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Internal Revenue Code, § 4041. Imposition Of Tax

I.R.C. § 4041(a) Diesel Fuel And Special Motor Fuels
I.R.C. § 4041(a)(1) Tax On Diesel Fuel And Kerosene In Certain Cases
I.R.C. § 4041(a)(1)(A) In General
There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
I.R.C. § 4041(a)(1)(A)(i)
sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
I.R.C. § 4041(a)(1)(A)(ii)
used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
I.R.C. § 4041(a)(1)(B) Exemption For Previously Taxed Fuel
No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
I.R.C. § 4041(a)(1)(C) Rate Of Tax
I.R.C. § 4041(a)(1)(C)(i) In General
Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
I.R.C. § 4041(a)(1)(C)(ii) Rate Of Tax On Trains
In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
I.R.C. § 4041(a)(1)(C)(ii)(I)
3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
I.R.C. § 4041(a)(1)(C)(ii)(II)
2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
I.R.C. § 4041(a)(1)(C)(ii)(III)
0 after December 31, 2006.
I.R.C. § 4041(a)(1)(C)(iii) Rate Of Tax On Certain Buses
I.R.C. § 4041(a)(1)(C)(iii)(I) In General
Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents per gallon (4.3 cents per gallon after September 30, 2022).
I.R.C. § 4041(a)(1)(C)(iii)(II) School Bus And Intracity Transportation
No tax shall be imposed by this paragraph on any sale for use, or use, described in subparagraph (B) or (C) of section 6427(b)(2).
I.R.C. § 4041(a)(2) Alternative Fuels
I.R.C. § 4041(a)(2)(A) In General
There is hereby imposed a tax on any liquid (other than gas oil, fuel oil, or any product taxable under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate))—
I.R.C. § 4041(a)(2)(A)(i)
sold by any person to an owner, lessee, or other operator of a motor vehicle or motorboat for use as a fuel in such motor vehicle or motorboat, or
I.R.C. § 4041(a)(2)(A)(ii)
used by any person as a fuel in a motor vehicle or motorboat unless there was a taxable sale of such liquid under clause (i).
I.R.C. § 4041(a)(2)(B) Rate Of Tax
The rate of the tax imposed by this paragraph shall be—
I.R.C. § 4041(a)(2)(B)(i)
except as otherwise provided in this subparagraph, the rate of tax specified in section 4081(a)(2)(A)(i) which is in effect at the time of such sale or use,
I.R.C. § 4041(a)(2)(B)(ii)
in the case of liquefied petroleum gas, 18.3 cents per energy equivalent of a gallon of gasoline,
I.R.C. § 4041(a)(2)(B)(iii)
in the case of any liquid fuel (other than ethanol and methanol) derived from coal (including peat) and liquid hydrocarbons derived from biomass (as defined in section 45K(c)(3)), 24.3 cents per gallon, and
I.R.C. § 4041(a)(2)(B)(iv)
in the case of liquefied natural gas, 24.3 cents per energy equivalent of a gallon of diesel.
I.R.C. § 4041(a)(2)(C) Energy Equivalent Of A Gallon Of Gasoline
For purposes of this paragraph, the term “energy equivalent of a gallon of gasoline” means, with respect to a liquefied petroleum gas fuel, the amount of such fuel having a Btu content of 115,400 (lower heating value). For purposes of the preceding sentence, a Btu content of 115,400 (lower heating value) is equal to 5.75 pounds of liquefied petroleum gas.
I.R.C. § 4041(a)(2)(D) Energy Equivalent Of A Gallon Of Diesel
For purposes of this paragraph, the term “energy equivalent of a gallon of diesel” means, with respect to a liquefied natural gas fuel, the amount of such fuel having a Btu content of 128,700 (lower heating value). For purposes of the preceding sentence, a Btu content of 128,700 (lower heating value) is equal to 6.06 pounds of liquefied natural gas.
I.R.C. § 4041(a)(3) Compressed Natural Gas
I.R.C. § 4041(a)(3)(A) In General
There is hereby imposed a tax on compressed natural gas—
I.R.C. § 4041(a)(3)(A)(i)
sold by any person to an owner, lessee, or other operator of a motor vehicle or motorboat for use as a fuel in such motor vehicle or motorboat, or
I.R.C. § 4041(a)(3)(A)(ii)
used by any person as a fuel in a motor vehicle or motorboat unless there was a taxable sale of such gas under clause (i).
The rate of the tax imposed by this paragraph shall be 18.3 cents per energy equivalent of a gallon of gasoline.
I.R.C. § 4041(a)(3)(B) Bus Uses
No tax shall be imposed by this paragraph on any sale for use, or use, described in subparagraph (B) or (C) of section 6427(b)(2) (relating to school bus and intracity transportation).
I.R.C. § 4041(a)(3)(C) Administrative Provisions
For purposes of applying this title with respect to the taxes imposed by this subsection, references to any liquid subject to tax under this subsection shall be treated as including references to compressed natural gas subject to tax under this paragraph, and references to gallons shall be treated as including references to energy equivalent of a gallon of gasoline with respect to such gas.
I.R.C. § 4041(a)(3)(D) Energy Equivalent Of A Gallon Of Gasoline
For purposes of this paragraph, the term “energy equivalent of a gallon of gasoline” means 5.66 pounds of compressed natural gas.
I.R.C. § 4041(b) Exemption For Off-Highway Business Use; Reduction In Tax For Qualified Methanol And Ethanol Fuel
I.R.C. § 4041(b)(1) Exemption For Off-Highway Business Use
I.R.C. § 4041(b)(1)(A) In General
No tax shall be imposed by subsection (a) on liquids sold for use or used in an off-highway business use.
I.R.C. § 4041(b)(1)(B) Tax Where Other Use
If a liquid on which no tax was imposed by reason of subparagraph (A) is used otherwise than in an off-highway business use, a tax shall be imposed by paragraph (1)(B), (2)(B), or (3)(A)(ii) of subsection (a) (whichever is appropriate) and by the corresponding provision of subsection (d)(1) (if any).
I.R.C. § 4041(b)(1)(C) Off-Highway Business Use Defined
For purposes of this subsection, the term “off-highway business use” has the meaning given to such term by section 6421(e)(2); except that such term shall not, for purposes of subsection (a)(1), include use in a diesel-powered train.
I.R.C. § 4041(b)(2) Qualified Methanol And Ethanol Fuel
I.R.C. § 4041(b)(2)(A) In General
In the case of any qualified methanol or ethanol fuel—
I.R.C. § 4041(b)(2)(A)(i)
the rate applicable under subsection (a)(2) shall be the applicable blender rate per gallon less than the otherwise applicable rate (6 cents per gallon in the case of a mixture none of the alcohol in which consists of ethanol), and
I.R.C. § 4041(b)(2)(A)(ii)
subsection (d)(1) shall be applied by substituting “0.05 cent” for “0.1 cent” with respect to the sales and uses to which clause (i) applies.
I.R.C. § 4041(b)(2)(B) Qualified Methanol And Ethanol Fuel Produced From Coal
The term “qualified methanol or ethanol fuel” means any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from coal (including peat).
I.R.C. § 4041(b)(2)(C) Applicable Blender Rate
For purposes of subparagraph (A)(i), the applicable blender rate is—
I.R.C. § 4041(b)(2)(C)(i)
except as provided in clause (ii), 5.4 cents, and
I.R.C. § 4041(b)(2)(C)(ii)
for sales or uses during calendar years 2001 through 2008, 1/10 of the blender amount applicable under section 40(h)(2) for the calendar year in which the sale or use occurs.
I.R.C. § 4041(b)(2)(D) Termination
On and after January 1, 2009, subparagraph (A) shall not apply.
I.R.C. § 4041(c) Certain Liquids Used As A Fuel In Aviation
I.R.C. § 4041(c)(1) In General
There is hereby imposed a tax upon any liquid for use as a fuel other than aviation gasoline—
I.R.C. § 4041(c)(1)(A)
sold by any person to an owner, lessee, or other operator of an aircraft for use in such aircraft, or
I.R.C. § 4041(c)(1)(B)
used by any person in an aircraft unless there was a taxable sale of such fuel under subparagraph (A).
I.R.C. § 4041(c)(2) Exemption For Previously Taxed Fuel
No tax shall be imposed by this subsection on the sale or use of any liquid for use as a fuel other than aviation gasoline if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
I.R.C. § 4041(c)(3) Rate Of Tax
The rate of tax imposed by this subsection shall be 21.8 cents per gallon (4.3 cents per gallon with respect to any sale or use for commercial aviation).
I.R.C. § 4041(d) Additional Taxes To Fund Leaking Underground Storage Tank Trust Fund
I.R.C. § 4041(d)(1) Tax On Sales And Uses Subject To Tax Under Subsection (a)
In addition to the taxes imposed by subsection (a), there is hereby imposed a tax of 0.1 cent a gallon on the sale or use of any liquid (other than liquefied petroleum gas and other than liquefied natural gas) if tax is imposed by subsection (a)(1) or (2) on such sale or use. No tax shall be imposed under the preceding sentence on the sale or use of any liquid if tax was imposed with respect to such liquid under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.
I.R.C. § 4041(d)(2) Liquids Used In Aviation
In addition to the taxes imposed by subsection (c), there is hereby imposed a tax of 0.1 cent a gallon on any liquid (other than gasoline (as defined in section 4083))—
I.R.C. § 4041(d)(2)(A)
sold by any person to an owner, lessee, or other operator of an aircraft for use as a fuel in such aircraft, or
I.R.C. § 4041(d)(2)(B)
used by any person as a fuel in an aircraft unless there was a taxable sale of such liquid under subparagraph (A).
No tax shall be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4081.
I.R.C. § 4041(d)(3) Diesel Fuel Used In Trains
In the case of any sale for use or use after December 31, 2006, there is hereby imposed a tax of 0.1 cent per gallon on any liquid other than gasoline (as defined in section 4083)—
I.R.C. § 4041(d)(3)(A)
sold by any person to an owner, lessee, or other operator of a diesel-powered train for use as a fuel in such train, or
I.R.C. § 4041(d)(3)(B)
used by any person as a fuel in a diesel-powered train unless there was a taxable sale of such fuel under subparagraph (A). No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081.
I.R.C. § 4041(d)(4) Termination
The taxes imposed by this subsection shall not apply during any period during which the Leaking Underground Storage Tank Trust Fund financing rate under section 4081 does not apply.
I.R.C. § 4041(d)(5) Nonapplication Of Exemptions Other Than For Exports
For purposes of this section, the tax imposed under this subsection shall be determined without regard to subsections (b)(1)(A), (f), (g) , (h), and (l). The preceding sentence shall not apply with respect to subsection (g)(3) and so much of subsection (g)(1) as relates to vessels (within the meaning of section 4221(d)(3)) employed in foreign trade or trade between the United States and any of its possessions.
I.R.C. § 4041(e) Additional Tax
[Repealed. Pub. L. 108-357, title VIII, Sec. 853(d)(2), Oct. 22, 2004, 118 Stat. 1418.]
I.R.C. § 4041(f) Exemption For Farm Use
I.R.C. § 4041(f)(1) Exemption
Under regulations prescribed by the Secretary, no tax shall be imposed under this section on any liquid sold for use or used on a farm for farming purposes.
I.R.C. § 4041(f)(2) Use On A Farm For Farming Purposes
For purposes of paragraph (1) of this subsection, use on a farm for farming purposes shall be determined in accordance with paragraphs (1), (2), and (3) of section 6420(c).
I.R.C. § 4041(g) Other Exemptions
Under regulations prescribed by the Secretary, no tax shall be imposed under this section—
I.R.C. § 4041(g)(1)
on any liquid sold for use or used as supplies for vessels or aircraft (within the meaning of section 4221(d)(3));
I.R.C. § 4041(g)(2)
with respect to the sale of any liquid for the exclusive use of any State, any political subdivision of a State, or the District of Columbia, or with respect to the use by any of the foregoing of any liquid as a fuel;
I.R.C. § 4041(g)(3)
upon the sale of any liquid for export, or for shipment to a possession of the United States, and in due course so exported or shipped;
I.R.C. § 4041(g)(4)
with respect to the sale of any liquid to a nonprofit educational organization for its exclusive use, or with respect to the use by a nonprofit educational organization of any liquid as a fuel; and
I.R.C. § 4041(g)(5)
with respect to the sale of any liquid to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization's exclusive use in the collection, storage, or transportation of blood.
For purposes of paragraph (4), the term “nonprofit educational organization” means an educational organization described in section 170(b)(1)(A)(ii) which is exempt from income tax under section 501(a). The term also includes a school operated as an activity of an organization described in section 501(c)(3) which is exempt from income tax under section 501(a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.
I.R.C. § 4041(h) Exemption For Use By Certain Aircraft Museums
I.R.C. § 4041(h)(1) Exemption
Under regulations prescribed by the Secretary, no tax shall be imposed under this section on any liquid sold for use or used by an aircraft museum in an aircraft or vehicle owned by such museum and used exclusively for purposes set forth in paragraph (2)(C).
I.R.C. § 4041(h)(2) Definition Of Aircraft Museum
For purposes of this subsection, the term “aircraft museum” means an organization—
I.R.C. § 4041(h)(2)(A)
described in section 501(c)(3) which is exempt from income tax under section 501(a),
I.R.C. § 4041(h)(2)(B)
operated as a museum under charter by a State or the District of Columbia, and
I.R.C. § 4041(h)(2)(C)
operated exclusively for the procurement, care, and exhibition of aircraft of the type used for combat or transport in World War II.
I.R.C. § 4041(i) Registration
[Repealed. Pub. L. 108-357, title VIII, Sec. 853(d)(2), Oct. 22, 2004, 118 Stat. 1418.]
I.R.C. § 4041(j) Sales By United States, Etc.
The taxes imposed by this section shall apply with respect to liquids sold at retail by the United States, or by any agency or instrumentality of the United States, unless sales by such agency or instrumentality are by statute specifically exempted from such taxes.
I.R.C. § 4041(k) Fuels Containing Alcohol
[Repealed. Pub. L. 108-357, title III, Sec. 301(c)(6), Oct. 22, 2004, 118 Stat. 1418.]
I.R.C. § 4041(l) Exemption For Certain Uses
No tax shall be imposed under this section on any liquid sold for use in, or used in, a helicopter or a fixed wing aircraft for purposes of providing transportation with respect to which the requirements of subsection (f) or (g) of section 4261 are met.
I.R.C. § 4041(m) Certain Alcohol Fuels
I.R.C. § 4041(m)(1) In General
In the case of the sale or use of any partially exempt methanol or ethanol fuel the rate of the tax imposed by subsection (a)(2) shall be—
I.R.C. § 4041(m)(1)(A)
after September 30, 1997, and before October 1, 2022—
I.R.C. § 4041(m)(1)(A)(i)
in the case of fuel none of the alcohol in which consists of ethanol, 9.15 cents per gallon, and
I.R.C. § 4041(m)(1)(A)(ii)
in any other case, 11.3 cents per gallon, and
I.R.C. § 4041(m)(1)(B)
after September 30, 2022—
I.R.C. § 4041(m)(1)(B)(i)
in the case of fuel none of the alcohol in which consists of ethanol, 2.15 cents per gallon, and
I.R.C. § 4041(m)(1)(B)(ii)
in any other case, 4.3 cents per gallon.
I.R.C. § 4041(m)(2) Partially Exempt Methanol Or Ethanol Fuel
The term “partially exempt methanol or ethanol fuel" means any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from natural gas.
(Aug. 16, 1954, ch. 736, 68A Stat. 478; Mar. 30, 1955, ch. 18, Sec. 3(a)(1), 69 Stat. 14; Mar. 29, 1956, ch. 115, Sec. 3(a)(1), 70 Stat. 66; Apr. 2, 1956, ch. 160, Sec. 2(a)(1), 70 Stat. 89; June 29, 1956, ch. 462, title II, Sec. 202, 70 Stat. 387; Sept. 2, 1958, Pub. L. 85-859, title I, Sec. 119(b)(1), 72 Stat. 1286; Sept. 21, 1959, Pub. L. 86-342, title II, Sec. 201(b), 73 Stat. 613; June 29, 1961, Pub. L. 87-61, title II, Sec. 201(a), (c), (d), 75 Stat. 123, 124; June 21, 1965, Pub. L. 89-44, title VIII, Sec. 802(a)(2), 79 Stat. 159; May 21, 1970, Pub. L. 91-258, title II, Sec. 202, 84 Stat. 237; Dec. 31, 1970, Pub. L. 91-605, title III, Sec. 303(a)(1), (2), 84 Stat. 1743; May 5, 1976, Pub. L. 94-280, title III, Sec. 303(a)(1), (2), 90 Stat. 456; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1904(a)(1)(B), (C), 1906(b)(13)(A), 90 Stat. 1810, 1811, 1834; Oct. 17, 1976, Pub. L. 94-530, Sec. 1(a), 90 Stat. 2487; Nov. 6, 1978, Pub. L. 95-599, title V, Sec. 502(a)(1), (b), 92 Stat. 2756, 2757; Nov. 6, 1978, Pub. L. 95-600, title VII, Sec. 703(l)(1), (2), 92 Stat. 2942; Nov. 9, 1978, Pub. L. 95-618, title II, Sec. 221(b)(1), 222(a)(2), 233(a)(3)(B), 92 Stat. 3185, 3187, 3191; Apr. 2, 1980, Pub. L. 96-223, title II, Sec. 232(a)(2), 94 Stat. 273; July 1, 1980, Pub. L. 96-298, Sec. 1(a), 94 Stat. 829; Sept. 3, 1982, Pub. L. 97-248, title II, Sec. 279(a), (b)(1), 96 Stat. 563; Jan. 6, 1983, Pub. L. 97-424, title V, Sec. 511(a)(2), (b)(1), (c)(2), (d)(2), (g)(1), 516(a)(1), (b)(1), 96 Stat. 2169-2171, 2173, 2182, 2183; July 18, 1984, Pub. L. 98-369, div. A, title IX, Sec. 911(a), 912(a), 913(a), title X, Sec. 1018(a), 98 Stat. 1005, 1007, 1008, 1021; Oct. 17, 1986, Pub. L. 99-499, title V, Sec. 521(a)(2), (d)(1)-(3), 100 Stat. 1776, 1779; Oct. 22, 1986, Pub. L. 99-514, title IV, Sec. 422(a)(1), (2), title XVII, Sec. 1702(a), title XVIII, Sec. 1878(c)(1), 100 Stat. 2229, 2773, 2903; Apr. 2, 1987, Pub. L. 100-17, title V, Sec. 502(a)(1), (b)(1)-(3), (c)(1), 101 Stat. 256, 257; Dec. 22, 1987, Pub. L. 100-203, title X, Sec. 10502(b), 101 Stat. 1330-441; Dec. 30, 1987, Pub. L. 100-223, title IV, Sec. 402(b), 404(b), 405(b)(3), 101 Stat. 1532, 1533, 1535; Nov. 10, 1988, Pub. L. 100-647, title I, Sec. 1017(c)(3), (4), title II, Sec. 2001(d)(2), (3)(A)-(D), 102 Stat. 3576, 3595; Nov. 5, 1990, Pub. L. 101-508, title XI, Sec. 11211(a)(4), (b)(3), (6)(C)-(E)(i), (F), (d)(1), (2), (e)(1), (2), 11213(b)(2)(A), (B), (d)(2)(B), (e)(3), 104 Stat. 1388-423, 1388-425 to 1388-427, 1388-433, 1388-436; Dec. 18, 1991, Pub. L. 102-240, Sec. 8002(b); Aug. 10, 1993, Pub. L. 103-66, Sec. 13163, 13241, 12242; Aug. 20, 1996, Pub. L. 104-188, title I, Sec. 1208, 1609(a), (g), 110 Stat. 1755; Feb 28, 1997, Pub. L. 105-2, Sec. 2(a)(3); Pub. L. 105-34, title IX, X, XIV, XVI, Sec. 902, 907(a)(1), 1031(a)(3), 1032(e)(1), 1401(a), 1435(b), 101(f)(4)(A), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-178, title IX, Sec. 9002(a), 9003, 9006(a), June 9, 1998, 112 Stat 107; Pub. L. 105-206, title VI, Sec. 6010(g)(1), July 22, 1998, 112 Stat 685; Pub. L. 108-357, title II, III, VIII, Sec. 241(a), 301(c), 853, Oct. 22, 2004, 118 Stat. 1418; Pub. L. 109-58, title XIII, Sec. 1362(b)(2), Aug. 8, 2005, 119 Stat. 594; Pub. L. 109-59, title XI, Sec. 11101, 11113, 11151, 11161, Aug. 10, 2005, 119 Stat. 1144; Pub. L. 109-280, title XII, Sec. 1207(a), Aug. 17, 2006, 120 Stat. 780; Pub. L. 109-432, div. A, title II, Sec. 208, Dec. 20, 2006, 120 Stat. 2922; Pub. L. 110-172, Sec. 6(d), Dec. 29, 2007, 121 Stat. 2473; Pub. L. 112-30, title I, Sec. 142(a), Sept. 16, 2011, 125 Stat. 342; Pub. L. 112-102, title IV, Sec. 402, Mar. 30, 2012, 126 Stat. 271; Pub. L. 112-140, Sec. 402(a), June 29, 2012, 126 Stat. 391; Pub. L. 112-141, Sec. 40102(a), July 6, 2012, 126 Stat. 405; Pub. L. 114-41, title II, Sec. 2008, July 31, 2015, 129 Stat. 443; Pub. L. 114-94, Div. C, title XXI, Sec. 31102(a), Dec. 4, 2015.)
BACKGROUND NOTES
AMENDMENTS
2015 - Subsec. (a)(1)(C)(iii)(I). Pub. L. 114-94, Sec. 31102(a)(1)(A), amended subclause (I) by substituting “September 30, 2022” for “September 30, 2016”.
Subsec. (m)(1)(A). Pub. L. 114-94, Sec. 31102(a)(2)(A), amended subpar. (A) by substituting “October 1, 2022” for “October 1, 2016”.
Subsec. (m)(1)(B). Pub. L. 114-94, Sec. 31102(a)(1)(B), amended subpar. (A) by substituting “September 30, 2022” for “September 30, 2016”.
Subsec. (a)(2)(B). Pub. L. 114-41, Sec. 2008(a)(1), amended subpar. (B) by striking “and” at the end of clause (i), by redesignating clause (ii) as clause (iii), ad by adding new clause (ii).
Subsec. (a)(2)(B). Pub. L. 114-41, Sec. 2008(b)(1), amended subpar. (B) by striking “and” at the end of clause (ii), by substituting “, and” for the period at the end of clause (iii), and by adding clause (iv).
Subsec. (a)(2)(B)(iii). Pub. L. 114-41, Sec. 2008(b)(3), amended clause (iii) by striking “liquefied natural gas,” and by substituting “peat) and “ for “peat), and”.
Subsec. (a)(2)(C). Pub. L. 114-41, Sec. 2008(a)(2), amended par. (2) by adding subpar. (C).
Subsec. (a)(2)(D). Pub. L. 114-41, Sec. 2008(b)(2), amended par. (2) by adding subpar. (D).
Subsec. (a)(3)(D). Pub. L. 114-41, Sec. 2008(c), amended par. (3) by adding subpar. (D).
2012 - Subsec. (a)(1)(C)(iii)(I). Pub. L. 112-141, Sec. 40102(a)(1)(A), amended subclause (I) by substituting “September 30, 2016” for “June 30, 2012”.
Subsec. (m)(1)(A). Pub. L. 112-141, Sec. 40102(a)(2)(A), amended subpar. (A) by substituting “October 1, 2016” for “July 1, 2012”.
Subsec. (m)(1)(B). Pub. L. 112-141, Sec. 40102(a)(1)(B), amended subpar. (B) by substituting “September 30, 2016” for “June 30, 2012”.
Subsec. (a)(1)(C)(iii)(I). Pub. L. 112-140, Sec. 402(a)(1)(A), amended subclause (I) by substituting “July 6, 2012” for “June 30, 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.
Subsec. (m)(1)(A). Pub. L. 112-140, Sec. 402(a)(2)(A), amended subpar. (A) by substituting “July 7, 2012” for “July 1, 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.
Subsec. (m)(1)(B). Pub. L. 112-140, Sec. 402(a)(2)(A), amended subpar. (B) by substituting “July 6, 2012” for “June 30, 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.
Subsec. (a)(1)(C)(iii)(I). Pub. L. 112-102, Sec. 402(a)(1)(A), amended subclause (I) by substituting “June 30, 2012” for “March 31, 2012”.
Subsec. (m)(1)(A). Pub. L. 112-102, Sec. 402(a)(2)(A), amended subpar. (A) by substituting “July 1, 2012” for “April 1, 2012”.
Subsec. (m)(1)(B). Pub. L. 112-102, Sec. 402(a)(1)(B), amended subpar. (B) by substituting “June 30, 2012” for “March 31, 2012”.
2011 - Subsec. (a)(1)(C)(iii)(I). Pub. L. 112-30, Sec. 142(a)(1)(A), amended subclause (I) by substituting “March 31, 2012” for “September 30, 2011”.
Subsec. (m)(1)(A). Pub. L. 112-30, Sec. 142(a)(2)(A), amended subpar. (A) by substituting “April 1, 2012” for “October 1, 2011”.
Subsec. (m)(1)(B). Pub. L. 112-30, Sec. 142(a)(1)(B), amended subpar. (B) by substituting “March 31, 2012” for “September 30, 2011”.
2007 - Subsec. (d)(1). Pub. L. 110-172, Sec. 6(d)(1)(A), amended par. (1) by adding the sentence at the end.
Subsec. (d)(5). Pub. L. 110-172, Sec. 6(d)(2)(A), amended par. (5) by striking “(other than with respect to any sale for export under paragraph (3) thereof)” after “(g)” and by adding the sentence at the end.
Subsec. (d)(5). Pub. L. 110-172, Sec. 6(d)(3), amended par. (5) by inserting “(b)(1)(A),” after “subsections”.
2006 - Subsec. (b)(2)(B). Pub. L. 109-432, Sec. 208(c), amended the heading of subpar. (B) by substituting “Qualified Methanol and Ethanol Fuel Produced from Coal” for “Qualified Methanol or Ethanol Fuel”.
Subsec. (b)(2)(C)(ii). Pub. L. 109-432, Sec. 208(b), amended clause (ii) by substituting “2008” for “2007”.
Subsec. (b)(2)(D). Pub. L. 109-432, Sec. 208(a), amended subpar. (D) by substituting “January 1, 2009” for “October 1, 2007”.
Subsec. (g)(3)-(5). Pub. L. 109-280, Sec. 1207(a), amended subsec. (g) by striking “and” at the end of par. (3), by substituting “; and” for the period at the end of par. (4), and by adding par. (5).
2005 - Subsec. (a)(1)(B). Pub. L. 109-59, Sec. 11161(b)(3)(A), amended subpar. (B) by striking the last sentence. Before being striked, it read as follows: “This subparagraph shall not apply to aviation-grade kerosene.”
Subsec. (a)(1)(C)(iii)(I). Pub. L. 109-59, Sec. 11101(a)(1)(A), amended subclause (I) by substituting “2011” for “2005”.
Subsec. (a)(2). Pub. L. 109-59, Sec. 11113(a)(3), amended the heading of par. (2) by substituting “Alternative Fuels” for “Special Motor Fuels”.
Subsec. (a)(2)(B). Pub. L. 109-59, Sec. 11101(a)(1)(B), amended subpar. (B) by substituting “2011” for “2005”.
Subsec. (a)(2)(B). Pub. L. 109-59, Sec. 1113(a)(1)(C), struck the last sentence. Before being struck, it read as follows:
“In the case of any sale or use after September 30, 2011, clause (ii) shall be applied by substituting ‘3.2 cents’ for ‘13.6 cents’, and clause (iii) shall be applied by substituting ‘2.8 cents’ for ‘11.9 cents’.”
Subsec. (a)(2)(B)(i). Pub. L. 109-59, Sec. 11113(a)(1)(A), amended clause (i) by inserting “and” at the end.
Subsec. (a)(2)(B)(ii). Pub. L. 109-59, Sec. 11151(e)(2), amended clause (ii) by substituting “section 45K(c)(3)” for “section 29(c)(3)”.
Subsec. (a)(2)(B)(ii)-(iii). Pub. L. 109-59, Sec. 11113(a)(1)(B), struck clause (ii) and (iii) and added a clause (ii). Before being struck, clause (ii) and (iii) read as follows:
“(ii) 13.6 cents per gallon in the case of liquefied petroleum gas, and
“(iii) 11.9 cents per gallon in the case of liquefied natural gas.”
Subsec. (a)(3)(A). Pub. L. 109-59, Sec. 11113(a)(2)(A), amended subpar. (A) by substituting “18.3 cents per energy equivalent of a gallon of gasoline” for “48.54 cents per MCF (determined at standard temperature and pressure)”.
Subsec. (a)(3)(C). Pub. L. 109-59, Sec. 11113(a)(2)(B), amended subpar. (C) by substituting “energy equivalent of a gallon of gasoline” for “MCF”.
Subsec. (c). Pub. L. 109-59, Sec. 11161(b)(1)(D), amended subsec. (c) substituting “Certain Liquids Used as a Fuel in Aviation” for “Aviation-grade Kerosene" in the heading.
Subsec. (c)(1). Pub. L. 109-59, Sec. 11161(b)(1)(A), amended par. (1) by substituting “any liquid for use as a fuel other than aviation gasoline” for “aviation-grade kerosene”.
Subsec. (c)(2). Pub. L. 109-59, Sec. 11161(b)(1)(B), amended par. (2) by substituting “liquid for use as a fuel other than aviation gasoline” for “aviation-grade kerosene”.
Subsec. (c)(3). Pub. L. 109-59, Sec. 11161(b)(1)(C), struck par. (3) and added a par. (3). Before being struck it read as follows:
“(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.”
Subsec. (m)(1). Pub. L. 109-59, Sec. 11101(a)(1)(C), amended par. (1) by substituting “2011” for “2005” each place it appeared.
Subsec. (a)(1)(B). Pub. L. 109-58, Sec. 1362(b)(2)(A), amended subpar. (A) by inserting “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081”.
Subsec. (a)(2)(A). Pub. L. 109-58, Sec. 1362(b)(2)(A), amended subpar. (A) by inserting “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081”.
Subsec. (b)(1)(A). Pub. L. 109-58, Sec. 1362(b)(2)(B), amended subpar. (A) by striking “or (d)(1))” after “subsection (a)”.
Subsec. (c)(2). Pub. L. 109-58, Sec. 1362(b)(2)(A), amended subpar. (A) by inserting “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081”.
Subsec. (d)(5). Pub. L. 109-58, Sec. 1362(b)(2)(C), added par. (5).
2004 - Subsec. (a)(1). Pub. L. 108-357, Sec. 853(a)(6), amended par. (1) by inserting “and kerosene” after “diesel fuel” in the heading and by adding the sentence at the end of subpar. (B).
Subsec. (a)(1)(C)(ii). Pub. L. 108-357, Sec. 241(a), struck subclause (I)-(III) and added subclause (I)-(IV). Before being struck, subclauses (I)-(III) read as follows:
“(I) 6.8 cents per gallon after September 30, 1993, and before October 1, 1995,
“(II) 5.55 cents per gallon after September 30, 1995, and before November 1, 1998, and
“(III) 4.3 cents per gallon after October 31, 1998.”
Subsec. (b)(2)(B). Pub. L. 108-357, Sec. 301(c)(5), amended subpar. (B) by substituting “coal (including peat)” for “a substance other than petroleum or natural gas”.
Subsec. (c). Pub. L. 108-357, Sec. 853(d)(2)(A), amended subsec. (c). Before amendment it read as follows:
“(c) Noncommercial aviation
“(1) Tax on nongasoline fuels where no tax imposed on fuel under section 4091
“There is hereby imposed a tax upon kerosene and any other liquid (other than any product taxable under section 4081)--
“(A) sold by any person to an owner, lessee, or other operator of an aircraft, for use as a fuel in such aircraft in noncommercial aviation; or
“(B) used by any person as a fuel in an aircraft in noncommercial aviation, unless there was a taxable sale of such liquid under this section. The rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4091(b)(1) which is in effect at the time of such sale or use. No tax shall be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091.
“(2) Definition of noncommercial aviation
“For purposes of this chapter, the term “noncommercial aviation” means any use of an aircraft, other than use in a business of transporting persons or property for compensation or hire by air. The term also includes any use of an aircraft, in a business described in the preceding sentence, which is properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of section 4261(h).
“(3) Termination.--
“The rate of the taxes imposed by paragraph (1) shall be 4.3 cents per gallon--
“(A) after December 31, 1996, and before the date which is 7 days after the date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, and
“(B) after September 30, 2007.”
Subsec. (d)(2). Pub. L. 108-357, Sec. 843(d)(2)(B), amended par. (2) by substituting “section 4081” for “section 4091”.
Subsec. (d)(3)-(4). Pub. L. 108-357, Sec. 241(a)(2)(A), redesignated par. (3) as par. (4) and added par. (3).
Subsec. (e). Pub. L. 108-357, Sec. 853(d)(2)(C), struck subsec. (e). Before being struck, it read as follows:
“(e) Additional tax
“If a liquid on which tax was imposed on the sale thereof is taxable at a higher rate under subsection (c)(1) of this section on the use thereof, there is hereby imposed a tax equal to the difference between the tax so imposed and the tax payable at such higher rate.”
Subsec. (i). Pub. L. 108-357, Sec. 853(d)(2)(D), struck subsec. (i). Before being struck, it read as follows:
“(i) Registration
“If any liquid is sold by any person for use as a fuel in an aircraft, it shall be presumed for purposes of this section that a tax imposed by this section applies to the sale of such liquid unless the purchaser is registered in such manner (and furnished such information in respect of the use of the liquid) as the Secretary shall by regulations provide.”
Subsec. (k). Pub. L. 108-357, Sec. 301(c)(6), struck subsec. (k). Before being struck, it read as follows:
“(k) Fuels containing alcohol
“(1) In general
“Under regulations prescribed by the Secretary, in the case of the sale or use of any liquid at least 10 percent of which consists of alcohol (as defined in section 4081(c)(3))--
“(A) rates under paragraphs (1) and (2) of subsection (a) shall be comparable rates under sections 4081(c), and
“(B) the rate of the tax imposed by subsection (c)(1) shall be the comparable rate under section 4091(c).
“(2) Later separation
“If any person separates the liquid fuel from a mixture of the liquid fuel and alcohol to which paragraph (1) applied, such separation shall be treated as a sale of the liquid fuel. Any tax imposed on such sale shall be reduced by the amount (if any) of the tax imposed on the sale of such mixture.
“(3) Termination
“Paragraph (1) shall not apply to any sale or use after September 30, 2007.”
Subsec. (m)(1). Pub. L. 108-357, Sec. 853(d)(2)(E), amended par. (1). Prior to amendment it read as follows:
“(1) In general
“(A) the rate of the tax imposed by subsection (a)(2) shall be--
“(i) after September 30, 1997, and before October 1, 2005--
“(I) in the case of fuel none of the alcohol in which consists of ethanol, 9.15 cents per gallon, and
“(II) in any other case, 11.3 cents per gallon, and
“(ii) after September 30, 2005--
“(I) in the case of fuel none of the alcohol in which consists of ethanol, 2.15 cents per gallon, and
“(II) in any other case, 4.3 cents per gallon, and
“(B) the rate of the tax imposed by subsection (c)(1) shall be the comparable rate under section 4091(c)(1).”
1998 - Subsec. (l). Pub. L. 105-206, Sec. 6010(g)(1), amended subsec. (l) by substituting “subsection (f) or (g)” for “subsection (e) or (f)”.
Subsec. (a)(1)(C)(iii)(I). Pub. L. 105-178, Sec. 9002(a)(1)(A) amended subclause (I) by substituting “2005” for “1999”.
Subsec. (a)(1)(C)(iii)(II). Pub. L. 105-178, Sec. 9006(a)(1) amended subclause (II) by substituting “November 1, 1998” for “October 1, 1999”.
Subsec. (a)(1)(C)(iii)(III). Pub. L. 105-178, Sec. 9006(a)(2) amended subclause (III) by substituting “October 31, 1998” for “September 30, 1999”.
Subsec. (a)(2)(B). Pub. L. 105-178, Sec. 9002(a)(1)(B) amended subparagraph (B) by substituting “2005” for “1999”.
Subsec. (b)(2)(A)(i). Pub. L. 105-178, Sec. 9003(b)(2)(A)(i) amended clause (i) by substituting “the applicable blender rate” for “5.4 cents”.
Subsec. (b)(2)(C). Pub. L. 105-178, Sec. 9003(a)(1)(A) amended subparagraph (C) by substituting “2007” for “2000”.
Subsec. (b)(2)(C) and (D). Pub. L. 105-178, Sec. 9003(b)(2)(A)(ii) amended paragraph (2) by redesignating subparagraph (C) as (D) and inserting new subparagraph (C).
Subsec. (k)(3). Pub. L. 105-178, Sec. 9003(a)(1)(B) amended paragraph (3) by substituting “2007” for “2000”.
Subsec. (m)(1)(A). Pub. L. 105-178, Sec. 9002(a)(1)(C) amended subparagraph (A) by substituting “2005” for “1999”.
1997 - Subsec. (a)(1)(A). Pub. L. 105-34, Sec. 902(b)(1), amended subpar. (A) by substituting “or a diesel-powered train” for “, a diesel-powered train, or a diesel-powered boat” each place it appeared; and by substituting “vehicle or train” for “vehicle, train, or boat”.
Subsec. (a)(1)(D). Pub. L. 105-34, Sec. 902(b)(2), struck subpar. (D). Prior to being struck it read as follows:
“(D) Diesel fuel used in motorboats. --
In the case of any sale for use, or use, of fuel in a diesel-powered motorboat --
(i) no tax shall be imposed by subsection (a) or (d) (1) during the period beginning on the date which is 7 days after the date of the enactment of the Small Business Job Protection Act of 1996 and ending on December 31, 1997,
(ii) effective during the period after September 30, 1999, and before January 1, 2000, the rate of tax imposed by this paragraph is 24.3 cents per gallon, and
(iii) the termination of the tax under subsection (d) shall not occur before January 1, 2000. “
Subsec. (a)(2). Pub. L. 105-34, Sec. 1601(f)(4)(B), amended par. (2) by substituting “section 4081(a)(2)(A)(i)” for “section 4081(a)(2)(A)” in the last sentence.
Subsec. (a)(2). Pub. L. 105-34, Sec. 907(a)(1), amended par. (2). Prior to amendment it read as follows:
“(2) Special motor fuels
There is hereby imposed a tax on benzol, benzene, naphtha, liquefied petroleum gas, casing head and natural gasoline, or any other liquid (other than kerosene, gas oil, or fuel oil, or any product taxable under section 4081)--
(A) sold by any person to an owner, lessee, or other operator of a motor vehicle or motorboat for use as a fuel in such motor vehicle or motorboat, or
(B) used by any person as a fuel in a motor vehicle or motorboat unless there was a taxable sale of such liquid under subparagraph (A). The rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A)(i) on gasoline which is in effect at the time of such sale or use.
Subsec. (a)(2). Pub. L. 105-34, Sec. 1032(e)(1), amended par. (2) by striking “kerosene” before “gas oil” in subpar. (A).
Subsec. (c)(1). Pub. L. 105-34, Sec. 1032(e)(2), amended par. (1) by substituting “kerosene and any other liquid” for “any liquid”.
Subsec. (c)(2). Pub. L. 105-34, Sec. 1435(b), amended par. (2) by inserting “or by reason of section 4261(h)” before the period in the last sentence.
Subsec. (c)(3)(B). Pub. L. 105-34, Sec. 1031(a)(3), amended subpar. (B) by substituting “September 30, 2007” for “September 30, 1997”.
Subsec. (d)(1). Pub. L. 105-34, Sec. 907(a)(2), amended par. (1) by inserting “and other than liquefied natural gas” after “liquefied petroleum gas”.
Subsec. (l). Pub. L. 105-34, Sec. 1601(f)(4)(A), amended subsec. (l) by striking “helicopter” before “uses” in the heading and by inserting “or a fixed-wing aircraft” after “helicopter”.
Subsec. (m)(1)(A). Pub. L. 105-34, Sec. 907(b), amended subpar. (A). Prior to amendment it read as follows:
“(1) In general
(A) the rate of the tax imposed by subsection (a)(2) shall be
(i) 11.3 cents per gallon after September 30, 1993, and before October 1, 1999, and
(ii) 4.3 cents per gallon after September 30, 1999, and”.
Subsec. (c)(3). Pub. L. 105-2, 2(a)(3), revised paragraph (3), which prior to revision read as follows:
“(3) Termination
The taxes imposed by paragraph (1) shall apply during the period beginning on September 1, 1982, and ending on December 31, 1995, and during the period beginning on the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and ending on December 31, 1996. The termination under the preceding sentence shall not apply to so much of the tax imposed by paragraph (1) as does not exceed 4.3 cents per gallon.
1996 - Subsec. (a)(1)(D). Pub. L. 104-188, 1208, redesignated clauses (i) and (ii) as clauses (ii) and (iii), and added a new clause (i).
Subsec. (c)(2)-(5). Pub. L. 104-188, 1609(g), struck pars. (2) and (3), and redesignated pars. (4) and (5) as pars. (2) and (3), respectively. Before being struck, pars. (2) and (3) read as follows:
“(2) Gasoline.--There is hereby imposed a tax (at the rate specified in paragraph (3)) upon gasoline (as defined in section 4083) --
(A) sold by any person to an owner, lessee, or other operator of an aircraft, for use as a fuel in such aircraft in noncommercial aviation; or
(B) used by any person as a fuel in an aircraft in noncommercial aviation, unless there was a taxable sale of such product under subparagraph (A).
The tax imposed by this paragraph shall be in addition to any tax imposed under section 4081.
(3) Rate of tax. --
The rate of tax imposed by paragraph (2) on any gasoline is 1 cent per gallon.
Subsec. (c)(3) (as redesignated). Pub. L. 104-188, 1609(g), substituted “paragraph (1)” for “paragraphs (1) and (2)”.
Subsec. (c)(5) (before redesignation). Pub. L. 104-188, 1609(a), inserted “, and during the period beginning on the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and ending on December 31, 1996”.
Subsec. (k)(1). Pub. L. 104-188, 1609(g), added “and” at the end of subpar. (A), substituted “.” for “, and” at the end of subpar. (B), and struck subpar. (C). Before being struck, subpar. (C) read as follows:
“(C) no tax shall be imposed by subsection (c)(2).”
1993 - Subsec. (a)(1). Pub. L. 103-66, Sec. 13163(a)(2), amended par. (1) by substituting “diesel-powered highway vehicle or diesel-powered boat” for “diesel-powered highway vehicle” each place it appeared and by substituting “such vehicle or boat” for “such vehicle”.
Subsec. (a)(1). Pub. L. 103-66, Sec. 13242(d)(3), amended par. (1). Before amendment, it read as follows:
“(1) Tax on diesel fuel where no tax imposed on fuel under section 4091
“There is hereby imposed a tax on any liquid (other than any product taxable under section 4081)--
“(A) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or diesel-powered boat for use as a fuel in such vehicle or boat, or
“(B) used by any person as a fuel in a diesel-powered highway vehicle or diesel-powered boat unless there was a taxable sale of such liquid under subparagraph (A).
“The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the diesel fuel deficit reduction rate in effect under section 4091 at the time of such sale or use. No tax shall be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091.”
Subsec. (a)(2). Pub. L. 103-66, Sec. 13242(d)(4), amended par. (2) by striking “or paragraph (1) of the subsection” following “section 4081” and by striking the last sentence and inserting a new last sentence. Before being struck, it read as follows:
“The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the deficit reduction rate in effect under section 4081 at the time of such sale or use.”
Subsec. (a)(3). Pub. L. 103-66, Sec. 13241(e)(1), amended subsec. (a) by adding par. (3).
Subsec. (b)(1)(B). Pub. L. 103-66, Sec. 13242(d)(5)(A), amended subpar. (B) by substituting “paragraph (1)(B), (2)(B), or (3)(A)(ii)” for “paragraph (1)(B) or (2)(B)” and by inserting “(if any)” before the period.
Subsec. (b)(1)(C). Pub. L. 103-66, Sec. 13242(d)(5)(B), amended subpar. (C) by inserting “; except that such term shall not, for purposes of subsection (a)(1), include use in a diesel-powered train” before the period.
Subsec. (b)(2)(A)(i). Pub. L. 103-66, Sec. 13242(d)(5)(C), amended clause (i) by striking “Highway Trust Fund financing” preceding “rate applicable”.
Subsec. (c)(1). Pub. L. 103-66, Sec. 13241(b)(2)(B)(iii), amended par. (1) by striking “of 17.5 cents a gallon” following “imposed a tax”, and by inserting a sentence before the last sentence.
Subsec. (c)(1). Pub. L. 103-66, Sec. 13242(d)(6), amended par. (1) by striking the next to the last sentence [added by Pub. L. 103-66, Sec. 13241(b)(2)(B)] and by inserting a new flush sentence. Before being struck, the next to last sentence read as follows:
“The rate of the tax imposed by this paragraph shall be the sum of the Airport and Airway Trust Fund financing rate and the aviation fuel deficit reduction rate in effect under section 4091 at the time of such sale or use.”
Subsec. (c)(2). Pub. L. 103-66, Sec. 13242(d)(7), amended par. (2) by substituting “gasoline (as defined in section 4083)” for “any product taxable under section 4081”.
Subsec. (c)(5). Pub. L. 103-66, Sec. 13242(d)(9), amended par. (5) by adding a new sentence as the end.
Subsec. (d)(1). Pub. L. 103-66, Sec. 13241(e)(2), amended par. (1) by substituting “subsection (a)(1) or (2)” for “subsection (a)” the second place it appeared.
Subsec.(d)(2)-(4). Pub. L. 103-66, Sec. 13242(d)(9), struck par. (2) and redesignated par. (3)-(4) as par. (2)-(3), respectively. Before being struck, par. (2) read as follows:
Subsec. (d)(2). Pub. L. 103-66, Sec. 13242(d)(10), amended par. (2), as redesignated, by substituting “(other than gasoline (as defined in section 4083))" for “(other than any product taxable under section 4081)”.
Subsec. (f)(3). Pub. L. 103-66, Sec. 13241(f)(1), repealed par. (3). Before being repealed, it read as follows:
“(3) Termination.—Except with respect to the taxes imposed by subsection (d), paragraph (1) shall not apply on and after October 1, 1999.”
Subsec. (g). Pub. L. 103-66, Sec. 13241(f)(2), amended subsec. (g) by striking the last sentence. Prior to being struck, it read as follows:
“Except with respect to the taxes imposed by subsection (d), paragraphs (2) and (4) shall not apply on and after October 1, 1999.”
Subsec. (k)(1)(A). Pub. L. 103-66, Sec. 13242(d)(11), amended subpar. (A) by striking “Highway Trust Fund financing” preceding “rates under”, and by substituting “section 4081(c)” for “sections 4081(c) and 4091(c), as the case may be”.
Subsec. (k)(1)(B). Pub. L. 103-66, Sec. 13242(d)(12), amended subpar. (B) by substituting “4091(c)” for “4091(d)”.
Subsec. (m)(1)(A). Pub. L. 103-66, Sec. 13241(c), amended subpar. (A). Before being amended, it read as follows:
“(A) under subsection (a)(2) the Highway Trust Fund financing rate shall be 5.75 cents per gallon and the deficit reduction rate shall be 1.25 cents per gallon, and”.
Subsec. (m)(1)(A)-(B). Pub. L. 103-66, Sec. 13242(d)(13), amended subpar. (A) and (B). Before being amended, they read as follows:
“(A) under subsection (a)(2) --
“(i) the Highway Trust Fund financing rate shall be 5.75 cents per gallon, and
“(ii) the deficit reduction rate shall be 5.55 cents per gallon.
“(B) the rate of the tax imposed by subsection (c)(1) shall be the comparable rate under section 4091(d)(1).”
1991 - Subsec. (f)(3). Pub. L. 102-240, Sec. 8002(b)(1), amended par. (3) by substituting “1999” for “1995” each place it appeared.
Subsec. (g). Pub. L. 102-240, Sec. 8002(b)(2), amended subsec. (g) by substituting “1999” for “1995” each place it appeared.
1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11211(b)(6)(C)(i), struck out ‘of 15 cents a gallon’ after ‘imposed a tax’ in introductory provisions and inserted before last sentence ‘The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the diesel fuel deficit reduction rate in effect under section 4091 at the time of such sale or use.’
Subsec. (a)(2). Pub. L. 101-508, Sec. 11211(b)(3), substituted ‘imposed a tax’ for ‘imposed a tax of 9 cents a gallon’ in introductory provisions and inserted at end ‘The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the deficit reduction rate in effect under section 4081 at the time of such sale or use.’
Subsec. (a)(3). Pub. L. 101-508, Sec. 11211(b)(6)(C)(ii), struck out par. (3) which provided that on and after Oct. 1, 1993, the taxes imposed by subsec. (a) shall not apply.
Subsec. (b)(2)(A)(i). Pub. L. 101-508, Sec. 11211(b)(6)(D), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: ‘subsection (a)(2) shall be applied by substituting ‘3 cents’ for ‘9 cents’, and'.
Subsec. (b)(2)(C). Pub. L. 101-508, Sec. 11211(e)(1), substituted ‘2000’ for ‘1993’.
Subsec. (c)(1). Pub. L. 101-508, Sec. 11213(b)(2)(A), substituted ‘17.5 cents’ for ‘14 cents’.
Subsec. (c)(3). Pub. L. 101-508, Sec. 11211(a)(4), substituted ‘15 cents’ for ‘12 cents’ and ‘the sum of the Highway Trust Fund financing rate plus the deficit reduction rate’ for ‘the Highway Trust Fund financing rate’.
Subsec. (c)(5). Pub. L. 101-508, Sec. 11213(d)(2)(B), substituted ‘1995’ for ‘1990’.
Subsec. (c)(6). Pub. L. 101-508, Sec. 11213(e)(3), struck out par. (6) which provided cross reference to section 4283 for reduction of rates of taxes imposed by subsec. (c)(1) and (2) in certain circumstances.
Subsec. (f)(3). Pub. L. 101-508, Sec. 11211(d)(1), substituted ‘1995’ for ‘1993’.
Subsec. (g). Pub. L. 101-508, Sec. 11211(d)(2), substituted ‘1995’ for ‘1993’ in concluding provisions.
Subsec. (k)(1)(A). Pub. L. 101-508, Sec. 11211(b)(6)(E)(i), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘subsection (a)(1) shall be applied by substituting ‘9 cents’ for ‘15 cents’, and'.
Subsec. (k)(1)(B). Pub. L. 101-508, Sec. 11213(b)(2)(B)(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: ‘no tax shall be imposed by subsection (c)(1), and’.
Pub. L. 101-508, Sec. 11211(b)(6)(E)(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: ‘subsection (a)(2) shall be applied by substituting ‘3 cents’ for ‘9 cents’, and'.
Subsec. (k)(1)(C). Pub. L. 101-508, Sec. 11211(b)(6)(E)(i), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: ‘no tax shall be imposed by subsection (c).’
Subsec. (k)(3). Pub. L. 101-508, Sec. 11211(e)(2), substituted ‘2000’ for ‘1993’.
Subsec. (m)(1)(A). Pub. L. 101-508, Sec. 11211(b)(6)(F), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘subsection (a)(2) shall be applied by substituting ‘4 1/2 cents’ for ‘9 cents’, and'.
Subsec. (m)(1)(B). Pub. L. 101-508, Sec. 11213(b)(2)(B)(ii), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: ‘no tax shall be imposed by subsection (c).’
1988 - Subsec. (b)(1)(A). Pub. L. 100-647, Sec. 2001(d)(3)(A), inserted reference to subsection (d)(1).
Subsec. (b)(1)(B). Pub. L. 100-647, Sec. 2001(d)(3)(B), inserted ‘and by the corresponding provision of subsection (d)(1)’ before the period.
Subsec. (b)(1)(C). Pub. L. 100-647, Sec. 1017(c)(3), substituted ‘section 6421(e)(2)’ for ‘section 6421(d)(2)’.
Subsec. (b)(2)(A). Pub. L. 100-647, Sec. 2001(d)(3)(D), amended subpar. (A) generally, inserting ‘(i)’ before ‘subsection (a)(2)’ and adding cl. (ii).
Subsec. (b)(3). Pub. L. 100-647, Sec. 2001(d)(3)(C), struck out par. (3) which coordinated subsec. (b) with taxes imposed by subsec. (d).
Subsec. (c)(3). Pub. L. 100-647, Sec. 2001(d)(2), substituted ‘the Highway Trust Fund financing rate at which’ for ‘the rate at which’.
Subsec. (f)(3). Pub. L. 100-647, Sec. 1017(c)(4), amended par. (3) generally, substituting ‘paragraph (1) shall not apply on and after October 1, 1993’ for ‘on and after October 1, 1993, paragraph (1) shall not apply’.
1987 - Subsec. (a)(1). Pub. L. 100-203, Sec. 10502(b)(1), in heading substituted ‘Tax on diesel fuel where no tax imposed on fuel under section 4091’ for ‘Diesel fuel’ and in text inserted sentence at end that no tax be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091.
Subsec. (a)(3). Pub. L. 100-17, Sec. 502(a)(1), substituted ‘1993’ for ‘1988’.
Subsec. (b)(2)(C). Pub. L. 100-17, Sec. 502(b)(1), substituted ‘1993’ for ‘1988’.
Subsec. (c)(1). Pub. L. 100-203, Sec. 10502(b)(2), in heading substituted ‘Tax on nongasoline fuels where no tax imposed on fuel under section 4091’ for ‘In general’ and in text inserted sentence at end that no tax be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091.
Subsec. (c)(5). Pub. L. 100-223, Sec. 402(b), substituted ‘1990’ for ‘1987’.
Subsec. (c)(6). Pub. L. 100-223, Sec. 405(b)(3), added par. (6).
Subsec. (d)(1). Pub. L. 100-203, Sec. 10502(b)(3), added par. (1), substituting new heading for ‘Liquids other than gasoline, etc., used in motor vehicles, motorboats, or trains’, and struck out text of former par. (1) which read as follows: ‘In addition to the taxes imposed by subsection (a), there is hereby imposed a tax of 0.1 cents a gallon on benzol, benzene, naphtha, casing head and natural gasoline, or any other liquid (other than kerosene, gas oil, liquefied petroleum gas, or fuel oil, or any product taxable under section 4081) -
‘(A) sold by any person to an owner, lessee, or other operator of a motor vehicle, motorboat, or train for use as a fuel in such motor vehicle, motorboat, or train, or
‘(B) used by any person as a fuel in a motor vehicle, motorboat, or train unless there was a taxable sale of such liquid under subparagraph (A).’
Subsec. (d)(2). Pub. L. 100-203, Sec. 10502(b)(3), added par. (2), substituting new heading for ‘Liquids used in aviation’, and struck out text of former par. (2) which read as follows: ‘In addition to the taxes imposed by subsection (c) and section 4081, there is hereby imposed a tax of 0.1 cents a gallon on any liquid -
‘(A) sold by any person to an owner, lessee, or other operator of an aircraft for use as a fuel in such aircraft, or
‘(B) used by any person as a fuel in an aircraft unless there was a taxable sale of such liquid under subparagraph (A).
The tax imposed by this paragraph shall not apply to any product taxable under section 4081 which is used as a fuel in an aircraft other than in noncommercial aviation.'
Subsec. (d)(3), (4). Pub. L. 100-203, Sec. 10502(b)(3), added par. (3) and redesignated former par. (3) as (4).
Subsecs. (f)(3), (g). Pub. L. 100-17, Sec. 502(b)(2), (3), substituted ‘1993’ for ‘1988’.
Subsec. (k)(3). Pub. L. 100-17, Sec. 502(c)(1), substituted ‘September 30, 1993’ for ‘December 31, 1992’.
Subsec. (l). Pub. L. 100-223, Sec. 404(b), amended subsec. (l) generally. Prior to amendment, subsec. (l) read as follows: ‘No tax shall be imposed under this section on any liquid sold for use in, or used in, a helicopter for the purpose of -
‘(1) transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or
‘(2) the planting, cultivation, cutting or transportation of, or caring for, trees (including logging operation), but only if the helicopter does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to the Airport and Airway Improvement Act of 1982 during such use.’
Subsec. (n). Pub. L. 100-203, Sec. 10502(b)(4), struck out subsec. (n) which related to tax on diesel fuel for highway vehicle use being imposed on sale to retailer.
1986 - Subsec. (b). Pub. L. 99-514, Sec. 422(a)(2), substituted ‘reduction in tax’ for ‘exemption’ in heading.
Subsec. (b)(2)(A). Pub. L. 99-514, Sec. 422(a)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘No tax shall be imposed by subsection (a) on any qualified methanol or ethanol fuel.’
Subsec. (b)(3). Pub. L. 99-499, Sec. 521(d)(1), added par. (3).
Subsecs. (d), (e). Pub. L. 99-499, Sec. 521(a)(2), added subsec. (d) and redesignated former subsec. (d) as (e).
Subsec. (f)(3). Pub. L. 99-499, Sec. 521(d)(2), substituted ‘Except with respect to the taxes imposed by subsection (d), on and after’ for ‘On and after’.
Subsec. (g). Pub. L. 99-499, Sec. 521(d)(3), substituted ‘Except with respect to the taxes imposed by subsection (d), paragraphs’ for ‘Paragraphs’ in last sentence.
Subsec. (l)(1). Pub. L. 99-514, Sec. 1879(c)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows:
‘transporting individuals, equipment, or supplies in -
‘(A) the exploration for, or the development or removal of, hard minerals, or
‘(B) the exploration for oil or gas, or’.
Subsec. (n). Pub. L. 99-514, Sec. 1702(a), added subsec. (n).
1984 - Subsec. (a)(1). Pub. L. 98-369, Sec. 911(a), substituted ‘15 cents’ for ‘9 cents’.
Subsec. (k)(1). Pub. L. 98-369, Sec. 912(a), in amending par. (1) generally, substituted ‘liquid’ for ‘liquid fuel’ in provisions preceding subpar. (A), in subpar. (A), substituted ‘subsection (a)(1) shall be applied by substituting ‘9 cents’ for ‘15 cents’, and' for ‘subsection (a) shall be applied by substituting ‘4 cents’ for ‘9 cents’ each place it appears, and', added subpar. (B), and redesignated former subpar. (B) as (C).
Subsec. (l)(1). Pub. L. 98-369, Sec. 1018(a), designated existing provisions as subpar. (A) and added subpar. (B).
Subsec. (m). Pub. L. 98-369, Sec. 913(a), added subsec. (m).
1983 - Subsec. (a). Pub. L. 97-424, Sec. 511(a)(2), 516(a)(1)(A), added subsec. (a), and struck out former subsec. (a) which provided for a tax of 4 cents a gallon on diesel fuel.
Subsec. (b). Pub. L. 97-424, Sec. 511(b)(1), (c)(2), added subsec. (b), and struck out former subsec. (b) which provided for a tax of 4 cents a gallon on special motor fuels.
Subsec. (c)(3). Pub. L. 97-424, Sec. 511(g)(1), substituted provision that the rate of tax imposed by par. (2) on any gasoline is the excess of 12 cents a gallon over the rate at which tax was imposed on such gasoline under section 4081 for provision that the rate of tax imposed by par. (2) was 8 cents a gallon (10 1/2 cents a gallon in the case of any gasoline with respect to which a tax was imposed under section 4081 at the rate set forth in subsec. (b) thereof).
Subsec. (e). Pub. L. 97-424, Sec. 516(a)(1)(B), struck out subsec. (e) which provided that the taxes imposed by subsecs. (a) and (b) would be 1 1/2 cents a gallon and that second and third sentences of subsecs. (a) and (b) would not apply on and after Oct. 1, 1984.
Subsec. (f)(3). Pub. L. 97-424, Sec. 516(b)(1)(A), added par. (3).
Subsec. (g). Pub. L. 97-424, Sec. 516(b)(1)(B), inserted provision that pars. (2) and (4) shall not apply on and after Oct. 1, 1988.
Subsec. (k). Pub. L. 97-424, Sec. 511(d)(2), in par. (1) substituted provisions for a 4-cent tax on the sale or use of any liquid fuel at least 10 percent of which consists of alcohol for provisions that no tax be imposed by this section on the sale or use of such fuel, and in par. (2) substituted ‘to which paragraph (1) applied’ for ‘on which tax was not imposed by reason of this subsection’ after ‘alcohol’ and inserted provision that any tax imposed on such sale shall be reduced by the amount (if any) of the tax imposed on the sale of such mixture.
1982 - Subsec. (c). Pub. L. 97-248, Sec. 279(a), in par. (1) substituted ‘14 cents’ for ‘7 cents’, in par. (3) substituted ‘8 cents a gallon (10 1/2 cents a gallon in the case of any gasoline with respect to which a tax is imposed under section 4081 at the rate set forth in subsection (b) thereof)’ for ‘3 cents a gallon’, and in par. (5) substituted provisions that the taxes imposed by pars. (1) and (2) shall apply during the period beginning on Sept. 1, 1982, and ending on Dec. 31, 1987, for provisions that on and after Oct. 1, 1980, the taxes imposed by pars. (1) and (2) would not apply.
Subsec. (l). Pub. L. 97-248, Sec. 279(b)(1), added subsec. (l).
1980 - Subsec. (c)(5). Pub. L. 96-298 extended termination date to ‘October 1, 1980’ from ‘July 1, 1980’.
Subsec. (k)(3). Pub. L. 96-223 added par. (3).
1978 - Subsec. (b). Pub. L. 95-618, Sec. 222(a)(2), 233(a)(3)(B), substituted ‘, in a qualified business use’ for ‘otherwise than as a fuel in a highway vehicle (A) which (at the time of such sale or use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a highway vehicle owned by the United States, is used on the highway’ and ‘is used otherwise than in a qualified business use’ for ‘is used as a fuel in a highway vehicle (A) which (at the time of such use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a highway vehicle owned by the United States, is used on the highway’ and inserted provision that for purposes of this subsection ‘qualified business use’ has the meaning given to such term by section 6421(d)(2).
Subsec. (c)(3). Pub. L. 95-599, Sec. 502(b), struck out termination date of Sept. 30, 1979 for 3 cents per gallon rate of tax and struck out provision for a 5 1/2 cents per gallon rate of tax after such date.
Subsec. (e). Pub. L. 95-599, Sec. 502(a)(1), substituted ‘1984’ for ‘1979’.
Subsec. (h)(2). Pub. L. 95-600, Sec. 703(l)(1), substituted ‘term ‘aircraft museum’ means' for ‘term ‘aircraft’ means'.
Subsecs. (i), (j). Pub. L. 95-600, Sec. 703(l)(2), redesignated subsec. (i), relating to sales by United States, or by any agency or instrumentality of United States, as (j).
Subsec. (k). Pub. L. 95-618, Sec. 221(b)(1), added subsec. (k).
1976 - Subsec. (c)(3). Pub. L. 94-280, Sec. 303(a)(1), substituted ‘1979’ for ‘1977’ in two places.
Subsec. (e). Pub. L. 94-280, Sec. 303(a)(2), substituted ‘1979’ for ‘1977’.
Subsec. (f)(1). Pub. L. 94-455, Sec. 1906(b)(13(A), struck out ‘or his delegate’ after ‘Secretary’.
Subsec. (g). Pub. L. 94-455, Sec. 1904(a)(1)(B), 1906(b)(13)(A), designated existing provisions as par. (1), substituted ‘Other exemptions’ for ‘Exemptions for use as supplies for vessels’ after ‘(g)’, struck out ‘or his delegate’ after ‘Secretary’, and added pars. (2) to (4) and definition of ‘nonprofit educational organization’.
Subsec. (h). Pub. L. 94-530 added subsec. (h). Former subsec. (h) redesignated ‘(i) Registration’.
Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ‘or his delegate’ after ‘Secretary’.
Subsec. (i). Pub. L. 94-455, Sec. 1904(a)(1)(C), added subsec. (i) relating to sales by United States.
Pub. L. 94-530 redesignated former subsec. (h) as ‘(i) Registration’.
1970 - Subsec. (b). Pub. L. 91-258, Sec. 202(b)(1) and (2), substituted ‘motor vehicle or motorboat’ for ‘motor vehicle, motorboat, or airplane’, twice in par. (1) and once in par. (2), and ‘in’ for ‘for the propulsion of’ in par. (1) preceding ‘such motor vehicle’, in par. (2) preceding ‘a motor vehicle’ and in text following par. (2) before ‘a highway vehicle (A)’ in two places, respectively.
Subsec. (c). Pub. L. 91-258, Sec. 202(a), added subsec. (c). Former subsec. (c) redesignated (e).
Subsec. (c)(3). Pub. L. 91-605, Sec. 303(a)(1), substituted ‘1977’ for ‘1972’ in two places.
Subsec. (d). Pub. L. 91-258, Sec. 202(a), added subsec. (d). Former subsec. (d) redesignated (f).
Subsec. (e). Pub. L. 91-605, Sec. 303(a)(2), substituted ‘1977’ for ‘1972’.
Pub. L. 91-258, Sec. 202(a), redesignated former subsec. (c) as (e), substituting in par. (1) ‘subsections (a) and (b)’ and ‘,’ for ‘this section’ and ‘;’. Former subsec. (e) redesignated (g).
Subsec. (f). Pub. L. 91-258, Sec. 202(a), redesignated former subsec. (d) as (f), substituting in par. (1) prohibition against imposition of tax ‘under this section on any liquid sold for use or used on a farm for farming purposes’ for prior provisions that ‘(A) no tax shall be imposed under subsection (a)(1) or (b)(1) on the sale of any liquid sold for use on a farm for farming purposes, and (B) no tax shall be imposed under subsection (a)(2) or (b)(2) on the use of any liquid used on a farm for farming purposes’.
Subsec. (g). Pub. L. 91-258, Sec. 202(a), redesignated former subsec. (e) as (g), substituting ‘this section on any liquid sold’ for ‘subsection (b) in the case of any fuel sold’.
Subsec. (h). Pub. L. 91-258, Sec. 202(a), added subsec. (h).
1965 - Subsec. (b). Pub. L. 89-44 inserted ‘casinghead and natural gasoline,’ after ‘liquefied petroleum gas,’ in text preceding par. (1).
1961 - Subsec. (a). Pub. L. 87-61, Sec. 201(a), increased tax on diesel fuel from 3 to 4 cents a gallon, and substituted ‘a tax of 2 cents a gallon shall be imposed under paragraph (2)’ for ‘a tax of 1 cent a gallon shall be imposed under paragraph (2)’.
Subsec. (b). Pub. L. 87-61, Sec. 201(a), increased tax on special motor fuels from 3 to 4 cents a gallon, and substituted ‘a tax of 2 cents a gallon shall be imposed under paragraph (2)’ for ‘a tax of 1 cent a gallon shall be imposed under paragraph (2)’.
Subsec. (c). Pub. L. 87-61, Sec. 201(c), substituted ‘October 1, 1972’ for ‘July 1, 1972’.
Subsec. (f). Pub. L. 87-61, Sec. 201(d), repealed subsec. (f) which authorized a temporary increase in taxes under subsecs. (a) and (b).
1959 - Subsecs. (a), (b). Pub. L. 86-342, Sec. 201(b)(2), struck out ‘in lieu of 3 cents a gallon’ after ‘shall be 2 cents a gallon’.
Subsec. (f). Pub. L. 86-342, Sec. 201(b)(1), added subsec. (f).
1958 - Subsec. (e). Pub. L. 85-859 added subsec. (e).
1956 - Subsec. (a). Act June 29, 1956, Sec. 202(a), increased tax on diesel fuel from 2 cents a gallon to 3 cents a gallon, and inserted provisions which retained tax at 2 cents a gallon for diesel fuel used in vehicles not registered, and not required to be registered, for highway use, or vehicles owned by the United States and not used on the highway.
Subsec. (b). Act June 29, 1956, Sec. 202(b), increased tax on special motor fuels from 2 cents a gallon to 3 cents a gallon, and inserted provisions which retained tax at 2 cents a gallon for special motor fuels sold for use or used otherwise than as a fuel for the propulsion of a highway vehicle which is registered, or is required to be registered, for highway use, or vehicles owned by the United States used on the highway.
Subsec. (c). Act June 29, 1956, Sec. 202(c), substituted ‘July 1, 1972’ for ‘April 1, 1956’ and provided for nonapplication of second and third sentences of subsec. (a) and (b).
Act Mar. 29, 1956, substituted ‘April 1, 1957’ for ‘April 1, 1956’.
Subsec. (d). Act Apr. 2, 1956, added subsec. (d).
1955 - Subsec. (c). Act Mar. 30, 1955, substituted ‘April 1, 1956’ for ‘April 1, 1955’.
EFFECTIVE DATE OF 2015 AMENDMENTS
Amendments by Sec. 31102 of Pub. L. 114-94 effective on October 1, 2016.
Amendments by Sec. 2008 of Pub. L. 114-41 effective for any sale of use of fuel after December 31, 2015.
EFFECTIVE DATE OF 2012 AMENDMENTS
Amendments by Sec. 40102 of Pub. L. 112-141 effective on July 1, 2012.
Amendments by Sec. 402 of Pub. L. 112-140 effective on July 1, 2012.
Amendments by Sec. 402 of Pub. L. 112-140 effective on July 1, 2012.
Amendments by Sec. 402 of Pub. L. 112-102 effective on April 1, 2012.
EFFECTIVE DATE OF 2011 AMENDMENTS
Amendments by Sec. 142 of Pub. L. 112-30 effective on October 1, 2011.
EFFECTIVE DATE OF 2007 AMENDMENTS
Amendments by Sec. 6(d) of Pub. L. 110-172 effective as if included in the provisions of the Energy Policy Act of 2005 [Pub. L. 109-58, Sec. 1362] to which they relate, except the amendment by Sec. (6)(d)(3) is effective for fuel sold for use or used after the date of the enactment of this Act [Enacted: Dec. 29, 2007].
EFFECTIVE DATE OF 2006 AMENDMENTS
Amendments by Sec. 208 of Pub. L. 109-432 effective on the date of the enactment of this Act [Enacted: Dec. 20, 2006].
Amendment by Sec. 1207(a) of Pub. L. 109-280 effective on January 1, 2007.
EFFECTIVE DATE OF 2005 AMENDMENTS
Amendments by Sec. 11101(a)(1) of Pub. L. 109-59 effective on the date of the enactment of this Act [Enacted: Aug. 10, 2005].
Amendments by Sec. 11113(a) of Pub. L. 109-59 effective for sales or uses for any period after September 30, 2006.
Amendment by Sec. 11151(e)(2) of Pub. L. 109-59 effective as if included in the provisions of the Energy Policy Act of 2005 to which it relates.
Amendments by Sec. 11161(b) of Pub. L. 109-59 effective for fuels or liquids removed, entered, or sold after September 30, 2005.
Amendments by Sec. 1362(b)(2) of Pub. L. 109-58 effective for fuel entered, removed, or sold after September 30, 2005.
EFFECTIVE DATE OF 2004 AMENDMENTS
Amendments by Sec. 241(a)(1) of Pub. L. 108-357 effective January 1, 2005.
Amendments by Sec. 301(c) of Pub. L. 108-357 effective for fuel sold or used after December 31, 2004.
Amendments by Sec. 853(a)(6) and (d)(2) of Pub. L. 108-357 effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendment by Sec. 6010(g)(1) of Pub. L. 105-206 effective as if included in the provisions of the Taxpayer Relief Act of 1997 to which it relates [Effective Date of Pub. L. 105-34, Sec. 1031: October 1, 1997].
Amendments by Sec. 9002(a)(1) of Pub. L. 105-178 effective on June 9, 1998.
Amendments by Sec. 9003(a) of Pub. L. 105-178 effective on June 9, 1998.
Amendments by Sec. 9003(b) of Pub. L. 105-178 effective on January 1, 2001.
Amendments by Sec. 9006(a) of Pub. L. 105-178 effective on June 9, 1998.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendments by Sec. 902(b) of Pub. L. 105-34 effective on January 1, 1998.
Amendments by Sec. 907 of Pub. L. 105-34 effective on October 1, 1997.
Amendments by Sec. 1031(a)(3) of Pub. L. 105-34 effective on October 1, 1997.
Amendment by Sec. 1032(e) of Pub. L. 105-34 effective on July 1, 1998.
Amendment by Sec. 1435(b) of Pub. L. 105-34 effective on October 1, 1997.
Amendments by Sec. 1601(f)(4) of Pub. L. 105-34 effective as if included in the provisions of the Small Business Job Protection Act of 1996 to which they relate.
Section 2(e)(1) of Pub. L. 105-2 provided that: ‘The amendments made by subsection (a) shall apply to periods beginning on or after the 7th day after the date of the enactment of this Act [enacted: February 28, 1997].’
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1609 of Pub. L. 104-188 provided that: “The amendments made by this section shall take effect on the 7th calendar day after the date of the enactment of this Act [enacted: August 20, 1996], except that the amendments made by subsection (b) shall not apply to any amount paid before such date.
EFFECTIVE DATE OF 1993 AMENDMENTS
Section 13163(d) of Pub. L. 103-66 provided that: “The amendments made by this section shall take effect on January 1, 1994.”
Section 13241(g) of Pub. L. 103-66 provided that: “The amendments made by this section shall take effect on October 1, 1993.” Section 13241(h) of Pub. L. 103-66 provided the following special rule:
“(h) Floor Stocks Taxes.--
“(1) Imposition of tax.--In the case of gasoline, diesel fuel, and aviation fuel on which tax was imposed under section 4081 or 4091 of the Internal Revenue Code of 1986 before October 1, 1993, and which is held on such date by any person, there is hereby imposed a floor stocks tax of 4.3 cents per gallon on such gasoline, diesel fuel, and aviation fuel.
“(2) Liability for tax and method of payment.--
“(A) Liability for tax.--A person holding gasoline, diesel fuel, or aviation fuel on October 1, 1993, to which the tax imposed by paragraph (1) applies shall be liable for such tax.
“(B) Method of payment.--The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe.
“(C) Time for payment.--The tax imposed by paragraph (1) shall be paid on or before November 30, 1993.
“(3) Definitions.--For purposes of this subsection--
“(A) Held by a person.--Gasoline, diesel fuel, and aviation fuel 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).
“(B) Gasoline.--The term gasoline has the meaning given such term by section 4082 of such Code.
“(C) Diesel fuel.--The term diesel fuel has the meaning given such term by section 4092 of such Code.
“(D) Aviation fuel.--The term aviation fuel has the meaning given such term by section 4092 of such Code.
“(E) Secretary.--The term Secretary means the Secretary of the Treasury or his delegate.
“(4) Exception for exempt uses.--The tax imposed by paragraph (1) shall not apply to gasoline, diesel fuel, or aviation fuel held by any person exclusively for any use to the extent a credit or refund of the tax imposed by section 4081 or 4091 of such Code, as the case may be, is allowable for such use.
“(5) Exception for fuel held in vehicle tank.--No tax shall be imposed by paragraph (1) on gasoline or diesel fuel held in the tank of a motor vehicle or motorboat.
“(6) Exception for certain amounts of fuel.--
“(A) In general.--No tax shall be imposed by paragraph (1)--
“(i) on gasoline held on October 1, 1993, by any person if the aggregate amount of gasoline held by such person on such date does not exceed 4,000 gallons, and
“(ii) on diesel fuel or aviation fuel held on October 1, 1993, by any person if the aggregate amount of diesel fuel or aviation fuel 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.
“(B) Exempt fuel.--For purposes of subparagraph (A), there shall not be taken into account fuel held by any person which is exempt from the tax imposed by paragraph (1) by reason of paragraph (4) or (5).
“(C) Controlled groups.--For purposes of this paragraph--
“(i) Corporations.--
“(I) In general.--All persons treated as a controlled group shall be treated as 1 person.
“(II) Controlled group.--The term controlled group has the meaning given to such term by subsection (a) of section 1563 of such Code; except that for such purposes the phrase more than 50 percent shall be substituted for the phrase at least 80 percent each place it appears in such subsection.
“(ii) Nonincorporated persons under common control.--Under regulations prescribed by the Secretary, principles similar to the principles of clause
“(i) shall apply to a group of persons under common control where 1 or more of such persons is not a corporation.
“(7) Other law applicable.--All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4081 of such Code in the case of gasoline and section 4091 of such Code in the case of diesel fuel and aviation fuel shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply with respect to the floor stock taxes imposed by paragraph (1) to the same extent as if such taxes were imposed by such section 4081 or 4091.”
Section 13242(e) of Pub. L. 103-66 provided that: “The amendments made by this section shall take effect on January 1, 1994.”
EFFECTIVE DATE OF 1991 AMENDMENTS
Amendments by Section 8002(b) of Pub. L. 102-240 effective on the date of the enactment of this Act [Enacted: Dec. 18, 1991].
EFFECTIVE DATE OF 1990 AMENDMENTS
Section 11211(a)(6) of Pub. L. 101-508 provided that: ‘Except as otherwise provided in this subsection, the amendments made by this subsection (amending this section and sections 4081 and 9503 of this title) shall apply to gasoline removed (as defined in section 4082 of the Internal Revenue Code of 1986) after November 30, 1990.'
Section 11211(b)(7) of Pub. L. 101-508 provided that: ‘The amendments made by this subsection (amending this section and sections 4091, 4093, 6427, 9502, and 9503 of this title) shall take effect on December 1, 1990.’
Section 11213(b)(4) of Pub. L. 101-508 provided that: ‘The amendments made by this subsection (amending this section and sections 4091 and 6427 of this title) shall take effect on December 1, 1990.’
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1017(c)(3), (4) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
Amendment by section 2001(d)(2), (3)(A)-(D) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Superfund Revenue Act of 1986, Pub. L. 99-499, title V, to which it relates, see section 2001(e) of Pub. L. 100-647, set out as a note under section 56 of this title.
EFFECTIVE DATE OF 1987 AMENDMENTS
Section 2001(d)(1)(A) of Pub. L. 100-647 provided that: ‘The amendments made by subsections (b)(3) and (d)(17) of section 10502 of the Revenue Act of 1987 (Pub. L. 100-203, amending this section and section 9508 of this title) shall be treated as if included in the amendments made by section 521 of the Superfund Revenue Act of 1986 (Pub. L. 99-499) except that the last sentence of paragraphs (2) and (3) of section 4041(d) of the Internal Revenue Code of 1986 (as amended by such subsection (b)(3)) and the reference to section 4091 of such Code in section 9508(c)(2)(A) of such Code (as amended by such subsection (d)(1) ((d)(17))) shall not apply to sales before April 1, 1988.'
Section 404(d)(2) of Pub. L. 100-223 provided that: ‘The amendment made by subsection (b) (amending this section) shall take effect on October 1, 1988.’
Amendment by Pub. L. 100-203 applicable to sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100-203, set out as a note under section 40 of this title.
EFFECTIVE DATE OF 1986 AMENDMENTS
Section 422(a)(3) of Pub. L. 99-514 provided that: ‘The amendments made by this subsection (amending this section) shall take effect on January 1, 1987.’
Section 1702(c) of Pub. L. 99-514 provided that: ‘The amendments made by this section (amending this section and section 6652 of this title) shall apply to sales after the first calendar quarter beginning more than 60 days after the date of the enactment of this Act (Oct. 22, 1986).’
Amendment by section 1878(c)(1) of Pub. L. 99-514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99-514, set out as a note under section 48 of this title.
Section 521(e) of Pub. L. 99-499 provided that: ‘The amendments made by this section (amending this section and sections 4042, 4081, 4221, 6416, 6420, 6421, 6427, 9502, 9503, and 9506 of this title) shall take effect on January 1, 1987.’
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 911(a) of Pub. L. 98-369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98-369, set out as a note under section 6427 of this title.
Amendment by section 912(a) of Pub. L. 98-369 effective Jan. 1, 1985, see section 912(g) of Pub. L. 98-369, set out as a note under section 40 of this title.
Section 913(c) of Pub. L. 98-369 provided that: ‘The amendments made by this section (amending this section and section 40 of this title) shall take effect on August 1, 1984.’
Section 1018(c)(1) of Pub. L. 98-369 provided that: ‘The amendment made by subsection (a) (amending this section) shall take effect on April 1, 1984.’
EFFECTIVE DATE OF 1983 AMENDMENT
Section 511(h) of Pub. L. 97-424 provided that:
‘(1) In general. - Except as otherwise provided in this subsection, the amendments made by this section (amending this section and sections 44E, 4081, 6416, 6420, 6421, and 6427 of this title) shall take effect on April 1, 1983.
‘(2) Tariff on imported alcohol. - The amendment made by subection (d)(5) (amending item 901.50 of the Tariff Schedules, which are not set out in the Code) shall apply with respect to articles entered, or withdrawn from warehouse for consumption, after March 31, 1983.
‘(3) For subsection (e)(2). - The amendment made by subsection (e)(2) (amending section 6427 of this title) shall take effect on January 1, 1983.
‘(4) Shared transportation requirement. - The amendment made by subsection (e)(3) (amending section 6427 of this title) shall apply with respect to fuel purchased after December 31, 1982, and before January 1, 1984.’
EFFECTIVE DATE OF 1982 AMENDMENT
Section 279(c) of Pub. L. 97-248 provided that: ‘The amendments made by this section (amending this section and section 6427 of this title) shall take effect on September 1, 1982.’
EFFECTIVE DATE OF 1978 AMENDMENTS
Section 221(b)(2) of Pub. L. 95-618, as amended by Pub. L. 96-223, title II, Sec. 232(a)(3), Apr. 2, 1980, 94 Stat. 273, provided that: ‘The amendment made by paragraph (1) (amending this section) shall apply to sales or use after December 31, 1978.’
Section 222(b) of Pub. L. 95-618 provided that: ‘The amendments made by subsection (a) (amending this section and sections 6421 and 6424 of this title) shall apply with respect to uses after December 31, 1978.’
Amendment by section 233(a)(3)(B) of Pub. L. 95-618 effective on first day of first calendar month which begins more than 10 days after Nov. 9, 1978, see section 233(d) of Pub. L. 95-618, set out as a note under section 34 of this title.
Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95-600, set out as a note under section 46 of this title.
EFFECTIVE DATE OF 1976 AMENDMENTS
Section 1(d) of Pub. L. 94-530 provided that: ‘The amendments made by this section (amending this section and sections 39, 6427, 7210, 7603, 7604, and 7605 of this title) shall take effect on October 1, 1976.’
Section 1904(d) of Pub. L. 94-455 provided that: ‘Except as otherwise provided in this section, the amendments made by this section (amending this section and sections 263, 861, 1232, 4042, 4216, 4217, 4227, 4253, 4261, 4271, 4371 to 4374, 4482, 4493, 4901, 4905, 4973, 6011, 6416, 6611, 6651, 6808, 7012, 7234, 7240, 7265, 7270, 7272, 7303, 7611, and 7655 of this title and repealing sections 4042, 4054 to 4058, 4226, 4292, 4294, 4295, 4591 to 4597, 4801 to 4806, 4811 to 4826, 4881 to 4886, 4911 to 4931, 6076, 6680, 6681, 6689, 7235, 7239, 7241, 7264, 7267, 7274, and 7328 of this title) shall take effect on the first day of the first month which begins more than 90 days after the date of the enactment of this Act (Oct. 4, 1976).’
EFFECTIVE DATE OF 1970 AMENDMENT
Section 211 of title II of Pub. L. 91-258 provided that:
‘(a) General Rule. - Except as provided in subsection (b), the amendments made by this title (see Short Title of 1970 Amendment note below) shall take effect on July 1, 1970.
‘(b) Exceptions. - The amendments made by sections 203 (enacting section 7275 and amending sections 4261 and 4262 of this title) and 204 (enacting sections 4271 and 4272 of this title) shall apply to transportation beginning after June 30, 1970. The amendments made by subsections (a), (b), and (c) of section 207 (enacting section 6427 and amending sections 39, 6420, 6421, and 6424) shall apply with respect to taxable years ending after June 30, 1970.’
EFFECTIVE DATE OF 1965 AMENDMENT
Section 802(d)(2) of Pub. L. 89-44 provided that: ‘The amendment made by subsection (a)(2) (amending this section) shall apply with respect to casinghead and natural gasoline sold or used on or after July 1, 1965, except that such amendment shall not apply to a sale or use of casinghead or natural gasoline which was sold by a producer or importer before such date if tax under section 4081 of the Code (as in effect prior to the amendment made by subsection (a)(1) (amending section 4082 of this title)) was imposed with respect to such sale.’
EFFECTIVE DATE OF 1961 AMENDMENT
Section 208 of title II of Pub. L. 87-61 provided that:
‘(a) Except as provided in subsection (b), the amendments made by this title (enacting section 6156 of this title, amending this section and sections 4061, 4071, 4081, 4218, 4221, 4226, 4481, 4482, 6412, 6416, 6421, and 6601 of this title, and amending section 209 of The Highway Revenue Act of 1956, set out as a note under section 120 of Title 23, Highways) shall take effect on the date of the enactment of this Act (June 29, 1961).
‘(b)(1) The amendments made by sections 201, 202, and 203 (enacting section 6156 of this title and amending this section and sections 4071, 4081, 4481, 4482, 6421, and 6601 of this title) shall take effect on July 1, 1961.
‘(2) The amendments made by section 205(a), (c), and (d) (amending sections 4221 and 6416 of this title) shall apply only in the case of gasoline sold on or after October 1, 1961.
‘(3) The amendment made by section 205(b) (amending section 4218 of this title) shall apply only in the case of gasoline used on or after October 1, 1961.’
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Pub. L. 85-859.
EFFECTIVE DATE OF 1956 AMENDMENTS
Section 211 of title II of act June 29, 1956, provided that: ‘This title (enacting sections 173 and 174 of Title 23, Highways, and sections 4426, 4481 to 4484 of this title, amending this section and sections 4061, 4071, 4072, 4073, 4081, 4084, 6206, 6412, 6416, 6504, 6511, 6612, 6675, 7210, 7603, 7604, and 7605 of this title, and renumbering sections 4227 and 6422 of this title) shall take effect on the date of its enactment (June 29, 1956), except that the amendments made by sections 202, 203, 204, and 205 (amending this section and sections 4061, 4071, 4072, 4073, and 4081 of this title) shall take effect on July 1, 1956.’
Section 2(a)(2) of act Apr. 2, 1956, provided that: ‘The amendment made by paragraph (1) (amending this section) shall take effect on the day after the date of the enactment of this Act (Apr. 2, 1956).’
SHORT TITLE OF 1970 AMENDMENT
Section 201(a) of title II of Pub. L. 91-258 provided that: ‘This title (enacting sections 4271, 4272, 4281, 4282, 4491 to 4494, 6426, 6427, and 7275 of this title and section 1742 of Title 49, Appendix, Transportation, amending this section and sections 39, 874, 4082, 4261, 4262, 4291 to 4294, 6156, 6201, 6206, 6401, 6415, 6416, 6420, 6421, 6424, 6675, 7210, and 7603 to 7605 of this title, repealing former section 4263 of this title, enacting provisions set out as notes under section 104 of Title 4, Flag and Seal, Seat of Government, and the States, and section 1742 of Title 49, Appendix, and amending provision set out as a note under section 120 of Title 23, Highways) may be cited as the ‘Airport and Airway Revenue Act of 1970’.'
SPECIAL RULE FOR EXECUTION OF AMENDMENTS IN MAP-21 [Pub. L. 112-141]
Sec. 1(c) of Pub. L. 112-140 provided the following rule:
“(c) SPECIAL RULE FOR EXECUTION OF AMENDMENTS IN MAP-21.—On the date of enactment of the MAP-21 [Pub. L. 112–141, enacted July 6, 2012]—
“(1) this Act and the amendments made by this Act shall cease to be effective;
“(2) the text of the laws amended by this Act shall revert back so as to read as the text read on the day before the date of enactment of this Act; and
“(3) the amendments made by the MAP-21 shall be executed as if this Act had not been enacted.”
SHORT TITLE OF 1956 AMENDMENTS
Section 201(a) of title II of act June 29, 1956, provided that: ‘This title (enacting sections 173 and 174 of Title 23, Highways, and sections 4426, 4481 to 4484 of this title, amending this section and sections 4061, 4071, 4072, 4073, 4081, 4084, 6206, 6412, 6416, 6504, 6511, 6612, 6675, 7210, 7603, 7604, and 7605 of this title, and renumbering sections 4227 and 6422 of this title) may be cited as the ‘Highway Revenue Act of 1956’.'
Section 1 of act Mar. 29, 1956, provided: ‘That this Act (amending this section and sections 11, 821, 4061, 4081, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5701 note, 5707, and 6412 of this title) may be cited as the ‘Tax Rate Extension Act of 1956’.'
SHORT TITLE OF 1955 AMENDMENT
Section 1 of act Mar. 30, 1955, provided: ‘That this Act (amending this section and sections 11, 821, 4061, 4081, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5701 note, 5707, and 6412 of this title) may be cited as the ‘Tax Rate Extension Act of 1955’.'
LEAKING UNDERGROUND STORAGE TANK TRUST FUND FINANCING RATE
Section 6(d)(1)(C) of Pub. L. 110-172 provided that:
“(C) Notwithstanding section 6430 of the Internal Revenue Code of 1986, a refund, credit, or payment may be made under subchapter B of chapter 65 of such Code for taxes imposed with respect to any liquid after September 30, 2005, and before the date of the enactment of this Act [Enacted: Dec. 29, 2007] under seciton 4041(d)(1) or 4042 of such Code at the Leaking Underground Storage Tank Trust Fund financing rate to the extent that tax was imposed with respect to such liquid under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.”
FLOOR STOCKS TAX
Section 853(f) of Pub. L. 108-357 provided that:
“(f) FLOOR STOCKS TAX.-
“(1) IN GENERAL.--There is hereby imposed on aviation-grade kerosene held on January 1, 2005, by any person a tax equal to--
“(A) the tax which would have been imposed before such date on such kerosene had the amendments made by this section been in effect at all times before such date, reduced by (B) the sum of--(i) the tax imposed before such date on such kerosene under section 4091 of the Internal Revenue Code of 1986, as in effect on such date, and (ii) in the case of kerosene held exclusively for such person's own use, the amount which such person would (but for this clause) reasonably expect (as of such date) to be paid as a refund under section 6427(l) of such Code with respect to such kerosene.
“(2) EXCEPTION FOR FUEL HELD IN AIRCRAFT FUEL TANK.--Paragraph (1) shall not apply to kerosene held in the fuel tank of an aircraft on January 1, 2005.
“(3) LIABILITY FOR TAX AND METHOD OF PAYMENT.--
“(A) LIABILITY FOR TAX.--The person holding the kerosene on January 1, 2005, to which the tax imposed by paragraph (1) applies shall be liable for such tax.
“(B) METHOD AND TIME FOR PAYMENT.-- The tax imposed by paragraph (1) shall be paid at such time and in such manner as the Secretary of the Treasury (or the Secretary's delegate) shall prescribe, including the nonapplication of such tax on de minimis amounts of kerosene.
“(4) TRANSFER OF FLOOR STOCK TAX REVENUES TO TRUST FUNDS.--For purposes of determining the amount transferred to any trust fund, the tax imposed by this subsection shall be treated as imposed by section 4081 of the Internal Revenue Code of 1986--(A) in any case in which tax was not imposed by section 4091 of such Code, at the Leaking Underground Storage Tank Trust Fund financing rate under such section to the extent of 0.1 cents per gallon, and (B) at the rate under section 4081(a)(2)(A)(iv) of such Code to the extent of the remainder.
“(5) HELD BY A PERSON.--For purposes of this subsection, kerosene 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).
“(6) OTHER LAWS APPLICABLE.--All provisions of law, including penalties, applicable with respect to the tax imposed by section 4081 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply with respect to the floor stock tax imposed by paragraph (1) to the same extent as if such tax were imposed by such section.”
FLOOR STOCKS TAXES
Section 11213(b)(5) of Pub. L. 101-508 provided that:
‘(A) Imposition of tax. - In the case of aviation fuel on which tax was imposed under section 4041(c)(1) or 4091 of the Internal Revenue Code of 1986 before December 1, 1990, and which is held on such date by any person, there is hereby imposed a floor stocks tax on such fuel.
‘(B) Rate of tax. - The rate of the tax imposed by subparagraph (A) shall be 3.5 cents per gallon.
‘(C) Liability for tax and method of payment. -
‘(i) Liability for tax. - A person holding fuel on December 1, 1990, to which the tax imposed by this paragraph applies shall be liable for such tax.
‘(ii) Method of payment. - The tax imposed by this paragraph shall be paid in such manner as the Secretary shall prescribe.
‘(iii) Time for payment. - The tax imposed by this paragraph shall be paid on or before May 31, 1991.
‘(D) Definitions. - For purposes of this paragraph -
‘(i) Held by a person. - Fuel 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).
‘(ii) Aviation fuel. - The term ‘aviation fuel’ has the meaning given such term by section 4092(a) of such Code.
‘(iii) Secretary. - The term ‘Secretary’ means the Secretary of the Treasury or his delegate.
‘(E) Exception for exempt uses. - The tax imposed by this paragraph shall not apply to fuel held by any person exclusively for any use which is a nontaxable use (as defined in section 6427(l) of such Code).
‘(F) Other laws applicable. - All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4091 of such Code shall, insofar as applicable and not inconsistent with the provisions of this paragraph, apply with respect to the floor stock taxes imposed by this paragraph to the same extent as if such taxes were imposed by such section 4091.’
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title.
STUDY BY SECRETARY OF THE TREASURY; REPORT TO CONGRESS
Pub. L. 96-451, title II, Sec. 204, Oct. 14, 1980, 94 Stat. 1988, directed Secretary of the Treasury, after consultation with Secretary of department in which Coast Guard was operating, to conduct a study to determine portion of taxes imposed by sections 4041(b) and 4081 of the Internal Revenue Code of 1954 which were attributable to fuel used in recreational motorboats, and to report to Congress on his findings under such study, not later than 2 years after Oct. 14, 1980.
STUDY OF IMPORTED ALCOHOL BY SECRETARY OF THE TREASURY
Section 232(f) of Pub. L. 96-223 required, within 180 days after Apr. 2, 1980, Secretary of the Treasury to furnish specific Congressional committees recommendations for limiting import of alcohol into United States for fuel purposes.
REPORTS ON USE OF ALCOHOL IN FUEL
Section 221(c) of Pub. L. 95-618, as amended by Pub. L. 96-223, Sec. 232(g), Apr. 2, 1980, 94 Stat. 280; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘On April 1 of each year, beginning with April 1, 1981, and ending with April 1, 1992, the Secretary of Energy, in consultation with the Secretary of the Treasury and the Secretary of Transportation, shall submit to the Congress a report on the use of alcohol in fuel. The report shall include -
‘(1) a description of the firms engaged in the alcohol fuel industry,
‘(2) the amount of alcohol fuel sold in each State, and the amount of gasoline saved in each State by reason of the use of alcohol fuels,
‘(3) the revenue loss resulting from the exemptions from tax for alcohol fuels under sections 4041(k) and 4081(c) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954) and the credit allowable under section 44E (now 40) of such Code and the impact of such revenue loss on the Highway Trust Fund, and
‘(4) the cost of production and the retail cost of alcohol fuels as compared to gasoline and special fuels not mixed with alcohol.’