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Internal Revenue Code, § 4091. Imposition Of Tax [Repealed]

Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
I.R.C. § 4091(a) Tax On Sale
I.R.C. § 4091(a)(1) In General
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
There is hereby imposed a tax on the sale of aviation fuel by the producer or the importer thereof or by any producer of aviation fuel.
I.R.C. § 4091(a)(2) Use Treated As Sale
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
For purposes of paragraph (1), if any producer uses aviation fuel (other than for a nontaxable use as defined in section 6427(l)(2)(B)) on which no tax has been imposed under such paragraph or on which tax has been credited or refunded, then such use shall be considered a sale.
I.R.C. § 4091(b) Rate Of Tax
I.R.C. § 4091(b)(1) In General
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
The rate of the tax imposed by subsection (a) shall be 21.8 cents per gallon.
I.R.C. § 4091(b)(2) Leaking Underground Storage Tank Trust Fund Tax
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
The rate of tax specified in paragraph (1) shall be increased by 0.1 cent per gallon. The increase in tax under this paragraph shall in this title be referred to as the Leaking Underground Storage Tank Trust Fund financing rate.
I.R.C. § 4091(b)(3) Termination
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
I.R.C. § 4091(b)(3)(A)
The rate of tax specified in paragraph (1) shall be 4.3 cents per gallon—
I.R.C. § 4091(b)(3)(A)(i)
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. § 4091(b)(3)(A)(ii)
after September 30, 2007.
I.R.C. § 4091(b)(3)(B)
The Leaking Underground Storage Tank Fund financing rate 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. § 4091(c) Reduced Rate Of Tax For Aviation Fuel In Alcohol Mixture, Etc.
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
Under regulations prescribed by the Secretary—
I.R.C. § 4091(c)(1) In General
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
The rate of tax under subsection (a) shall be reduced by the applicable blender amount per gallon in the case of the sale of any mixture of aviation fuel if—
I.R.C. § 4091(c)(1)(A)
at least 10 percent of such mixture consists of alcohol (as defined in section 4081(c)(3)), and
I.R.C. § 4091(c)(1)(B)
the aviation fuel in such mixture was not taxed under paragraph (2). In the case of such a mixture none of the alcohol in which is ethanol, the preceding sentence shall be applied by substituting ‘14 cents’ for ‘the applicable blender amount’.
For purposes of this paragraph, the term ‘applicable blender amount’ means 13.3 cents in the case of any sale or use during 2001 or 2002, 13.2 cents in the case of any sale or use during 2003 or 2004, 13.1 cents in the case of any sale or use during 2005, 2006, or 2007, and 13.4 cents in the case of any sale or use during 2008 or thereafter.
I.R.C. § 4091(c)(2) Tax Prior To Mixing
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
In the case of the sale of aviation fuel for use (at the time of such sale) in producing a mixture described in paragraph (1), the rate of tax under subsection (a) shall be 10/9 of the rate which would (but for this paragraph) have been applicable to such mixture had such mixture been created prior to such sale.
I.R.C. § 4091(c)(3) Later Separation
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
If any person separates the aviation fuel from a mixture of the aviation fuel and alcohol 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 producer of such aviation fuel. The amount of tax imposed on any sale of such aviation fuel by such person shall be reduced by the amount of tax imposed (and not credited or refunded) on any prior sale of such fuel.
I.R.C. § 4091(c)(4) Limitation
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
In no event shall any rate determined under paragraph (1) be less than 4.3 cents per gallon.
I.R.C. § 4091(c)(5) Termination
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
Paragraphs (1) and (2) shall not apply to any sale after September 30, 2007.
I.R.C. § 4091(d) Refund Of Tax-Paid Aviation Fuel To Registered Producer Of Fuel
Editor's Note: Pub. L. 108-357, Sec. 853(d)(1), struck Sec. 4091, effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
If—
I.R.C. § 4091(d)(1)
a producer of aviation fuel is registered under section 4101, and
I.R.C. § 4091(d)(2)
such producer establishes to the satisfaction of the Secretary that a prior tax was paid (and not credited or refunded) on aviation fuel held by such producer,
then an amount equal to the tax so paid shall be allowed as a refund (without interest) to such producer in the same manner as if it were an overpayment of tax imposed by this section.
(Added Pub. L. 100-203, title X, Sec. 10502(a), Dec. 22, 1987, 101 Stat. 1330-438, and amended Pub. L. 100-203, title X, Sec. 10502(g), Dec. 22, 1987, 101 Stat. 1330-446; Pub. L. 100-647, title II, Sec. 2001(d)(6)(A)-(C), Nov. 10, 1988, 102 Stat. 3596; Pub. L. 101-508, title XI, Sec. 11211(b)(1), (2), (6)(A), (B), (c)(4), (e)(4), 11213(b)(1), (2)(C), (D), (d)(2)(A), 11704(a)(38), Nov. 5, 1990, 104 Stat. 1388-424 to 1388-427, 1388-432, 1388-433, 1388-435, 1388-520; Pub. L. 103-66, title XIII, Sec. 13241(b), Aug. 10, 1993, 107 Stat. 312; Pub. L. 104-188, Sec. 1609, Aug. 20, 1996, 110 Stat. 1755; Pub. L. 105-2, Sec. 2(a)(1), Feb. 28, 1997; Pub. L. 105-34, title X, XIV, Sec. 1031(a)(1), 1032(g)(7), 1436(a), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-178, title IX, Sec. 9003, June 9, 1998, 112 Stat 107; Pub. L. 105-206, title VI, Sec. 6014(d), July 22, 1998, 112 Stat. 685; Repealed by Pub. L. 108-357, title VIII, Sec. 853(d)(1), Oct. 22, 2004, 118 Stat. 1418.)
BACKGROUND NOTES
PRIOR PROVISIONS
A prior section 4091, act Aug. 16, 1954, ch. 736, 68A Stat. 483; Aug. 11, 1955, ch. 793, Sec. 1(a), 69 Stat. 676; June 21, 1965, Pub. L. 89-44, title II, Sec. 202(a), 79 Stat. 137, which imposed a tax of 6 cents a gallon on lubricating oil (other than cutting oils) sold in the United States by the manufacturer or producer to be paid by the manufacturer or producer, was repealed by Pub. L. 97-424, title V, Sec. 515(a), (c), Jan. 6, 1983, 96 Stat. 2181, applicable with respect to articles sold after Jan. 6, 1983.
AMENDMENTS
2004 - Sec. 4091. Pub. L. 108-357, Sec. 853(d)(1), repealed Sec. 4091.
1998--Subsec. (a)(2). Pub. L. 105-206, Sec. 6014(d), amended par. (2) by inserting “or on which tax has been credited or refunded” after “such paragraph”.
Subsec. (c)(1). Pub. L. 105-178, Sec. 9003(b)(2)(D) amended paragraph (1) by substituting “the applicable blender amount” for “13.4 cents” each place it appeared, and by adding a new flush sentence at the end.
Subsec. (c)(5). Pub. L. 105-178, Sec. 9003(a)(1)(D) amended paragraph (5) by substituting “2007” for “2000”.
1997--Subsec. (b)(3)(A)(ii). Pub. L. 105-34, Sec. 1031(a)(1), amended clause (ii) by substituting “September 30, 2007” for “September 30, 1997”.
Subsec. (d). Pub. L. 105-34, Sec. 1436(a), added subsec. (d).
Subsec. (b)(3)(A). Pub. L. 105-2, 2(a)(1), amended subpar. (A). Before amendment, subpar. (A) read as follows:
“(A) The rate of tax specified in paragraph (1) shall be 4.3 cents per gallon--
“(i) after December 31, 1995, and before the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996, and
“(ii) after December 31, 1996.”
1996--Subsec. (b)(3)(A). Pub. L. 104-188, 1609(a), amended subpar. (A). Before amendment, subpar. (A) read as follows:
“(A) On and after January 1, 1996, the rate of tax specified in paragraph (1) shall be 4.3 cents per gallon.”
1993—Sec. 4091. Pub. L. 103-66, Sec. 13242(a), amended Sec. 4091. Before amendment, it read as follows:
“Sec. 4091. Imposition Of Tax
“(a) In General.—There is hereby imposed a tax on the sale of any taxable fuel by the producer or the importer thereof or by any producer of a taxable fuel.
“(b) Rate Of Tax.—
“(1) In General.—The rate of the tax imposed by subsection (a) shall be the sum of—
“(A)(i) the Highway Trust Fund financing rate and the diesel fuel deficit reduction rate in the case of diesel fuel, and
“(ii) the Airport and Airway Trust Fund financing rate and the aviation fuel deficit reduction rate in the case of aviation fuel, and
“(B) the Leaking Underground Storage Tank Trust Fund financing rate in the case of any taxable fuel.
“(2) Highway Trust Fund Financing Rate.—For purposes of paragraph (1), except as provided in subsection (c), the Highway Trust Fund financing rate is 17.5 cents per gallon.
“(3) Airport And Airway Trust Fund Financing Rate.—For purposes of paragraph (1), except as provided in subsection (d), the Airport and Airway Trust Fund financing rate is 17.5 cents per gallon.
“(4) Diesel Fuel Deficit Reduction Rate.—For purposes of paragraph (1), except as provided in subsection (c), the diesel fuel deficit reduction rate is 6.8 cents per gallon.
“(5) Leaking Underground Storage Tank Trust fund financing rate.—For purposes of paragraph (1), except as provided in subsection (c), the Leaking Underground Storage Tank Trust Fund financing rate is 0.1 cent per gallon.
“(6) Aviation Fuel Deficit Reduction Rate.—For purposes of paragraph (1), the aviation fuel deficit reduction rate is 4.3 cents per gallon.
“(7) Termination Of Rates.—
“(A) The Highway Trust Fund financing rate shall not apply on and after October 1, 1999.
“(B) The Airport and Airway Trust Fund financing rate shall not apply on and after January 1, 1996.
“(C) The Leaking Underground Storage Tank Trust Fund financing rate shall not apply during any period during which the Leaking Underground Storage Tank Trust Fund financing rate under section 4081 does not apply.
“(D) The Diesel Fuel Deficit Reduction Rate Shall Not Apply On And After October 1, 1995.—
“(c) Reduced Rate Of Tax For Diesel Fuel In Alcohol Mixture, Etc.—Under regulations prescribed by the Secretary—
“(1) In General.—The Highway Trust Fund financing rate shall be—
“(A) 12.1 cents per gallon in the case of the sale of any mixture of diesel fuel if—
“(i) at least 10 percent of such mixture consists of alcohol (as defined in section 4081(c)(3)), and
“(ii) the diesel fuel in such mixture was not taxed under subparagraph (B), and
“(B) 13.44 cents per gallon in the case of the sale of diesel fuel for use (at the time of such sale) in producing a mixture described in subparagraph (A).
“In the case of a sale described in subparagraph (B), the Leaking Underground Storage Tank Trust Fund financing rate and the diesel fuel deficit reduction rate shall be 10/9th of the otherwise applicable such rates.
“(2) Later Separation.—If any person separates the diesel fuel from a mixture of the diesel fuel and alcohol on which tax was imposed under subsection (a) at a Highway Trust Fund financing rate equivalent to 12.1 cents a gallon 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 producer of such diesel fuel. The amount of tax imposed on any sale of such diesel fuel by such person shall be reduced by the amount of tax imposed (and not credited or refunded) on any prior sale of such fuel.
“(3) Termination.—Paragraph (1) shall not apply to any sale after September 30, 2000.
“(d) Reduced Rate Of Tax For Aviation Fuel In Alcohol Mixture, Etc.—
“(1) In General.—The Airport and Airway Trust Fund financing rate shall be—
“(A) 4.1 cents per gallon in the case of the sale of any mixture of aviation fuel if—
“(i) at least 10 percent of such mixture consists of alcohol (as defined in section 4081(c)(3)), and
“(ii) the aviation fuel in such mixture was not taxed under subparagraph (B), and
“(B) 4.56 cents per gallon in the case of the sale of aviation fuel for use (at the time of such sale) in producing a mixture described in subparagraph (A).
“In the case of a sale described in subparagraph (B), the Leaking Underground Storage Tank Trust Fund financing rate shall be 1/9 cent per gallon.
“(2) Later Separation.—If any person separates the aviation fuel from a mixture of the aviation fuel and alcohol on which tax was imposed under subsection (a) at the Airport and Airway Trust Fund financing rate equivalent to 4.1 cents per gallon 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 producer of such aviation fuel. The amount of tax imposed on any sale of such aviation fuel by such person shall be reduced by the amount of tax imposed (and not credited or refunded) on any prior sale of such fuel.
“(3) Termination.—Paragraph (1) shall not apply to any sale after September 30, 2000.
“(e) Lower Rates Of Tax On Alcohol Mixtures Not Made From Ethanol.—In the case of a mixture described in subsection (c)(1)(A)(i) or (d)(1)(A)(i) none of the alcohol in which is ethanol—
“(1) subsections (c)(1)(A) and (c)(2), and subsections (d)(1)(A) and (d)(2), shall each be applied by substituting rates which are 0.6 cents less than the rates contained therein, and
“(2) subsections (c)(1)(B) and (d)(1)(B) shall be applied by substituting rates which are 10/9 of the rates determined under paragraph (1).”
Subsec. (b)(1)(A)(ii). Pub. L. 103-66, Sec. 13241(b)(2)(B)(i), amended clause (ii) by inserting “and the aviation fuel deficit reduction rate” after “financing rate”.
Subsec. (b)(4). Pub. L. 103-66, Sec. 13241(b)(1), amended par. (4) by substituting “6.8 cents” for “2.5 cents”.
Subsec. (b)(6)-(7). Pub. L. 103-66, Sec. 13241(b)(2)(B)(ii), redesignated par. (6) as par. (7) and added a new par. (6).
1991 - Subsec. (b)(6)(A). Pub. L. 102-240, Sec. 8002(a)(4), amended subpar. (A) by substituting “1999” for “1995”.
1990 - Subsec. (b)(1)(A)(i). Pub. L. 101-508, Sec. 11211(b)(1)(A), inserted ‘and the diesel fuel deficit reduction rate’ after ‘financing rate’.
Subsec. (b)(2). Pub. L. 101-508, Sec. 11211(b)(2), substituted ‘17.5 cents’ for ‘15 cents’.
Subsec. (b)(3). Pub. L. 101-508, Sec. 11213(b)(1), substituted ‘17.5 cents’ for ‘14 cents’ and inserted ‘except as provided in subsection (d),’ after ‘paragraph (1),’.
Subsec. (b)(4) to (6). Pub. L. 101-508, Sec. 11211(b)(1)(B), added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively.
Subsec. (b)(6)(A). Pub. L. 101-508, Sec. 11211(c)(4), substituted ‘1995’ for ‘1993’.
Subsec. (b)(6)(B). Pub. L. 101-508, Sec. 11213(d)(2)(A), substituted ‘January 1, 1996’ for ‘January 1, 1991’.
Subsec. (b)(6)(D). Pub. L. 101-508, Sec. 11211(b)(1)(C), added subpar. (D).
Subsec. (c)(1). Pub. L. 101-508, Sec. 11211(b)(6)(A), substituted ‘12.1 cents’ for ‘9 cents’ in subpar. (A), ‘13.44 cents’ for ‘10 cents’ in subpar. (B), and ‘and the diesel fuel deficit reduction rate shall be 10/9th of the otherwise applicable such rates’ for ‘shall be 1/9 cent per gallon’ in last sentence.
Subsec. (c)(2). Pub. L. 101-508, Sec. 11704(a)(38), amended Pub. L. 100-647, Sec. 2001(d)(6)(C). See 1988 Amendment note below.
Pub. L. 101-508, Sec. 11211(b)(6)(B), substituted ‘12.1 cents’ for ‘9 cents’.
Subsec. (c)(3). Pub. L. 101-508, Sec. 11211(e)(4), substituted ‘2000’ for ‘1993’.
Subsec. (d). Pub. L. 101-508, Sec. 11213(b)(2)(C)(ii), substituted ‘Reduced rate of’ for ‘Exemption from’ in heading.
Subsec. (d)(1). Pub. L. 101-508, Sec. 11213(b)(2)(C)(i), amended par. (1) generally. Prior to amendment, par. (1) read as follows: ‘The Airport and Airway Trust Fund financing rate shall not apply to the sale of -
‘(A) any mixture of aviation fuel at least 10 percent of which consists of alcohol (as defined in section 4081(c)(3)), or
‘(B) any aviation fuel for use (at the time of such sale) in producing a mixture described in subparagraph (A).’
Subsec. (d)(2). Pub. L. 101-508, Sec. 11213(b)(2)(C)(i), amended par. (2) generally. Prior to amendment, par. (2) read as follows: ‘If any person separates the aviation fuel from a mixture of the aviation fuel and alcohol on which the Airport and Airway Trust Fund financing rate did not apply by reason of this subsection (or with respect to which a credit or payment was allowed or made by reason of section 6427(f)(2)), such person shall be treated as the producer of such aviation fuel.’
Subsec. (d)(3). Pub. L. 101-508, Sec. 11211(e)(4), substituted ‘2000’ for ‘1993’.
Subsec. (e). Pub. L. 101-508, Sec. 11213(b)(2)(D), added subsec. (e).
1988 - Subsec. (b)(4). Pub. L. 100-647, Sec. 2001(d)(6)(B), inserted ‘except as provided in subsection (c),’ after ‘paragraph (1),’.
Subsec. (c)(1). Pub. L. 100-647, Sec. 2001(d)(6)(A), inserted sentence at end providing that Leaking Underground Storage Tank Trust Fund financing rate shall be 1/9 cent per gallon in the case of a sale described in subparagraph (B).
Subsec. (c)(2). Pub. L. 100-647, Sec. 2001(d)(6)(C), as amended by Pub. L. 101-508, Sec. 11704(a)(38), substituted ‘reduced by the amount of tax imposed (and not credited or refunded) on any prior sale of such fuel’ for ‘5 cents per gallon’.
1987 - Subsec. (b)(5)(B). Pub. L. 100-203, Sec. 10502(g), substituted ‘1991’ for ‘1988’.
EFFECTIVE DATE OF REPEAL
Amendment by Sec. 853(d)(1) of Pub. L. 108-357 effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Sec. 6014(d) of Pub. L. 105-206 effective as if included in the Taxpayer Relief Act of 1997 to which it relates [Effective Date of Pub. L. 105-34, Sec. 1436: Fuel acquired by the producer after September 30, 1997].
Amendment by Sec. 9003(a) 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 AMENDMENT
Amendment by Sec. 1031(a)(1) of Pub. L. 105-34 effective on October 1, 1997.
Amendment by Sec. 1436(a) of Pub. L. 105-34 applicable to fuel acquired by the producer after September 30, 1997.
Section 2(e) 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(a) of Pub. L. 104-188 effective on the 7th calendar day after the date of the enactment of this Act [Enacted: August 20, 1996].
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 13242(a) of Pub. L. 103-66 effective January 1, 1994.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11211(b)(1), (2), (6)(A), (B) of Pub. L. 101-508 effective Dec. 1, 1990, see section 11211(b)(7) of Pub. L. 101-508, set out as a note under section 4041 of this title.
Amendment by section 11213(b)(1), (2)(C), (D) of Pub. L. 101-508 effective Dec. 1, 1990, see section 11213(b)(4) of Pub. L. 101-508, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 2001(d)(6)(D) of Pub. L. 100-647 provided that: ‘The amendments made by this paragraph (amending this section) shall take effect as if included in the amendments made by section 10502 of the Revenue Act of 1987 (Pub. L. 100-203).'
EFFECTIVE DATE OF 1987 AMENDMENT
Section 10502(g) of Pub. L. 100-203 provided that: ‘If the Airport and Airway Safety and Capacity Expansion Act of 1987 is enacted (enacted as Pub. L. 100-223), effective on December 31, 1987, sections 4091(b)(5)(B) and 9502(b)(3) of such Code (this title) (as added by this section) are each amended by striking out ‘January 1, 1988’ and inserting in lieu thereof ‘January 1, 1991’.'
EFFECTIVE DATE
Subpart applicable to sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100-203, set out as an Effective Date of 1987 Amendment note under section 40 of this title.
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 Code of 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.”
FLOOR STOCK TAXES - 1997 TAXPAYER RELIEF ACT
Sec. 1032(g) of Pub. L. 105-34 provided that:
“(g) Floor Stock Taxes.--
(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 STOCKS TAXES ON AVIATION FUEL
Sec. 1609(h) of Pub. L. 104-188, as amended by Sec. 1601(f)(4) of Pub. L. 105-34 and Sec. 6018(e) of Pub. L. 105-206, provided that:
‘(1) Imposition of tax.--In the case of aviation fuel on which tax was imposed under section 4091 of the Internal Revenue Code of 1986 before the tax-increase date described in paragraph (3)(A) and which is held on such date by any person, there is hereby imposed a floor stocks tax of 17.5 cents per gallon.
(2) Liability for tax and method of payment.--
(A) Liability for tax.--A person holding aviation fuel on a tax-increase date 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) with respect to any tax-increase date shall be paid on or before the first day of the 7th month beginning after such tax-increase date.
(3) Definitions.--For purposes of this subsection--
(A) Tax increase date.--The term “tax-increase date” means the date which is 7 calendar days after the date of the enactment of this Act [enacted: Aug. 20, 1996].
(B) Aviation fuel.--The term “aviation fuel” has the meaning given such term by section 4093 of the Code.
(C) Held by a person.--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).
(D) 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 aviation fuel held by any person on any tax-increase date exclusively for any use for which a credit or refund of the entire tax imposed by section 4091 of the Code is allowable for aviation fuel purchased on or after such tax-increase date for such use or exclusively for the 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 aviation fuel held on any tax-increase date by any person if the aggregate amount of 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).
(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 the 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 law applicable.--All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4091 of the 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 4091.'
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 STOCKS TAX
Imposition of tax on gasoline and diesel fuel, rate of tax, liability for tax and method of payment, definitions, exception for exempt uses, exception for fuel held in vehicle tank, exception for certain amounts of fuel, other laws applicable, and transfer of portion of floor stocks revenue to Highway Trust Fund, see section 11211(j) of Pub. L. 101-508, set out as a note under section 4081 of this title.
Imposition of tax on aviation fuel, rate of tax, liability for tax and method of payment, definitions, exception for exempt uses, and other laws applicable, see section 11213(b)(5) of Pub. L. 101-508, set out as a note under section 4041 of this title.
Section 10502(f) of Pub. L. 100-203 provided that:
‘(1) Imposition of tax. - On any taxable fuel which on April 1, 1988, is held by a taxable person, there is hereby imposed a floor stocks tax at the rate of tax which would be imposed if such fuel were sold on such date in a sale subject to tax under section 4091 of the Internal Revenue Code of 1986 (as added by this section).
‘(2) Overpayment of floor stocks taxes, etc. - Sections 6416 and 6427 of such Code shall apply in respect of the floor stocks taxes imposed by this subsection so as to entitle, subject to all provisions of such sections, any person paying such floor stocks taxes to a credit or refund thereof for any reason specified in such sections. All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4091 of such Code (as so added) shall apply to the floor stocks taxes imposed by this subsection.
‘(3) Due date of tax. - The taxes imposed by this subsection shall be paid before June 16, 1988.
‘(4) Definitions. - For purposes of this subsection -
‘(A) Taxable fuel. -
‘(i) In general. - The term ‘taxable fuel’ means any taxable fuel (as defined in section 4092 of such Code, as added by this section) on which no tax has been imposed under section 4041 of such Code.
‘(ii) Exception for fuel held for nontaxable uses. - The term ‘taxable fuel’ shall not include fuel held exclusively for any use which is a nontaxable use (as defined in section 6427(l) of such Code, as added by this section).
‘(B) Taxable person. - The term ‘taxable person’ means any person other than a producer (as defined in section 4092 of such Code, as so added) or importer of taxable fuel.
‘(C) Held by a taxable person. - An article shall be treated as held by a person if title thereto has passed to such person (whether or not delivery to such person has been made).
‘(5) Special rule for fuel held for use in trains and commercial aircraft. - Only the Leaking Underground Storage Tank Trust Fund financing rate under section 4091 of such Code shall apply for purposes of this subsection with respect to -
‘(A) diesel fuel held exclusively for use as a fuel in a diesel-powered train, and
‘(B) aviation fuel held exclusively for use as a fuel in an aircraft not in noncommercial aviation (as defined in section 4041(c)(4) of such Code).
‘(6) Transfer of floor stock 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 4091 of such Code (as so added).’