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Internal Revenue Code, § 4081. Imposition Of Tax

I.R.C. § 4081(a) Tax Imposed
I.R.C. § 4081(a)(1) Tax On Removal, Entry, Or Sale
I.R.C. § 4081(a)(1)(A) In General
There is hereby imposed a tax at the rate specified in paragraph (2) on—
I.R.C. § 4081(a)(1)(A)(i)
the removal of a taxable fuel from any refinery,
I.R.C. § 4081(a)(1)(A)(ii)
the removal of a taxable fuel from any terminal,
I.R.C. § 4081(a)(1)(A)(iii)
the entry into the United States of any taxable fuel for consumption, use, or warehousing, and
I.R.C. § 4081(a)(1)(A)(iv)
the sale of a taxable fuel to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii).
I.R.C. § 4081(a)(1)(B) Exemption For Bulk Transfers To Registered Terminals Or Refineries
I.R.C. § 4081(a)(1)(B)(i) In General
The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel (except as provided in clause (ii)), and the operator of such terminal or refinery are registered under section 4101.
I.R.C. § 4081(a)(1)(B)(ii) Nonapplication Of Registration To Vessel Operators Entering By Deep-Draft Vessel
For purposes of clause (i), a vessel operator is not required to be registered with respect to the entry of a taxable fuel transferred in bulk by a vessel described in section 4042(c)(1).
I.R.C. § 4081(a)(2) Rates Of Tax
I.R.C. § 4081(a)(2)(A) In General
The rate of the tax imposed by this section is—
I.R.C. § 4081(a)(2)(A)(i)
in the case of gasoline other than aviation gasoline, 18.3 cents per gallon,
I.R.C. § 4081(a)(2)(A)(ii)
in the case of aviation gasoline, 19.3 cents per gallon, and
I.R.C. § 4081(a)(2)(A)(iii)
in the case of diesel fuel or kerosene, 24.3 cents per gallon.
I.R.C. § 4081(a)(2)(B) Leaking Underground Storage Tank Trust Fund Tax
The rates of tax specified in subparagraph (A) shall each be increased by 0.1 cent per gallon. The increase in tax under this subparagraph shall in this title be referred to as the Leaking Underground Storage Tank Trust Fund financing rate.
I.R.C. § 4081(a)(2)(C) Taxes Imposed On Fuel Used In Aviation
In the case of kerosene which is removed from any refinery or terminal directly into the fuel tank of an aircraft for use in aviation, the rate of tax under subparagraph (A)(iii) shall be—
I.R.C. § 4081(a)(2)(C)(i)
in the case of use for commercial aviation by a person registered for such use under section 4101, 4.3 cents per gallon, and
I.R.C. § 4081(a)(2)(C)(ii)
in the case of use for aviation not described in clause (i), 21.8 cents per gallon.
I.R.C. § 4081(a)(2)(D) Diesel-Water Fuel Emulsion
In the case of diesel-water fuel emulsion at least 14 percent of which is water and with respect to which the emulsion additive is registered by a United States manufacturer with the Environmental Protection Agency pursuant to section 211 of the Clean Air Act (as in effect on March 31, 2003), subparagraph (A)(iii) shall be applied by substituting “19.7 Cents” for “24.3 cents”. The preceding sentence shall not apply to the removal, sale, or use of diesel-water fuel emulsion unless the person so removing, selling, or using such fuel is registered under section 4101.
I.R.C. § 4081(a)(3) Certain Refueler Trucks, Tankers, And Tank Wagons Treated As Terminal
I.R.C. § 4081(a)(3)(A) In General
For purposes of paragraph (2)(C), a refueler truck, tanker, or tank wagon shall be treated as part of a terminal if—
I.R.C. § 4081(a)(3)(A)(i)
such terminal is located within an airport,
I.R.C. § 4081(a)(3)(A)(ii)
any kerosene which is loaded in such truck, tanker, or wagon at such terminal is for delivery only into aircraft at the airport in which such terminal is located,
I.R.C. § 4081(a)(3)(A)(iii)
such truck, tanker, or wagon meets the requirements of subparagraph (B) with respect to such terminal, and
I.R.C. § 4081(a)(3)(A)(iv)
except in the case of exigent circumstances identified by the Secretary in regulations, no vehicle registered for highway use is loaded with kerosene at such terminal.
I.R.C. § 4081(a)(3)(B) Requirements
A refueler truck, tanker, or tank wagon meets the requirements of this subparagraph with respect to a terminal if such truck, tanker, or wagon—
I.R.C. § 4081(a)(3)(B)(i)
has storage tanks, hose, and coupling equipment designed and used for the purposes of fueling aircraft,
I.R.C. § 4081(a)(3)(B)(ii)
is not registered for highway use, and
I.R.C. § 4081(a)(3)(B)(iii)
is operated by—
I.R.C. § 4081(a)(3)(B)(iii)(I)
the terminal operator of such terminal, or
I.R.C. § 4081(a)(3)(B)(iii)(II)
a person that makes a daily accounting to such terminal operator of each delivery of fuel from such truck, tanker, or wagon.
I.R.C. § 4081(a)(3)(C) Reporting
The Secretary shall require under section 4101(d) reporting by such terminal operator of—
I.R.C. § 4081(a)(3)(C)(i)
any information obtained under subparagraph (B)(iii)(II), and
I.R.C. § 4081(a)(3)(C)(ii)
any similar information maintained by such terminal operator with respect to deliveries of fuel made by trucks, tankers, or wagons operated by such terminal operator.
I.R.C. § 4081(a)(3)(D) Applicable Rate
For purposes of paragraph (2)(C), in the case of any kerosene treated as removed from a terminal by reason of this paragraph—
I.R.C. § 4081(a)(3)(D)(i)
the rate of tax specified in paragraph (2)(C)(i) in the case of use described in such paragraph shall apply if such terminal is located within a secured area of an airport, and
I.R.C. § 4081(a)(3)(D)(ii)
the rate of tax specified in paragraph (2)(C)(ii) shall apply in all other cases.
I.R.C. § 4081(a)(4) Liability For Tax On Kerosene Used In Commercial Aviation
For purposes of paragraph (2)(C)(i), the person who uses the fuel for commercial aviation shall pay the tax imposed under such paragraph. For purposes of the preceding sentence, fuel shall be treated as used when such fuel is removed into the fuel tank.
I.R.C. § 4081(b) Treatment Of Removal Or Subsequent Sale By Blender
I.R.C. § 4081(b)(1) In General
There is hereby imposed a tax at the rate determined under subsection (a) on taxable fuel removed or sold by the blender thereof.
I.R.C. § 4081(b)(2) Credit For Tax Previously Paid
If—
I.R.C. § 4081(b)(2)(A)
tax is imposed on the removal or sale of a taxable fuel by reason of paragraph (1), and
I.R.C. § 4081(b)(2)(B)
the blender establishes the amount of the tax paid with respect to such fuel by reason of subsection (a),
the amount of the tax so paid shall be allowed as a credit against the tax imposed by reason of paragraph (1).
I.R.C. § 4081(c) Later Separation Of Fuel From Diesel-Water Fuel Emulsion
If any person separates the taxable fuel from a diesel-water fuel emulsion on which tax was imposed under subsection (a) at a rate determined under subsection (a)(2)(D) (or with respect to which a credit or payment was allowed or made by reason of section 6427), such person shall be treated as the refiner of such taxable fuel. The amount of tax imposed on any removal of such fuel by such person shall be reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or entry of such fuel.
I.R.C. § 4081(d) Termination
I.R.C. § 4081(d)(1) In General
The rate of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) shall be 4.3 cents per gallon after September 30, 2022.
I.R.C. § 4081(d)(2) Aviation Fuels
The rates of tax specified in subsection (a)(2)(A)(ii) and (a)(2)(C)(ii) shall be 4.3 cents per gallon—
I.R.C. § 4081(d)(2)(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
I.R.C. § 4081(d)(2)(B)
after September 30, 2023.
I.R.C. § 4081(d)(3) Leaking Underground Storage Tank Trust Fund Financing Rate
The Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2) shall apply after September 30, 1997, and before October 1, 2022.
I.R.C. § 4081(e) Refunds In Certain Cases
Under regulations prescribed by the Secretary, if any person who paid the tax imposed by this section with respect to any taxable fuel establishes to the satisfaction of the Secretary that a prior tax was paid (and not credited or refunded) with respect to such taxable fuel, then an amount equal to the tax paid by such person shall be allowed as a refund (without interest) to such person in the same manner as if it were an overpayment of tax imposed by this section.
(Aug. 16, 1954, ch. 736, 68A Stat. 483; Mar. 30, 1955, ch. 18, Sec. 3(a)(3), 69 Stat. 14; Mar. 29, 1956, ch. 115, Sec. 3(a)(3), 70 Stat. 66; June 29, 1956, ch. 462, title II, Sec. 205, 70 Stat. 389; Sept. 21, 1959, Pub. L. 86-342, title II, Sec. 201(a), 73 Stat. 613; June 29, 1961, Pub. L. 87-61, title II, Sec. 201(b)-(d), 75 Stat. 123, 124; Dec. 31, 1970, Pub. L. 91-605, title III, Sec. 303(a)(6), 84 Stat. 1744; May 5, 1976, Pub. L. 94-280, title III, Sec. 303(a)(6), 90 Stat. 456; Nov. 6, 1978, Pub. L. 95-599, title V, Sec. 502(a)(5), 92 Stat. 2756; Nov. 9, 1978, Pub. L. 95-618, title II, Sec. 221(a)(1), 92 Stat. 3185; Apr. 2, 1980, Pub. L. 96-223, title II, Sec. 232(a)(1), (b)(3)(A), (d)(3), 94 Stat. 273, 276, 277; Jan. 6, 1983, Pub. L. 97-424, title V, Sec. 511(a)(1), (d)(1), 516(a)(3), 96 Stat. 2169, 2171, 2182; July 18, 1984, Pub. L. 98-369, div. A, title VII, Sec. 732(a)(1), (2), title IX, Sec. 912(b), (f), 98 Stat. 976, 977, 1007; Oct. 17, 1986, Pub. L. 99-499, title V, Sec. 521(a)(1), 100 Stat. 1774; Oct. 22, 1986, Pub. L. 99-514, title XVII, Sec. 1703(a), 100 Stat. 2774; Apr. 2, 1987, Pub. L. 100-17, title V, Sec. 502(a)(4), (c)(2), 101 Stat. 256, 257; Dec. 22, 1987, Pub. L. 100-203, title X, Sec. 10502(d)(2), 101 Stat. 1330-444; Nov. 10, 1988, Pub. L. 100-647, title I, Sec. 1017(c)(1), (14), title II, Sec. 2001(d)(5), title VI, Sec. 6104(a), 102 Stat. 3575, 3577, 3595, 3711; Nov. 5, 1990, Pub. L. 101-508, title XI, Sec. 11211(a)(1)-(3), (5)(A)-(C), (c)(3), (e)(3), 11212(a), (d)(1), (e)(2), 11215(a), 104 Stat. 1388-423, 1388-424, 1388-426, 1388-427, 1388-430, 1388-432, 1388-436; Dec. 18, 1991, Pub. L. 102-240, title VIII, Sec. 8002(a)(3); Oct. 24, 1992, Pub. L. 102-486, Sec. 1920(a); Aug. 10, 1993, Pub. L. 103-66, title XIII, Sec. 13241(a), 13242(a), 107 Stat. 312; Aug. 20, 1996, Pub. L. 104-188, title I, Sec. 1609(a), (g), 110 Stat. 1755; Feb. 28, 1997, Pub. L. 105-2, Sec. 2(a)(2) ;Pub. L. 105-34, title IX, Sec. 1031(a)(2), 1032(b), 1032(g)(7), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-178, title IX, Sec. 9002(a)(1), 9003, June 9, 1998, 112 Stat 107; Pub. L. 108-357, title III, VIII, Sec. 301(c)(7), 853(a), 860(a), Oct. 22, 2004, 118 Stat. 1418; Mar. 31, 2005, Pub. L. 109-6, Sec. 1, 119 Stat. 20; Aug. 8, 2005, Pub. L. 109-58, title XIII, Sec. 1343, 1362, 119 Stat. 594; Aug. 10, 2005, Pub. L. 109-59, title XI, Sec. 11101(a), 11151(b), 11161(a), 11166(b), 119 Stat. 1144; Dec. 26, 2007, Pub. 110-161, Sec. 116(a), 121 Stat. 1844; Pub. L. 110-190, Sec. 2(a), Feb. 28, 2008, 122 Stat. 643; Pub. L. 110-253, Sec. 2(a), June 30, 2008, 122 Stat. 2417; Pub. L. 110-330, Sec. 2(a), Sept. 30, 2008, 122 Stat. 3717; Pub. L. 111-12, Sec. 2(a), Mar. 30, 2009, 123 Stat. 1457; Pub. L. 111-69, Sec. 2(a), Oct. 1, 2009, 123 Stat. 2054; Pub. L. 111-116, Sec. 2(a), Dec. 16, 2009, 123 Stat 3031; Pub. L. 111-153, Sec. 2(a), Mar. 31, 2010, 124 Stat. 1084; Pub. L. 111-161, Sec. 2(a), Apr. 30, 2010, 124 Stat. 1126; Pub. L. 111-197, Sec. 2(a), July 2, 2010, 124 Stat. 1353; Pub. L. 111-216, Sec. 101(a), Aug. 1, 2010, 124 Stat. 2348; Pub. L. 111-249, Sec. 2(a), Sept. 30, 2010, 124 Stat. 2627; Pub. L. 111-329, Sec. 2(a), Dec. 22, 2010, 124 Stat. 3566; Pub. L. 112-7, Sec. 2(a), Mar. 31, 2011, 125 Stat. 31; Pub. L. 112-16, Sec. 2(a), May 31, 2011, 125 Stat. 218; Pub. L. 112-21, Sec. 2(a), June 29, 2011, 125 Stat. 233; Pub. L. 112-27, Sec. 2(a), Aug. 5, 2011, 125 Stat. 270; Pub. L. 112-30, title I, Sec. 142, title II, Sec. 202(a), Sept. 16, 2011, 125 Stat. 342; Pub. L. 112-91, Sec. 2(a), Jan. 31, 2012, 126 Stat. 1; Pub. L. 112-95, title XI, Sec. 1101(a), Feb. 14, 2012, 126 Stat. 11; Pub. L. 112-102, title IV, Sec. 402(a), 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. 114-55, title II, Sec. 202(a), Sept. 30, 2015; Pub. L. 114-94, Div. C, title XXXI, Sec. 31102(a)(1)(C), (2)(D), Dec. 4, 2015; Pub. L. 114-141, title II, Sec. 202(a), Mar. 30, 2016; Pub. L. 114-190, title I, Sec. 1202(a), July 15, 2016; Pub. L. 115-63, title II, Sec. 202(a), Sept. 29, 2017; Pub. L. 115-141, Div. M, title I, Sec. 202(a), Mar. 23, 2018, 132 Stat. 348; Pub. L. 115-254, title VIII, Sec. 802(a), Oct. 5, 2018, 132 Stat. 3186.)
BACKGROUND NOTES
Amendments to Part
1987--Pub. L. 100-203, title X, 10502(d)(18), Dec. 22, 1987, 101 Stat. 1330-445, added item relating to subpart B.
1986--Pub. L. 99-514, title XVII, 1703(a), Oct. 22, 1986, 100 Stat. 2774, struck out item 4083 “Exemption of sales to producer” and redesignated former item 4084 as 4083.
1983--Pub. L. 97-424, title V, 515(b)(13), Jan. 6, 1983, 96 Stat. 2182, struck out the item for subpart B “Lubricating oil”.
1956--Act June 29, 1956, ch. 462, title II, 208(e)(2), 70 Stat. 397, substituted “Cross references” for “Relief of farmers from tax in case of gasoline used on the farm” in item 4084.
Act Apr. 2, 1956, ch. 160, 4(a)(2), 70 Stat. 90, added item 4084.
AMENDMENTS
2018 - Subsec. (d)(2)(B). Pub. L. 115-254, Sec. 802(a), amended subpar. (B) by substituting “September 30, 2023” for “September 30, 2018”.
Subsec. (d)(2)(B). Pub. L. 115-141, Div. M, Sec. 202(a), amended subpar (B) by substituting “September 30, 2018” for “March 30, 2018”.
2017 - Subsec. (d)(2)(B). Pub. L. 115–63, Sec. 202(a), amended subpar. (B) by substituting “March 31, 2018” for “September 30, 2017”.
2016 - Subsec. (d)(2)(B). Pub. L. 114-190, Sec. 1202(a), amended subpar. (B) by substituting “September 30, 2017” for “July 15, 2016”.
Subsec. (d)(2)(B). Pub. L. 114-141, Sec. 202(a), amended subpar. (B) by substituting “July 15, 2016” for “March 31, 2016”.
2015 - Subsec. (d)(1). Pub. L. 114-94, Sec. 31102(a)(1)(C), amended par. (1) by substituting “September 30, 2022” for “September 30, 2016”.
Subsec. (d)(3). Pub. L. 114-94, Sec. 31102(a)(2)(D), amended par. (3) by substituting “October 1, 2022” for “October 1, 2016”.
Subsec. (d)(2)(B). Pub. L. 114-55, Sec. 202(a), amended subpar. (B) by substituting “March 31, 2016” for “September 30, 2015”.
2012 - Subsec. (d)(1). Pub. L. 112-141, Sec. 40102(a)(1)(C), amended par. (1) by substituting “September 30, 2016” for “June 30, 2012”.
Subsec. (d)(3). Pub. L. 112-141, Sec. 40102(a)(2)(D), amended par. (3) by substituting “October 1, 2016” for “July 1, 2012”.
Subsec. (d)(1). Pub. L. 112-140, Sec. 402(a)(1)(C), amended par. (1) 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. (d)(3). Pub. L. 112-140, Sec. 402(a)(2)(D), amended par. (3) 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. (d)(1). Pub. L. 112-102, Sec. 402(a)(1)(C), amended par. (1) by substituting “June 30, 2012” for “March 31, 2012”.
Subsec. (d)(3). Pub. L. 112-102, Sec. 402(a)(2)(D), amended par. (3) by substituting “July 1, 2012” for “April 1, 2012”.
Subsec. (d)(2)(B). Pub. L. 112-95, Sec. 1101(a), amended subpar. (B) by substituting “September 30, 2015” for “February 17, 2012”.
Subsec. (d)(2)(B). Pub. L. 112-91, Sec. 2(a), amended subpar. (B) by substituting “February 17, 2012” for “January 31, 2012”.
2011 - Subsec. (d)(1). Pub. L. 112-30, Sec. 142(a)(1)(C), amended par. (1) by substituting “March 31, 2012” for “September 30, 2011”.
Subsec. (d)(2)(B). Pub. L. 112-30, Sec. 202(a), amended subpar. (B) by substituting “January 31, 2012” for “September 16, 2011”.
Subsec. (d)(3). Pub. L. 112-30, Sec. 142(a)(2)(D), amended par. (3) by substituting “April 1, 2012” for “October 1, 2011”.
Subsec. (d)(2)(B). Pub. L. 112-27, Sec. 2(a), amended subpar. (B) by substituting “September 16, 2011” for “July 22, 2011”.
Subsec. (d)(2)(B). Pub. L. 112-21, Sec. 2(a), amended subpar. (B) by substituting “July 22, 2011” for “June 30, 2011”.
Subsec. (d)(2)(B). Pub. L. 112-16, Sec. 2(a), amended subpar. (B) by substituting “June 30, 2011” for “May 31, 2011”.
Subsec. (d)(2)(B). Pub. L. 112-7, Sec. 2(a), amended subpar. (B) by substituting “May 31, 2011” for “March 31, 2011”.
2010 - Subsec. (d)(2)(B). Pub. L. 111-329, Sec. 2(a), amended subpar. (B) by substituting “March 31, 2011” for “December 31, 2010”.
Subsec. (d)(2)(B). Pub. L. 111-249, Sec. 2(a), amended subpar. (B) by substituting “December 31, 2010” for “September 30, 2010”.
Subsec. (d)(2)(B). Pub. L. 111-216, Sec. 101(a), amended subpar. (B) by substituting “September 30, 2010” for “August 1, 2010”.
Subsec. (d)(2)(B). Pub. L. 111-197, Sec. 2(a), amended subpar. (B) by substituting “August 1, 2010” for “July 3, 2010”.
Subsec. (d)(2)(B). Pub. L. 111-161, Sec. 2(a), amended subpar. (B) by substituting “July 3, 2010” for “April 30, 2010”.
Subsec. (d)(2)(B). Pub. L. 111-153, Sec. 2(a), amended subpar. (B) by substituting “April 30, 2010” for “March 31, 2010”.
2009 - Subsec. (d)(2)(B). Pub. L. 111-116, Sec. 2(a), amended subpar. (B) by substituting “March 31, 2010” for “December 31, 2009”.
Subsec. (d)(2)(B). Pub. L. 111-69, Sec. 2(a), amended subpar. (B) by substituting “December 31, 2009” for “September 30, 2009”.
Subsec. (d)(2)(B). Pub. L. 111-12, Sec. 2(a), amended subpar. (B) by substituting “September 30, 2009” for “March 31, 2009”.
2008 - Subsec. (d)(2)(B). Pub. L. 110-330, Sec. 2(a), amended subpar. (B) by substituting “March 31, 2009” for “September 30, 2008”.
Subsec. (d)(2)(B). Pub. L. 110-253, Sec. 2(a), amended subpar. (B) by substituting “September 30, 2008” for “June 30, 2008”.
Subsec. (d)(2)(B). Pub. L. 110-190, Sec. 2(a), amended subpar. (B) by substituting “June 30, 2008” for “February 29, 2008”.
2007 - Subsec. (d)(2)(B). Pub. L. 110-161, Sec. 116(a), amended subpar. (B) by substituting “February 29, 2008” for “September 30, 2007”.
2005 - Subsec. (a)(1)(B). Pub. L. 109-59, Sec. 11166(b)(1), amended subpar. (B). Before amendment it read as follows:
“(B) Exemption for bulk transfers to registered terminals or refineries. --
“The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel, and the operator of such terminal or refinery are registered under section 4101.”
Subsec. (a)(2)(A). Pub. L. 109-59, Sec. 11161(a)(1), amended subpar. (A) by adding “and” at the end of clause (ii); by substituting a period for “, and” at the end of clause (iii); and by striking clause (iv). Before being struck, clause (iv) read as follows:
“(iv) in the case of aviation-grade kerosene, 21.8 cents per gallon.”
Subsec. (a)(2)(C). Pub. L. 109-59, Sec. 11151(b)(1), amended subpar. (C) by substituting “for use in commercial aviation by a person registered for such use under section 4101” for “for use in commercial aviation”.
Subsec. (a)(2)(C). Pub. L. 109-59, Sec. 11161(a)(2), amended subpar. (C). Before amendment, it read as follows:
“(C) TAXES IMPOSED ON FUEL USED IN COMMERCIAL AVIATION-
“In the case of aviation-grade kerosene which is removed from any refinery or terminal directly into the fuel tank of an aircraft for use in commercial aviation by a person registered for such use under section 4101, the rate of tax under subparagraph (A)(iv) shall be 4.3 cents per gallon.”
Subsec. (a)(3)(A). Pub. L. 109-59, Sec. 11161(a)(4)(A), amended subpar. (A) by striking “aviation-grade” before “kerosene" each place it appeared.
Subsec. (a)(3)(A)(i). Pub. L. 109-59, Sec. 11161(a)(3)(A), amended clause (i) by striking “a secured area of” before “an airport”.
Subsec. (a)(3)(D). Pub. L. 109-59, Sec. 11161(a)(3)(B), added subpar. (D).
Subsec. (a)(4). Pub. L. 109-59, Sec. 11161(a)(4)(C), amended the heading for par. (4) by striking “Aviation-Grade” before “Kerosene”.
Subsec. (a)(4). Pub. L. 109-59, Sec. 11161(a)(4)(B), amended par. (4) by substituting “paragraph (2)(C)(i)” for “paragraph (2)(C)”.
Subsec. (d)(1). Pub. L. 109-59, Sec. 11101(a)(1)(F), amended par. (1) by substituting “2011” for “2005.
Subsec. (d)(2). Pub. L. 109-59, Sec. 11151(b)(2), amended par. (2) by substituting “(2) Aviation Fuels-The rates of tax specified in clauses (ii) and (iv) of subsection(a)(2)(A) shall be 4.3 cents per gallon-” for “Aviation gasoline--The rate of tax specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon--”.
Subsec. (d)(2). Pub. L. 109-59, Sec. 11161(a)(4)(D), amended par. (2) by substituting “(2) Aviation Fuels--The rates of tax specified in subsection (a)(2)(A)(ii) and (a)(2)(C)(ii) shall be 4.3 cents per gallon-” for “(2) Aviation Fuels-The rates of tax specified in clauses (ii) and (iv) of subsection(a)(2)(A) shall be 4.3 cents per gallon-”.
Subsec. (a)(2)(D). Pub. L. 109-58, Sec. 1343(a), added subpar. (D).
Subsec. (c). Pub. L. 109-58, Sec. 1343(b)(2), added subsec. (c).
Subsec. (d)(3). Pub. L. 109-58, Sec. 1362(a), amended par. (3) by substituting “2011” for “2005”.
Subsec. (d)(3). Pub. L. 109-6, Sec. 1(a), amended par. (3) by substituting “October 1, 2005” for “April 1, 2005”.
2004 - Subsec. (a)(1)(B). Pub. L. 108-357, Sec. 860(a), amended subpar. (B) by inserting “by pipeline or vessel” after “transferred in bulk” and “, the operator of such pipeline or vessel,” after “the taxable fuel”.
Subsec. (a)(2)(A). Pub. L. 108-357, Sec. 853(a)(1), amended subpar. (A) 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)(C). Pub. L. 108-357, Sec. 853(a)(2), amended par. (2) by adding subpar. (C).
Subsec. (a)(3). Pub. L. 108-357, Sec. 853(a)(3), added par. (3).
Subsec. (a)(4). Pub. L. 108-357, Sec. 853(a)(4), added par. (4).
Subsec. (c). Pub. L. 108-357, Sec. 301(c)(7), struck subsec. (c). Before being struck, it read as follows:
“(c) Taxable fuels mixed with alcohol. --
“Under regulations prescribed by the Secretary --
“(1) In general. --
“The rate of tax under subsection (a) shall be the alcohol mixture rate in the case of the removal or entry of any qualified alcohol mixture.
“(2) Tax prior to mixing. --
“(A) In general. --
“In the case of the removal or entry of any taxable fuel for use in producing at the time of such removal or entry a qualified alcohol mixture, the rate of tax under subsection (a) shall be the applicable fraction of the alcohol mixture rate. Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing a qualified alcohol mixture after the time of such removal or entry.
“(B) Applicable fraction. --
“For purposes of subparagraph (A), the applicable fraction is --
“(i) in the case of a qualified alcohol mixture which contains gasoline, the fraction the numerator of which is 10 and the denominator of which is --
“(I) 9 in the case of 10 percent gasohol,
“(II) 9.23 in the case of 7.7 percent gasohol, and
“(III) 9.43 in the case of 5.7 percent gasohol, and
“(ii) in the case of a qualified alcohol mixture which does not contain gasoline, 10/9.
““(3) Alcohol; qualified alcohol mixture. --
“For purposes of this subsection --
“(A) Alcohol. --
“The term ‘alcohol’ includes methanol and ethanol but does not include alcohol produced from petroleum, natural gas, or coal (including peat). Such term does not include alcohol with a proof of less than 190 (determined without regard to any added denaturants).
“(B) Qualified alcohol mixture. --
“The term ‘qualified alcohol mixture’ means --
“(i) any mixture of gasoline with alcohol if at least 5.7 percent of such mixture is alcohol, and
“(ii) any mixture of diesel fuel with alcohol if at least 10 percent of such mixture is alcohol.
“(4) Alcohol mixture rates for gasoline mixtures. --
“For purposes of this subsection --
“(A) In general. --
“(i) Mixtures containing ethanol.--
“Except as provided in clause (ii), in the case of a qualified alcohol mixture which contains gasoline, the alcohol mixture rate is the excess of the rate which would (but for this paragraph) be determined under subsection (a) over--
“(I) in the case of 10 percent gasohol, the applicable blender rate (as defined in section 4041(b)(2)(C)) per gallon,
“(II) in the case of 7.7 percent gasohol, the number of cents per gallon equal to 77 percent of such applicable blender rate, and
“(III)
in the case of 5.7 percent gasohol, the number of cents per gallon equal to 57 percent of such applicable blender rate.
“(ii) Mixtures not containing ethanol.--
“In the case of a qualified alcohol mixture which contains gasoline and none of the alcohol in which consists of ethanol, the alcohol mixture rate is the excess of the rate which would (but for this paragraph) be determined under subsection (a) over--
“(I) in the case of 10 percent gasohol, 6 cents per gallon,
“(II) in the case of 7.7 percent gasohol, 4.62 cents per gallon, and
“(III) in the case of 5.7 percent gasohol, 3.42 cents per gallon.
“(B) 10 percent gasohol. --
“The term ‘10 percent gasohol’ means any mixture of gasoline with alcohol if at least 10 percent of such mixture is alcohol.
“(C) 7.7 percent gasohol. --
“The term ‘7.7 percent gasohol’ means any mixture of gasoline with alcohol if at least 7.7 percent, but not 10 percent or more, of such mixture is alcohol.
“(D) 5.7 percent gasohol. --
“The term ‘5.7 percent gasohol’ means any mixture of gasoline with alcohol if at least 5.7 percent, but not 7.7 percent or more, of such mixture is alcohol.
“(5) Alcohol mixture rate for diesel fuel mixtures. --
“The alcohol mixture rate for a qualified alcohol mixture which does not contain gasoline is the excess of the rate which would (but for this paragraph) be determined under subsection (a) over the applicable blender rate (as defined in section 4041(b)(2)(C)) per gallon (6 cents per gallon in the case of a qualified alcohol mixture none of the alcohol in which consists of ethanol).
“(6) Limitation. --
In no event shall any alcohol mixture rate determined under this subsection be less than 4.3 cents per gallon.
“(7) Later separation of fuel from qualified alcohol mixture. --
“If any person separates the taxable fuel from a qualified alcohol mixture on which tax was imposed under subsection (a) at a rate determined under paragraph (1) or (2) (or with respect to which a credit or payment was allowed or made by reason of section 6427(f)(1)), such person shall be treated as the refiner of such taxable fuel. The amount of tax imposed on any removal of such fuel by such person shall be reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or entry of such fuel.
“(8) Termination. --
“Paragraphs (1) and (2) shall not apply to any removal, entry, or sale after September 30, 2007.”
1998--Subsec. (c)(4)(A). Pub. L. 105-178, Sec. 9003(b)(2)(B) amended subparagraph (A). Prior to amendment it read as follows:
“ (A) In general. --
“The alcohol mixture rate for a qualified alcohol mixture which contains gasoline is the excess of the rate which would (but for this paragraph) be determined under subsection (a) over --
“ (i) 5.4 cents per gallon for 10 percent gasohol,
“ (ii) 4.158 cents per gallon for 7.7 percent gasohol, and
“ (iii) 3.078 cents per gallon for 5.7 percent gasohol.
“In the case of a mixture none of the alcohol in which consists of ethanol, clauses (i), (ii), and (iii) shall be applied by substituting ‘6 cents’ for ‘5.4 cents’, ‘4.62 cents’ for ‘4.158 cents’, and ‘3.42 cents’ for ‘3.078 cents’.”
Subsec. (c)(5). Pub. L. 105-178, Sec. 9003(b)(2)(C) amended paragraph (5) by substituting “the applicable blender rate (as defined in section 4041(b)(2)(C))” for “5.4 cents”.
Subsec. (c)(8). Pub. L. 105-178, Sec. 9003(a)(1)(C) amended paragraph (8) by substituting “2007” for “2000”.
Subsec. (d)(1). Pub. L. 105-178, Sec. 9002(a)(1)(F) amended paragraph (1) by substituting “2005” for “1999”.
1997--Subsec. (a)(2)(A)(iii). Pub. L. 105-34, Sec. 1032(b), amended clause (iii) by inserting “or kerosene” after “diesel fuel”.
Subsec. (d)(2)(B). Pub. L. 105-34, Sec. 1031(a)(2), amended subpar. (B) by substituting “September 30, 2007” for “September 30, 1997”.
Subsec. (d)(3). Pub. L. 105-34, Sec. 1033, amended par. (3) by substituting “shall apply after September 30, 1997, and before April 1, 2005” for “shall not apply after December 31, 1995”.
Subsec. (d). Pub. L. 105-2, 2(a)(2), struck the par. (3) added by Pub. L. 104-188, sec. 1609(a), and struck par. (1) and (2), inserting new par. (1) and (2). Prior to being struck, par. (1), (2), and (3) read as follows:.
“(1) In general. --
“On and after October 1, 1999, the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) (other than the tax on aviation gasoline) shall be 4.3 cents per gallon.
“(2) Aviation gasoline.--
“On and after January 1, 1997, the rate specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon.
“(3) Aviation gasoline.--After December 31, 1996, the rate of tax specified in subsection (a)(2)(A)(i) on aviation gasoline shall be 4.3 cents per gallon.”
1996--Subsec. (a)(2)(A). Pub. L. 104-188, 1609(g), struck clause (i), redesignated clause (ii) as clause (iii), and added new clauses (i) and (ii). Before being struck, clause (i) read as follows:
“(i) in the case of gasoline, 18.3 cents per gallon, and”
Subsec. (d). Pub. L. 104-188, 1609(a)(2)(B), added “(other than the tax on aviation gasoline)” after “subsection (a)(2)(A)” [Editor's Note: This change is similar to the change made by Pub. L. 104-188, 1609(g)(4).]
Subsec. (d)(1). Pub. L. 104-188, 1609(g), substituted “the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A)” for “each rate of tax specified in subsection (a)(2)(A)”.
Subsec. (d)(2)-(3). Pub. L. 104-188, 1609(g), redesignated par. (2) as par. (3) and added a new par. (2).
Subsec. (d)(3). Pub. L. 104-188, 1609(a)(2)(A), added a new par. (3) [which is similar in language to the par. (2) added by Pub. L. 104-188, 1609(g)].
1993 - Subsec. (a)(2)(B)(iii). Pub. L. 103-66, Sec. 13241(a), amended clause (iii). Before amendment, it read as follows:
“(iii) the deficit reduction rate is 2.5 cents a gallon.”
Sec. 4081. Pub. L. 103-66, Sec. 13242(a), amended Sec. 4081. Before amendment, it read as follows:
“Sec. 4081. Imposition Of Tax
“(a) Tax Imposed.—
“(1) Tax On Removal, Entry, Or Sale.—
“(A) In General.—There is hereby imposed a tax at the rate specified in paragraph (2) on—
“(i) the removal of gasoline from any refinery,
“(ii) the removal of gasoline from ay terminal,
“(iii) the entry into the United States of gasoline for consumption, use, or warehousing, and
“(iv) the sale of gasoline to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such gasoline under clause (i), (ii), or (iii).
“(B) Exception For Bulk Transfers To Registered Terminals.—The tax imposed by this paragraph shall not apply to any removal or entry of gasoline transferred in bulk to a terminal if the person removing or entering the gasoline and the operator of such terminal are registered under section 4101.
“(2) Rates Of Tax.—
“(A) In General.—The rate of the tax imposed by this section is the sum of—
“(i) the Highway Trust Fund financing rate,
“(ii) the Leaking Underground Storage Tank Trust Fund financing rate, and
“(iii) the deficit reduction rate.
“(B) Rates.—For purposes of subparagraph (A)—
“(i) the Highway Trust Fund financing rate is 11.5 cents a gallon,
“(ii) the Leaking Underground Storage Tank Trust Fund financing rate is 01 cent a gallon, and
“(iii) the deficit reduction rate is 6.8 cents a gallon.
“(b) Treatment Of Removal Or Subsequent Sale By Blender Or Compounder.—
“(1) In General.—There is hereby imposed a tax at the rate specified in subsection (a) on gasoline removed or sold by the blender or compounder thereof. “(2) Credit for tax previously paid. If—
“(A) tax is imposed on the removal or sale of gasoline by reason of paragraph (1), and
“(B) the blender or compounder establishes the amount of the tax paid with respect to such gasoline by reason of subsection (a),
“the amount of the tax so paid shall be allowed as a credit against the tax imposed by reason of paragraph (1).
“(c) Gasoline Mixed With Alcohol At Refinery, Etc.—
“(1) In General.—Under regulations prescribed by the Secretary, subsection (a) shall be applied by multiplying the otherwise applicable rate by a fraction the numerator of which is 10 and the denominator of which is—
“(A) 9 in the case of 10 percent gasohol,
“(B) 9.23 in the case of 7.7 percent gasohol, and
“(C) 9.43 in the case of 5.7 percent gasohol,
“in the case of the removal or entry of any gasoline for use in producing gasohol at the time of such removal or entry. Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or entry.
“(2) Later Separation Of Gasoline From Gasohol.—If any person separates the gasoline from a mixture of gasoline and alcohol on which tax was imposed under subsection (a) at a Highway Trust Fund financing rate equivalent to an otherwise applicable rate by reason of this subsection (or with respect to which a credit or payment was allowed or made by reason of section 6427(f)(1)), such person shall be treated as the refiner of such gasoline. The amount of tax imposed on any sale of such gasoline by such person shall be reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or sale of such fuel.
“(3) Alcohol Defined.—For purposes of this subsection, the term ‘alcohol’ includes methanol and ethanol but does not include alcohol produced from petroleum, natural gas, or coal (including peat). Such term does not include alcohol with a proof of less than 190 (determined without regard to any added denaturants).
“(4) Otherwise Applicable Rate.—For purposes of this subsection—
“(A) In General.—In the case of the Highway Trust Fund financing rate, the term ‘otherwise applicable rate’ means—
“(i) 6.1 cents a gallon for 10 percent gasohol,
“(ii) 7.342 cents a gallon for 7.7 percent gasohol, and
“(iii) 8.422 cents a gallon for 5.7 percent gasohol.
“In the case of gasohol none of the alcohol in which consists of ethanol, clauses (i), (ii), and (iii) shall be applied by substituting ‘5.5 cents’ for ‘6.1 cents’, ‘6.88 cents’ for ‘7.342 cents’, and ‘8.08 cents’ for ‘8.422 cents’.
“(B) 10 Percent Gasohol.—The term ‘10 percent gasohol’ means any mixture of gasoline with alcohol if at least 10 percent of such mixture is alcohol.
“(C) 7.7 Percent Gasohol.—The term ‘7.7 percent gasohol’ means any mixture of gasoline with alcohol if at least 7.7 percent, but not 10 percent or more, of such mixture is alcohol.
“(D) 5.7 Percent Gasohol.—The term ‘5.7 percent gasohol’ means any mixture of gasoline with alcohol if at least 5.7 percent, but not 7.7 percent or more, of such mixture is alcohol.
“(5) Termination.—Paragraph (1) shall not apply to any removal or sale after September 30, 2000.
“(d) Termination.—
“(1) Highway Trust Fund Financing Rate.—On and after October 1, 1999, the Highway Trust Fund financing rate under subsection (a)(2) shall not apply.
“(2) Leaking Underground Storage Tank Trust Fund Financing Rate.—The Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2) shall not apply after December 31, 1995.
“(3) Deficit Reduction Rate.—On and after October 1, 1995, the deficit reduction rate under subsection (a)(2) shall not apply.
“(e) Refunds In Certain Cases.—Under regulations prescribed by the Secretary, if any person who paid the tax imposed by this section with respect to any gasoline establishes to the satisfaction of the Secretary that a prior tax was paid (and not credited or refunded) with respect to such gasoline, then an amount equal to the tax paid by such person shall be allowed as a refund (without interest) to such person in the same manner as if it were an overpayment of tax imposed by this section.”
1992 - Subsec. (c)(1). Pub. L. 102-486, Sec. 1920(a), amended par. (1). Before amendment, it read as follows:
“(1) In General.—Under regulations prescribed by the Secretary, subsection (a) shall be applied by substituting rates which are 10/9th of the otherwise applicable rates in the case of the removal or sale of any gasoline for use in producing gasohol at the time of such removal or sale. Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or sale. For purposes of this paragraph, the term ‘gasohol’ means any mixture of gasoline if at least 10 percent of such mixture is alcohol. For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon.”
Subsec. (c)(2). Pub. L. 102–486, §1920(b)(1), substituted “an otherwise applicable rate” for “6.1 cents a gallon”. Subsec. (c)(4). Pub. L. 102–486, §1920(b)(2), substituted heading for one which read: “Lower rate on gasohol made other than from ethanol”, added text, and struck out former text which read as follows: “In the case of gasohol none of the alcohol in which consists of ethanol, paragraphs (1) and (2) shall be applied by substituting ‘5.5 cents’ for ‘6.1 cents’.”
1991 - Subsec. (d)(1). Pub. L. 102–240, Sec. 8002(a)(3), amended par. (1) by substituting “1999” for “1995”.
1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11212(a), substituted heading for one which read: ‘In general’ and amended text generally. Prior to amendment, text read as follows: ‘There is hereby imposed a tax at the rate specified in paragraph (2) on the earlier of -
‘(A) the removal, or
‘(B) the sale, of gasoline by the refiner or importer thereof or the terminal operator.’
Subsec. (a)(2)(A)(iii). Pub. L. 101-508, Sec. 11211(a)(1), added cl. (iii).
Subsec. (a)(2)(B)(i). Pub. L. 101-508, Sec. 11211(a)(2)(A), substituted ‘11.5 cents’ for ‘9 cents’.
Subsec. (a)(2)(B)(iii). Pub. L. 101-508, Sec. 11211(a)(2)(B), (C), added cl. (iii).
Subsec. (a)(3). Pub. L. 101-508, Sec. 11212(e)(2), struck out par. (3) which read as follows: ‘For purposes of paragraph (1), the bulk transfer of gasoline to a terminal operator by a refiner or importer shall not be considered a removal or sale of gasoline by such refiner or importer.’
Subsec. (c)(1). Pub. L. 101-508, Sec. 11211(a)(5)(A), substituted ‘applied by substituting rates which are 10/9th of the otherwise applicable rates’ for ‘applied by substituting ‘3 1/3 cents’ for ‘9 cents’ and by substituting ‘ 1/9 cent’ for ‘0.1 cent’ ‘ and inserted ‘For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon.’
Subsec. (c)(2). Pub. L. 101-508, Sec. 11211(a)(5)(B), which directed the substitution of ‘at a Highway Trust Fund financing rate equivalent to 6.1 cents’ for ‘at a rate equivalent to 3 cents’, was executed by making the substitution for ‘at a Highway Trust Fund financing rate equivalent to 3 cents’ to reflect the probable intent of Congress. See 1986 Amendment note below.
Subsec. (c)(4). Pub. L. 101-508, Sec. 11211(a)(5)(C), added par. (4). Former par. (4) redesignated (5).
Subsec. (c)(5). Pub. L. 101-508, Sec. 11211(e)(3), substituted ‘2000’ for ‘1993’.
Pub. L. 101-508, Sec. 11211(a)(5)(C), redesignated par. (4) as (5).
Subsec. (d)(1). Pub. L. 101-508, Sec. 11211(c)(3), substituted ‘1995’ for ‘1993’.
Subsec. (d)(2). Pub. L. 101-508, Sec. 11215(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows:
‘(A) In general. - The Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2) shall not apply after the earlier of -
‘(i) December 31, 1991, or
‘(ii) the last day of the termination month.
‘(B) Termination month. - For purposes of subparagraph (A), the termination month is the 1st month as of the close of which the Secretary estimates that the net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and 4091.
‘(C) Net revenues. - For purposes of subparagraph (B), the term ‘net revenues’ means the excess of gross revenues over amounts payable by reason of section 9508(c)(2) (relating to transfer from Leaking Underground Storage Tank Trust Fund for certain repayments and credits).'
Subsec. (d)(3). Pub. L. 101-508, Sec. 11211(a)(3), added par. (3).
Subsec. (e). Pub. L. 101-508, Sec. 11212(d)(1), added subsec. (e).
1988 - Subsec. (a). Pub. L. 100-647, Sec. 1017(c)(1)(A), added pars. (1) and (2), struck out former par. (1) which imposed a tax at the rate specified in subsec. (d) on the earlier of the removal, or the sale of gasoline by the refiner or importer thereof or the terminal operator, and redesignated former par. (2) as (3).
Subsec. (b)(1). Pub. L. 100-647, Sec. 1017(c)(1)(B), substituted ‘subsection (a)’ for ‘subsection (d)’.
Subsec. (c)(1). Pub. L. 100-647, Sec. 6104(a), inserted after first sentence ‘Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or sale.’
Pub. L. 100-647, Sec. 2001(d)(5)(A), inserted ‘and by substituting ‘ 1/9 cent’ for ‘0.1 cent’ ‘ before ‘in the case of the removal’.
Pub. L. 100-647, Sec. 1017(c)(14), substituted ‘3 1/3 cents’ for ‘3 cents’.
Pub. L. 100-647, Sec. 1017(c)(1)(B), substituted ‘subsection (a)’ for ‘subsection (d)’.
Subsec. (c)(2). Pub. L. 100-647, Sec. 2001(d)(5)(B), substituted ‘reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or sale of such fuel’ for ‘5 2/3 cents a gallon’.
Subsec. (d). Pub. L. 100-647, Sec. 1017(c)(1)(D), redesignated subsec. (e) as (d) and struck out former subsec. (d) which related to the rate of tax.
Subsec. (d)(1). Pub. L. 100-647, Sec. 1017(c)(1)(C)(i), substituted ‘subsection (a)(2)’ for ‘subsection (d)(2)(A)’.
Subsec. (d)(2)(A). Pub. L. 100-647, Sec. 1017(c)(1)(C)(ii), substituted ‘subsection (a)(2)’ for ‘subsection (d)(2)(B)’.
Subsec. (e). Pub. L. 100-647, Sec. 1017(c)(1)(D), redesignated subsec. (e) as (d).
1987 - Subsec. (c)(4). Pub. L. 100-17, Sec. 502(c)(2), substituted ‘September 30, 1993’ for ‘December 31, 1992’.
Subsec. (e)(1). Pub. L. 100-17, Sec. 502(a)(4), substituted ‘1993’ for ‘1988’.
Subsec. (e)(2)(B). Pub. L. 100-203 substituted ‘net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and 4091.’ for ‘net revenues from the taxes imposed by this section (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under subsection (d)(2)(B)), section 4041(d), and section 4042 (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under section 4042(b)) are at least $500,000,000.’
1986 - Pub. L. 99-514 amended section generally, substituting provisions imposing a tax on the removal or sale of gasoline by the refiner, importer, blender, or compounder thereof or the terminal operator for provisions imposing a tax on gasoline sold by the producer or importer thereof, or by any producer of gasoline.
Subsec. (a). Pub. L. 99-499, Sec. 521(a)(1)(B)(i), substituted ‘at the rate specified in subsection (d)’ for ‘of 9 cents a gallon’ in par. (1) as amended by Pub. L. 99-514.
Pub. L. 99-499, Sec. 521(a)(1)(A)(i), amended subsec. (a), as in effect the day before Oct. 22, 1986, generally, substituting ‘at the rate specified in subsection (b)’ for ‘of 9 cents a gallon’.
Subsec. (b). Pub. L. 99-499, Sec. 521(a)(1)(B)(i), substituted ‘at the rate specified in subsection (d)’ for ‘of 9 cents a gallon’ in par. (1) as amended by Pub. L. 99-514.
Pub. L. 99-499, Sec. 521(a)(1)(A)(i), amended subsec. (b), as in effect the day before Oct. 22, 1986, generally. Prior to amendment, subsec. (b), termination, read as follows: ‘On and after October 1, 1988, the taxes imposed by this section shall not apply.’
Subsec. (c)(1). Pub. L. 99-499, Sec. 521(a)(1)(B)(iii)(I), substituted ‘subsection (d)’ for ‘subsection (a)’ in par. (1) as amended by Pub. L. 99-514.
Pub. L. 99-499, Sec. 521(a)(1)(A)(iii), substituted ‘subsection (b)’ for ‘subsection (a)’ in introductory provisions as in effect the day before Oct. 22, 1986.
Subsec. (c)(2). Pub. L. 99-499, Sec. 521(a)(1)(B)(iii)(II), substituted ‘a Highway Trust Fund financing rate’ for ‘a rate’ in par. (2) as amended by Pub. L. 99-514.
Pub. L. 99-499, Sec. 521(a)(1)(A)(iii)(II), substituted ‘a Highway Trust Fund financing rate’ for ‘a rate’ in par. (2) as in effect the day before Oct. 22, 1986.
Subsec. (d). Pub. L. 99-499, Sec. 521(a)(1)(B)(ii), added subsec. (d) to this section as amended by Pub. L. 99-514, and struck out former subsec. (d), termination, which read as follows: ‘On and after October 1, 1988, the taxes imposed by this section shall not apply.’
Pub. L. 99-499, Sec. 521(a)(1)(A)(i), in amending this section as in effect the day before Oct. 22, 1986, added subsec. (d).
Subsec. (e). Pub. L. 99-499, Sec. 521(a)(1)(B)(ii), added subsec. (e) to this section as amended by Pub. L. 99-514.
1984 - Subsec. (c)(1). Pub. L. 98-369, Sec. 912(b)(A), (B), substituted ‘3 cents’ for ‘4 cents’ in subpar. (A), and ‘3 1/3 cents’ for ‘4 4/9 cents’ in subpar. (B).
Pub. L. 98-369, Sec. 732(a)(1), struck out ‘by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline' after ‘shall be applied’ in text preceding subpar. (A), substituted ‘by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasohol (the gasoline in which was not taxed under subparagraph (B)), and' for ‘in a mixture with alcohol, if at least 10 percent of the mixture is alcohol, or’ in subpar. (A), substituted ‘by substituting ‘4 4/9 cents’ for ‘9 cents’ in the case of the sale of any gasoline for use in producing gasohol' for ‘for use in producing a mixture at least 10 percent of which is alcohol’ in subpar. (B) and inserted definition of ‘gasohol’ after subpar. (B).
Subsec. (c)(2). Pub. L. 98-369, Sec. 912(b)(A), (C), substituted ‘3 cents’ for ‘4 cents’ and ‘5 2/3 cents’ for ‘4 5/9 cents’.
Pub. L. 98-369, Sec. 732(a)(2), substituted ‘at a rate equivalent to 4 cents a gallon’ for ‘at a rate of 4 cents a gallon’, and ‘4 5/9 cents a gallon’ for ‘5 cents a gallon’.
Subsec. (c)(3). Pub. L. 98-369, Sec. 912(f), substituted ‘coal (including peat)’ for ‘coal’.
1983 - Subsec. (a). Pub. L. 97-424, Sec. 511(a)(1), increased tax from 4 to 9 cents a gallon.
Subsec. (b). Pub. L. 97-424, Sec. 516(a)(3), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by this section shall not apply, for provision that, on and after Oct. 1, 1984, the tax imposed by this section would be 1 1/2 cents a gallon.
Subsec. (c)(1). Pub. L. 97-424, Sec. 511(d)(1)(A), substituted ‘subsection (a) shall be applied by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline' for ‘no tax shall be imposed by this section on the sale of any gasoline’ after ‘Secretary,’.
Subsec. (c)(2). Pub. L. 97-424, Sec. 511(d)(1)(B), substituted ‘tax was imposed under subsection (a) at the rate of 4 cents a gallon by reason of this subsection’ for ‘tax was not imposed by reason of this subsection’ after ‘alcohol on which’, and inserted provision that the amount of tax imposed on any sale of such gasoline by such person shall be 5 cents a gallon.
1980 - Subsec. (c)(2). Pub. L. 96-223, Sec. 232(d)(3), inserted ‘(or with respect to which a credit or payment was allowed or made by reason of section 6427(f)(1))’ after ‘this subsection’.
Subsec. (c)(3). Pub. L. 96-223, Sec. 232(b)(3)(A), inserted provision that ‘alcohol’ does not include alcohol with a proof of less than 190 (determined without regard to any added denaturants).
Subsec. (c)(4). Pub. L. 96-223, Sec. 232(a)(1), added par. (4).
1978 - Subsec. (b). Pub. L. 95-599 substituted ‘1984’ for ‘1979’.
Subsec. (c). Pub. L. 95-618 added subsec. (c).
1976 - Subsec. (b). Pub. L. 94-280 substituted ‘1979’ for ‘1977’.
1970 - Subsec. (b). Pub. L. 91-605 substituted ‘1977’ for ‘1972’.
1961 - Subsec. (a). Pub. L. 87-61, Sec. 201(b), increased tax from 3 to 4 cents a gallon.
Subsec. (b). Pub. L. 87-61, Sec. 201(c), substituted ‘October 1, 1972’ for ‘July 1, 1972.’
Subsec. (c). Pub. L. 87-61, Sec. 201(d), repealed subsec. (c) which authorized a temporary increase in tax for the period October 1, 1959, to July 1, 1961.
1959 - Subsec. (c). Pub. L. 86-342 added subsec. (c).
1956 - Act Mar. 29, 1956, substituted ‘April 1, 1957’ for ‘April 1, 1956’.
Subsec. (a). Act June 29, 1956, redesignated first sentence as subsec. (a) and increased tax from 2 to 3 cents a gallon.
Subsec. (b). Act June 29, 1956, redesignated second sentence as subsec. (b) and substituted ‘July 1, 1972’ for ‘April 1, 1956’.
1955 - Act Mar. 30, 1955, substituted ‘April 1, 1956’ for ‘April 1, 1955’.
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendment by Sec. 802(a) of Pub. L. 115-254 effective October 5, 2018.
Amendment by Sec. 202(a) of Pub. L. 115-141, Div. M, effective March 23, 2018.
EFFECTIVE DATE OF 2017 AMENDMENT
Amendment by Sec. 202(a) of Pub. L. 115–63 effective September 29, 2017.
EFFECTIVE DATE OF 2016 AMENDMENTS
Amendment by Sec. 1202(a) of Pub. L. 114-190 effective on the date of the enactment of this Act [Enacted: July 15, 2016].
Amendment by Sec. 202(a) of Pub. L. 114-141 effective on the date of the enactment of this Act [Enacted: March 30, 2016].
EFFECTIVE DATE OF 2015 AMENDMENTS
Amendments by Sec. 31102(a) of Pub. L. 114-94 effective on October 1, 2016.
Amendment by Sec. 202(a) of Pub. L. 114-55 effective on the date of the enactment of this Act [Enacted: Sept. 30, 2015].
EFFECTIVE DATE OF 2012 AMENDMENTS
Amendments by Sec. 40102(a) of Pub. L. 112-141 effective on July 1, 2012.
Amendments by Sec. 402(a) of Pub. L. 112-140 effective on July 1, 2012.
Amendments by Sec. 402(a) of Pub. L. 112-102 effective on April 1, 2012.
Amendment by Sec. 1101(a) of Pub. L. 112-95 effective February 18, 2012.
Amendment by Sec. 2(a) of Pub. L. 112-91 effective February 1, 2012.
EFFECTIVE DATE OF 2011 AMENDMENT
Amendments by Sec. 142(a) of Pub. L. 112-30 effective October 1, 2011.
Amendment by Sec. 202(a) of Pub. L. 112-30 effective September 17, 2011.
Amendment by Sec. 2(a) of Pub. L. 112-27 effective July 23, 2011.
Amendment by Sec. 2(a) of Pub. L. 112-21 effective July 1, 2011.
Amendment by Sec. 2(a) of Pub. L. 112-16 effective June 1, 2011.
Amendment by Sec. 2(a) of Pub. L. 112-7 effective April 1, 2011.
EFFECTIVE DATE OF 2010 AMENDMENT
Amendment by Sec. 2(a) of Pub. L. 111-329 effective January 1, 2011.
Amendment by Sec. 2(a) of Pub. L. 111-249 effective October 1, 2010.
Amendment by Sec. 101(a) of Pub. L. 111-216 effective August 2, 2010.
Amendment by Sec. 2(a) of Pub. L. 111-197 effective July 4, 2010.
Amendment by Sec. 2(a) of Pub. L. 111-161 effective May 1, 2010.
Amendment by Sec. 2(a) of Pub. L. 111-153 effective April 1, 2010.
EFFECTIVE DATE OF 2009 AMENDMENT
Amendment by Sec. 2(a) of Pub. L. 111-116 effective January 1, 2010.
Amendment by Sec. 2(a) of Pub. L. 111-69 effective October 1, 2009.
Amendment by Sec. 2(a) of Pub. L. 111-12 effective April 1, 2009.
EFFECTIVE DATE OF 2008 AMENDMENT
Amendment by Sec. 2(a) of Pub. L. 110-330 effective October 1, 2008.
Amendment by Sec. 2(a) of Pub. L. 110-253 effective July 1, 2008.
Amendment by Sec. 2(a) of Pub. L. 110-190 effective March 1, 2008.
EFFECTIVE DATE OF 2007 AMENDMENT
Amendment by Sec. 116(a) of Pub. L. 110-161 effective October 1, 2007.
EFFECTIVE DATE OF 2005 AMENDMENTS
Amendment by Sec. 11101(a)(1)(F) of Pub. L. 109-59 effective on the date of the enactment of this Act [Enacted: Aug. 10, 2005].
Amendments by Sec. 11151(b) of Pub. L. 109-59 effective as if included in the provisions of the American Jobs Creation Act of 2004 [Pub. L. 108-357, Sec. 853] to which they relate.
Amendments by Sec. 11161(a) of Pub. L. 109-59 effective for fuels or liquids removed, entered, or sold after September 30, 2005.
Amendment by Sec. 11166(b) of Pub. L. 109-59 effective on the date of the enactment of this Act [Enacted: Aug. 10, 2005].
Amendments by Sec. 1343 of Pub. L. 109-58 effective on January 1, 2006.
Amendment by Sec. 1362(a) of Pub. L. 109-58 effective on October 1, 2005.
Amendment by Sec. 1(a) of Pub. L. 109-6 effective on the date of the enactment of this Act [Enacted: Mar. 31, 2005].
EFFECTIVE DATE OF 2004 AMENDMENTS
Amendment by Sec. 301(c)(7) of Pub. L. 108-357 effective for fuel sold or used after December 31, 2004.
Amendments by Sec. 853(a) of Pub. L. 108-357 effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
Amendment by Sec. 860(a) ob Pub. L. 108-357 effective March 1, 2005.
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendment by Sec. 9002(a)(1) of Pub. L. 105-178 effective on June 9, 1998.
Amendment by Sec. 9003(a)(1) of Pub. L. 105-178 effective on June 9, 1998.
Amendment by Sec. 9003(b) of Pub. L. 105-178 effective on January 1, 2001.
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by Sec. 1031(a)(2) of Pub. L. 105-34 effective on October 1, 1997.
Amendment by Sec. 1032(b) of Pub. L. 105-34 effective on July 1, 1998.
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
Amendment by section 1609 of Pub. L. 104-188 effective on the 7th calendar day after the date of the enactment of this Act [Enacted: Aug. 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
Amendment by section 13241(a) of Pub. L. 103-66 effective October 1, 1993.
Amendment by section 13242(a) of Pub. L. 103-66 effective January 1, 1994.
EFFECTIVE DATE OF 1992 AMENDMENT
Amendment by section 1920(a) of Pub. L. 102-486 effective for gasoline removed (as defined in section 4082 of the Internal Revenue Code of 1986) or entered after December 31, 1992.
EFFECTIVE DATE OF 1991 AMENDMENT
Amendment by section 8002(a)(3) of Pub. L. 102-240 effective on the date of the enactment of this Act [Enacted: Dec. 18, 1991].
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11211(a)(1)-(3), (5)(A)-(C) of Pub. L. 101-508 applicable, except as otherwise provided, to gasoline removed (as defined in section 4082 of this title) after Nov. 30, 1990, see section 11211(a)(6) of Pub. L. 101-508, set out as a note under section 4041 of this title.
Section 11212(f) of Pub. L. 101-508 provided that:
‘(1) In general. - Except as provided in paragraph (2), the amendments made by this section (enacting section 4103 of this title and amending this section and sections 4093, 4101, 4222, 6103, 6416, and 6724 of this title) shall take effect on July 1, 1991.
‘(2) Registration, etc. - The amendments made by subsections (b), (c), and (e) (other than paragraph (2) thereof) (enacting section 4103 of this title and amending sections 4093, 4101, 4222, 6103, and 6724 of this title) shall take effect on December 1, 1990.’
Section 11215(b) of Pub. L. 101-508 provided that: ‘The amendment made by subsection (a) (amending this section) shall take effect on December 1, 1990.’
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1017(c)(1), (14) 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)(5) 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.
Section 6104(b) of Pub. L. 100-647 provided that: ‘The amendment made by this section (amending this section) shall take effect on October 1, 1989.’
EFFECTIVE DATE OF 1987 AMENDMENT
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 1703(h) of Pub. L. 99-514 provided that: ‘The amendments made by this section (amending this section and sections 34, 4082, 4083, 4101, 4221, 6421, 6427, 7210, 7603 to 7605, 7609, and 7610 of this title and omitting section 4084 of this title) shall apply to gasoline removed (as defined in section 4082 of the Internal Revenue Code of 1986, as amended by this section) after December 31, 1987.'
Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section 521(e) of Pub. L. 99-499, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 732(a)(1), (2) of Pub. L. 98-369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97-424, to which such amendment relates, see section 736 of Pub. L. 98-369, set out as a note under section 4051 of this title.
Amendment by section 912(b), (f) 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.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 511(a)(1), (d)(1) of Pub. L. 97-424 effective Apr. 1, 1983, see section 511(h)(1) of Pub. L. 97-424, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by section 232(b)(3)(A) of Pub. L. 96-223 applicable to sales or uses after Sept. 30, 1980, in taxable years ending after such date, see section 232(h)(1) of Pub. L. 96-223, set out as an Effective Date note under section 40 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Section 221(a)(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 after December 31, 1978.’
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-61 effective July 1, 1961, see section 208 of Pub. L. 87-61, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act June 29, 1956, effective July 1, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.
EXTENSION OF TAXES FUNDING THE AIRPORT AND AIRWAY TRUST FUND
Sec. 5(a) of Pub. L. 115-250 provided that:
“(a) Sections 4081(d)(2)(B), 4261(j), 4261(k)(1)(A)(ii), and 4271(d)(1)(A)(ii) of the Internal Revenue Code of 1986 shall be applied by substituting ‘‘October 7, 2018’’ for ‘‘September 30, 2018’’.”
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.”
AVIATION FUELS RATE
Section 156(a) of Pub. L. 111-68 provided that:
“(a) Sections 4081(d)(2)(B), 4261(j)(1)(A)(ii), and 4271(d)(1)(A)(ii) of the Internal Revenue Code of 1986 shall each be applied by substituting the date specified in section 106(3) [October 31, 2009] of this joint resolution for “September 30, 2009”.”
AVIATION FUELS RATE
Section 149(a) of Pub. L. 110-92 provided that:
“(a) Sections 4081(d)(2)(B), 4261(j)(1)(A)(ii), 4271(d)(1)(A)(ii), 9502(d)(1), and 9502(f)(2) of the Internal Revenue Code of 1986 shall each be applied by substituting the date specified in section 106(3) [November 16, 2007] of this joint resolution for “September 30, 2007” or “October 1, 2007”, as the case may be.”
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:
“ (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.”
PUBLICATION OF REGISTERED PERSONS
Section 860(c) of Pub. L. 108-357 provided that:
“Beginning on January 1, 2005, the Secretary of the Treasury (or the Secretary's delegate) shall periodically publish under section 6103(k)(7) of the Internal Revenue Code of 1986 a current list of persons registered under section 4101 of such Code who are required to register under such section.”
DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES
Sec. 1031(g) of Pub. L. 105-34 provided that:
“(g) Delayed Deposits of Airport Trust Fund Tax Revenues.--Notwithstanding section 6302 of the Internal Revenue Codeof 1986--
(1) in the case of deposits of taxes imposed by section 4261 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after August 14, 1997, and before October 1, 1997, shall be October 10, 1997,
(2) in the case of deposits of taxes imposed by section 4261 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after August 14, 1998, and before October 1, 1998, shall be October 5, 1998, and
(3) in the case of deposits of taxes imposed by sections 4081(a)(2)(A)(ii), 4091, and 4271 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after July 31, 1998, and before October 1, 1998, shall be October 5, 1998.”
1997 TAXPAYER RELIEF ACT FLOOR STOCKS TAXES
Sec. 1032(g) of Pub. L. 105-34 provided that:
“(1) Imposition of tax.--In the case of kerosene which is held on July 1, 1998, by any person, there is hereby imposed a floor stocks tax of 24.4 cents per gallon.
(2) Liability for tax and method of payment.--
(A) Liability for tax.--A person holding kerosene on July 1, 1998, 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 August 31, 1998.
(3) Definitions.--For purposes of this subsection--
(A) Held by a person.--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).
(B) 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 kerosene held by any person exclusively for any use to the extent a credit or refund of the tax imposed by section 4081 of the Internal Revenue Code of 1986 is allowable for such use.
(5) Exception for fuel held in vehicle tank.--No tax shall be imposed by paragraph (1) on kerosene 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) on kerosene held on July 1, 1998, by any person if the aggregate amount of kerosene 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) Coordination with section 4081.--No tax shall be imposed by paragraph (1) on kerosene to the extent that tax has been (or will be) imposed on such kerosene under section 4081 or 4091 of such Code.
(8) Other laws applicable.--All provisions of law, including penalties, applicable with respect to the taxes 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 taxes imposed by paragraph (1) to the same extent as if such taxes were imposed by such section 4081.”
1997 FLOOR STOCKS TAXES
Section 2(d) of Pub. L. 105-2 provided:
Floor Stocks Taxes on Aviation Gasoline and Aviation Fuel.--
‘(1) Imposition of tax.--In the case of any aviation liquid on which tax was imposed under section 4081 or 4091 of the Internal Revenue Code of 1986 before the tax effective date and which is held on such date by any person, there is hereby imposed a floor stocks tax of--
‘(A) 15 cents per gallon in the case of aviation gasoline, and
‘(B) 17.5 cents per gallon in the case of aviation fuel.
‘(2) Liability for tax and method of payment.--
‘(A) Liability for tax.--A person holding, on the tax effective date, any aviation liquid 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 the first day of the 5th month beginning after the tax effective date.
‘(3) Definitions.--For purposes of this subsection--
‘(A) Tax effective date.--The term “tax effective date'’ means the date which is 7 days after the date of the enactment of this Act.
‘(B) Aviation liquid.--The term “aviation liquid'’ means aviation gasoline and aviation fuel.
‘(C) Aviation gasoline.--The term “aviation gasoline'’ has the meaning given such term in section 4081 of such Code.
‘(D) Aviation fuel.--The term “aviation fuel'’ has the meaning given such term by section 4093 of such Code.
‘(E) Held by a person.--Aviation liquid shall be considered as “held by a person'’ if title thereto has passed to such person (whether or not delivery to the person has been made).
‘(F) Secretary.--The term “Secretary'’ means the Secretary of the Treasury or the Secretary's delegate.
‘(4) Exception for exempt uses.--The tax imposed by paragraph (1) shall not apply to--
‘(A) aviation liquid held by any person on the tax effective date exclusively for any use for which a credit or refund of the entire tax imposed by section 4081 or 4091 of such Code (as the case may be) is allowable for such liquid purchased on or after such tax effective date for such use, or
‘(B) aviation fuel held by any person on the tax effective date exclusively for any use described in section 4092(b) of such Code.
‘(5) Exception for certain amounts of fuel.--
‘(A) In general.--No tax shall be imposed by paragraph (1) on any aviation liquid held on the tax effective date by any person if the aggregate amount of such liquid (determined separately for aviation gasoline and 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.--Any liquid to which the tax imposed by paragraph (1) does not apply by reason of paragraph (4) shall not be taken into account under subparagraph (A).
‘(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 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.
‘(6) Other laws applicable.--All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4081 or 4091 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply with respect to the floor stocks taxes imposed by paragraph (1) to the same extent as if such taxes were imposed by such section 4081 or 4091, as the case may be.
FLOOR STOCK TAXES
Section 13241(h) of Pub. L. 103-66 provided that:
“(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 13243 of Pub. L. 103–66 provided that:
“(a) In General.—There is hereby imposed a floor stocks tax on diesel fuel held by any person on January 1, 1994, if—
“(1) no tax was imposed on such fuel under section 4041(a) or 4091 of the Internal Revenue Code of 1986 as in effect on December 31, 1993, and
“(2) tax would have been imposed by section 4081 of such Code, as amended by this Act, on any prior removal, entry, or sale of such fuel had such section 4081 applied to such fuel for periods before January 1, 1994.
“(b) Rate Of Tax.—The rate of the tax imposed by subsection (a) shall be the amount of tax which would be imposed under section 4081 of the Internal Revenue Code of 1986 if there were a taxable sale of such fuel on such date.
“(c) Liability And Payment Of Tax.—
“(1) Liability For Tax.—A person holding the diesel fuel on January 1, 1994, to which the tax imposed by this section applies shall be liable for such tax.
“(2) Method Of Payment.—The tax imposed by this section shall be paid in such manner as the Secretary shall prescribe.
“(3) Time For Payment.—The tax imposed by this section shall be paid on or before July 31, 1994.
“(d) Definitions.—For purposes of this section-
“(1) Diesel Fuel.—The term ‘diesel fuel’ has the meaning given such term by section 4083(a) of such Code.
“(2) Secretary.—The term ‘Secretary’ means the Secretary of the Treasury or his delegate.
“(e) Exceptions.—
“(1) Persons entitled to credit or refund.—The tax imposed by this section shall not apply to fuel held by any person exclusively for any use to the extent a credit or refund of the tax imposed by section 4081 is allowable for such use.
“(2) Compliance With Dyeing Required.—Paragraph (1) shall not apply to the holder of any fuel if the holder of such fuel fails to comply with any requirement imposed by the Secretary with respect to dyeing and marking such fuel.
“(f) Other Laws Applicable.—All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4081 of such Code shall, insofar as applicable and not inconsistent with the provisions of this section, apply with respect to the floor stock taxes imposed by this section to the same extent as if such taxes were imposed by such section 4081.”
FLOOR STOCK TAXES
Section 11211(j) of Pub. L. 101-508 provided that:
‘(1) Imposition of tax. - In the case of -
‘(A) gasoline and diesel fuel on which tax was imposed under section 4081 or 4091 of such Code before December 1, 1990, and which is held on such date by any person, or
‘(B) diesel fuel on which no tax was imposed under section 4091 of such Code at the Highway Trust Fund financing rate before December 1, 1990, and which is held on such date by any person for use as a fuel in a train, there is hereby imposed a floor stocks tax on such gasoline and diesel fuel.
‘(2) Rate of tax. - The rate of the tax imposed by paragraph (1) shall be -
‘(A) 5 cents per gallon in the case of fuel described in paragraph (1)(A), and
‘(B) 2.5 cents per gallon in the case of fuel described in paragraph (1)(B).
In the case of any fuel held for use in producing a mixture described in section 4081(c)(1) or section 4091(c)(1)(A) of such Code, subparagraph (A) shall be applied by substituting ‘6.22 cents’ for ‘5 cents’. If no alcohol in such mixture is ethanol, the preceding sentence shall be applied by substituting ‘5.56 cents’ for ‘6.22 cents’.
‘(3) Liability for tax and method of payment. -
‘(A) Liability for tax. - A person holding gasoline or diesel fuel on December 1, 1990, 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 May 31, 1991.
‘(4) Definitions. - For purposes of this subsection -
‘(A) Held by a person. - Gasoline and diesel 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) Secretary. - The term ‘Secretary’ means the Secretary of the Treasury or his delegate.
‘(5) Exception for exempt uses. - The tax imposed by paragraph (1) shall not apply to gasoline or diesel 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.
‘(6) 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.
‘(7) Exception for certain amounts of fuel. -
‘(A) In general. - No tax shall be imposed by paragraph (1) -
‘(i) on gasoline held on December 1, 1990, 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 held on December 1, 1990, by any person if the aggregate amount of diesel 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 (5) or (6).
‘(C) Controlled groups. - For purposes of this paragraph, rules similar to the rules of paragraph (6) of section 11201(e) of this Act (set out in a note under section 5001 of this title) shall apply.
‘(8) Other laws 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 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.
‘(9) Transfer of portion of floor stocks revenue to highway trust fund. - For purposes of determining the amount transferred to the Highway Trust Fund, the tax imposed by paragraph (1) on fuel described in subparagraph (A) thereof shall be treated as imposed at a Highway Trust Fund financing rate to the extent of 2.5 cents per gallon.’
Section 1703(f) of Pub. L. 99-514, as amended by Pub. L. 100-647, title I, Sec. 1017(c)(13), title II, Sec. 2001(d)(4), Nov. 10, 1988, 102 Stat. 3577, 3595, provided that:
‘(1) In general. - On gasoline subject to tax under section 4081 of the Internal Revenue Code of 1986 which, on January 1, 1988, is held by a dealer for sale, and with respect to which no tax has been imposed under such section, there is hereby imposed a floor stocks tax at the rate of 9.1 cents a gallon.
‘(2) Overpayment of floor stocks taxes. - Section 6416 of such Code shall apply in respect of the floor stocks taxes imposed by this section, so as to entitle, subject to all provisions of such section, any person paying such floor stocks taxes to a credit or refund thereof for any reasons specified in such section. All other provisions of law, including penalties, applicable with respect to the taxes imposed by section 4081 of the Internal Revenue Code of 1986 shall apply to the floor stocks taxes imposed by this section.
‘(3) Due date of taxes. - The taxes imposed by this subsection shall be paid before February 16, 1988.
‘(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 section shall be treated as imposed by section 4081 of the Internal Revenue Code of 1986 -
‘(A) at the Highway Trust Fund financing rate under such section to the extent of 9 cents per gallon, and
‘(B) at the Leaking Underground Storage Tank Trust Fund financing rate under such section to the extent of 0.1 cent per gallon.
‘(5) Definitions and special rule. - For purposes of this subsection -
‘(A) Dealer. - The term ‘dealer’ includes a wholesaler, jobber, distributor, or retailer.
‘(B) Held by a dealer. - Gasoline shall be considered as ‘held by a dealer’ if title thereto has passed to such dealer (whether or not delivery to him has been made) and if for purposes of consumption title to such gasoline or possession thereof has not at any time been transferred to any person other than a dealer.
‘(C) Gasoline. - The term ‘gasoline’ has the same meaning given to such term by section 4082(a) of the Internal Revenue Code of 1986.'
STUDY OF EVASION OF GASOLINE TAX
Section 1703(g) of Pub. L. 99-514 provided that:
‘(1) In general. - The Secretary of the Treasury or his delegate shall conduct a study of the incidence of the evasion of the gasoline tax.
‘(2) Report. - The report of the study under paragraph (1) shall be submitted, not later than December 31, 1986, to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.’
EXTENSION OF PAYMENT DUE DATE FOR CERTAIN FUEL TAXES
Section 518 of Pub. L. 97-424, as amended by Pub. L. 98-369, div. A, title VII, Sec. 734(i), July 18, 1984, 98 Stat. 980; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
‘(a) 14-Day Extension. - The Secretary shall prescribe regulations which permit any qualified person whose liability for tax under section 4081 of the Internal Revenue Code of 1986 (formerly I.R.C. 1954) is payable with respect to semi-monthly periods to pay such tax on or before the day which is 14 days after the close of such semi-monthly period if such payment is made by wire transfer to, except as provided in regulations prescribed by the Secretary of the Treasury or his delegate, any Federal Reserve Bank.
‘(b) Qualified Person Defined. - For purposes of this section -
‘(1) In general. - The term ‘qualified person’ means -
‘(A) any person other than any person whose average daily production of crude oil for the preceding calendar quarter exceeds 1,000 barrels, and
‘(B) any independent refiner (within the meaning of section 4995(b)(4) of such Code).
‘(2) Aggregation rules. - For purposes of paragraph (1), in determining whether any person's production exceeds 1,000 barrels per day, rules similar to the rules of section 4992(e) of the Internal Revenue Code of 1986 shall apply.
‘(c) Special Rule Where 14th Day Falls on Saturday, Sunday, or Holiday. - If, but for this subsection, the due date under subsection (a) would fall on a Saturday, Sunday, or a holiday in the District of Columbia, such due date shall be deemed to be the immediately preceding day which is not a Saturday, Sunday, or such a holiday.’
STUDY BY SECRETARY OF THE TREASURY; REPORT TO CONGRESS
Study respecting portion of taxes imposed by this section is attributable to fuel used in recreational motorboats and report to Congress no later than 2 years after Oct. 14, 1980, see Pub. L. 96-451, title II, Sec. 204, Oct. 14, 1980, 94 Stat. 1988, set out as a note under section 4041 of this title.
EXPEDITION OF CERTAIN ETHANOL PRODUCTION APPLICATIONS
Section 221(d) of Pub. L. 95-618, which required Secretary of the Treasury expedite applications submitted by persons with respect to the production of ethanol for use in producing gasoline and that the Secretary develop expeditious procedures for processing such applications, was repealed by Pub. L. 96-223, Sec. 232(e)(2)(E), Apr. 2, 1980, 94 Stat. 280.