; (C) by striking paragraph (3) and inserting the following new paragraph: (3) Rate of tax The rate of tax imposed by this subsection shall be the rate of tax applicable under section 4081(a)(2)(A)(iv) which is in effect at the time of such sale or use. ; and (D) by striking Certain liquids used as fuel in aviation in the heading and inserting Aviation-Grade kerosene . (2) Partial refund of full rate Section 6427(l)(2) of such Code is amended to read as follows: (2) Nontaxable use For purposes of this subsection, the term nontaxable use means— (A) in the case of diesel fuel or kerosene, any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax, and (B) in the case of aviation-grade kerosene— (i) any use which is exempt from the tax imposed by section 4041(c) other than by reason of a prior imposition of tax, or (ii) any use in commercial aviation (within the meaning of section 4083(b)). . (3) Conforming amendments (A) Section 4041(a)(1)(B) of such Code is amended by adding at the end the following: This subparagraph shall not apply to aviation-grade kerosene. . (B) The heading for section 6427(l) of such Code is amended by striking and kerosene and inserting , kerosene, and aviation fuel . (C) Section 6427(l)(4) of such Code is amended— (i) in subparagraph (A)— (I) by striking kerosene in subparagraph (A) and inserting aviation-grade kerosene ; (II) by striking section 4081(a)(2)(A)(iii) and inserting section 4081(a)(2)(A)(iv) ; and (III) by striking Kerosene used in commercial aviation in the heading and inserting In general