Exception for exempt uses The tax imposed by subsection (a) shall not apply to taxable liquid held by any person exclusively for any use to the extent a credit or refund of the tax imposed by a section of such Code is allowable for such use. (e) Exception for fuel held in vehicle tank No tax shall be imposed by subsection (a) on taxable liquid held in the tank of a motor vehicle or motorboat. (f) Exception for certain amounts of fuel (1) In general No tax shall be imposed by subsection (A) on any liquid held on the floor stocks tax date by any person if the aggregate amount of liquid held by such person on such date does not exceed 2,000 gallons. The preceding sentence shall apply only if such person submits to the Secretary (at the time and in the manner required by the Secretary) such information as the Secretary shall require for purposes of this paragraph. (2) Exempt fuel For purposes of paragraph (1), there shall not be taken into account fuel held by any person which is exempt from the tax imposed by subsection (a) by reason of subsection (d) or (e). (3) Controlled groups For purposes of