under section 45 for such facility for such year. Except as provided in subsection (b), such payment shall be treated as made on the later of the due date of the return of such tax or the date on which such return is filed. (b) Quarterly election (1) In general At the close of any quarter of the taxable year of any taxpayer entitled to a credit with respect to an eligible coal refuse facility, if a claim is filed under this section, the Secretary shall pay (without interest) an amount equal to the credit determined under section 45 for such quarter, calculated as if such credit were determined on a quarterly basis and as if the tons of coal refuse under section 45(e)(12)(B) were reported quarterly on Schedule 4, Part A (Fossil Fuel Stocks at the End of the Reporting Period and the Data Balance) of the U.S. Energy Information Administration Form-EIA923 Power Plant Operations Report (or any amended, successor, or similar form). (2) Time for filing claim No claim filed under this subsection (b) shall be allowed unless filed during the first quarter following the last quarter included in the claim. (3) Payment of claim Notwithstanding paragraph (1) of this subsection, if the Secretary has not paid pursuant to a claim filed under this section within 45 days of the date of the filing of such claim (20 days in the case of an electronic claim), the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621. (c) Special rules for partnerships and S corporations In the case of an eligible coal refuse facility owned or used by a partnership or an S corporation— (1) the elections under subsection (a) or (b) may be made only by such partnership or S corporation, (2) such partnership or S corporation shall be treated as making the payment referred to in subsection (a) only to the extent of the proportionate share of such partnership or S corporation as is owned by persons who would be treated as making such payment if the property were owned or used by such persons,