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Sec. 4611. Imposition Of Tax

I.R.C. § 4611(a) General Rule
There is hereby imposed a tax at the rate specified in subsection (c) on—
I.R.C. § 4611(a)(1)
crude oil received at a United States refinery, and
I.R.C. § 4611(a)(2)
petroleum products entered into the United States for consumption, use, or warehousing.
I.R.C. § 4611(b) Tax On Certain Uses And Exportation
I.R.C. § 4611(b)(1) In General
If—
I.R.C. § 4611(b)(1)(A)
any domestic crude oil is used in or exported from the United States, and
I.R.C. § 4611(b)(1)(B)
before such use or exportation, no tax was imposed on such crude oil under subsection (a),
then a tax at the rate specified in subsection (c) is hereby imposed on such crude oil.
I.R.C. § 4611(b)(2) Exception For Use On Premises Where Produced
Paragraph (1) shall not apply to any use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced.
I.R.C. § 4611(c) Rate Of Tax
I.R.C. § 4611(c)(1) In General
The rate of the taxes imposed by this section is the sum of—
I.R.C. § 4611(c)(1)(A)
the Hazardous Substance Superfund financing rate, and
I.R.C. § 4611(c)(1)(B)
the Oil Spill Liability Trust Fund financing rate.
I.R.C. § 4611(c)(2) Rates
For purposes of paragraph (1)—
I.R.C. § 4611(c)(2)(A)
the Hazardous Substance Superfund financing rate is 9.7 cents a barrel, and
I.R.C. § 4611(c)(2)(B)
the Oil Spill Liability Trust Fund financing rate is—
I.R.C. § 4611(c)(2)(B)(i)
in the case of crude oil received or petroleum products entered before January 1, 2017, 8 cents a barrel, and
I.R.C. § 4611(c)(2)(B)(ii)
in the case of crude oil received or petroleum products entered after December 31, 2016, 9 cents a barrel.
I.R.C. § 4611(d) Persons Liable For Tax
I.R.C. § 4611(d)(1) Crude Oil Received At Refinery
The tax imposed by subsection (a)(1) shall be paid by the operator of the United States refinery.
I.R.C. § 4611(d)(2) Imported Petroleum Product
The tax imposed by subsection (a)(2) shall be paid by the person entering the product for consumption, use, or warehousing.
I.R.C. § 4611(d)(3) Tax On Certain Uses Or Exports
The tax imposed by subsection (b) shall be paid by the person using or exporting the crude oil, as the case may be.
I.R.C. § 4611(e) Application Of Hazardous Substance Superfund Financing Rate
I.R.C. § 4611(e)(1) In General
Except as provided in paragraphs (2) and (3), the Hazardous Substance Superfund financing rate under this section shall apply after December 31, 1986, and before January 1, 1996.
I.R.C. § 4611(e)(2) No Tax If Unobligated Balance In Fund Exceeds $3,500,000,000
If on December 31, 1993, or December 31, 1994—
I.R.C. § 4611(e)(2)(A)
the unobligated balance in the Hazardous Substance Superfund exceeds $3,500,000,000, and
I.R.C. § 4611(e)(2)(B)
the Secretary, after consultation with the Administrator of the Environmental Protection Agency, determines that the unobligated balance in the Hazardous Substance Superfund will exceed $3,500,000,000 on December 31 of 1994 or 1995, respectively, if no tax is imposed under this section and sections 4661 and 4671,
then no tax shall be imposed under this section (to the extent attributable to the Hazardous Substance Superfund financing rate) during 1994 or 1995, as the case may be.
I.R.C. § 4611(e)(3) No Tax If Amounts Collected Exceed $11,970,000,000
I.R.C. § 4611(e)(3)(A) Estimates By Secretary
The Secretary as of the close of each calendar quarter (and at such other times as the Secretary determines appropriate) shall make an estimate of the amount of taxes which will be collected under this section (to the extent attributable to the Hazardous Substance Superfund financing rate) and sections 4661 and 4671 and credited to the Hazardous Substance Superfund during the period beginning January 1, 1987, and ending December 31, 1995.
I.R.C. § 4611(e)(3)(B) Termination If $11,970,000,000 Credited Before January 1, 1996
If the Secretary estimates under subparagraph (A) that more than $11,970,000,000 will be credited to the Fund before January 1, 1996, the Hazardous Substance Superfund financing rate under this section shall not apply after the date on which (as estimated by the Secretary) $11,970,000,000 will be so credited to the Fund.
I.R.C. § 4611(f) Application Of Oil Spill Liability Trust Fund Financing Rate
I.R.C. § 4611(f)(1) In General
Except as provided in paragraph (2), the Oil Spill Liability Trust Fund financing rate under subsection (c) shall apply on and after April 1, 2006, or if later, the date which is 30 days after the last day of any calendar quarter for which the Secretary estimates that, as of the close of that quarter, the unobligated balance in the Oil Spill Liability Trust Fund is less than $2,000,000,000.
I.R.C. § 4611(f)(2) Termination
The Oil Spill Liability Trust Fund financing rate shall not apply after December 31, 2025.
(Added by Pub. L. 96-510, title II, Sec. 211(a), Dec. 11, 1980, 94 Stat. 2797, and amended by Pub. L. 99-499, title V, Sec. 511(a), 512(a), (b), Oct. 17, 1986, 100 Stat. 1760, 1761; Pub. L. 99-509, title VIII, Sec. 8032(a), (c)(1), (2), Oct. 21, 1986, 100 Stat. 1957, 1958; Pub. L. 100-647, title VI, Sec. 6108, Nov. 10, 1988, 102 Stat. 3712; Pub. L. 101-221, Sec. 8(a), Dec. 12, 1989, 103 Stat. 1891; Pub. L. 101-239, title VII, Sec. 7505(a), (b), Dec. 19, 1989, 103 Stat. 2363; Pub. L. 101-508, title XI, Sec. 11231(a)(1)(B), (2), (b), Nov. 5, 1990, 104 Stat. 1388-445; Pub. L. 109-58, title XIII, Sec. 1361, Aug. 8, 2005, 119 Stat. 594; Pub. L. 110-343, div. B, title IV, Sec. 405, Oct. 3, 2008, 122 Stat. 3765; Pub. L. 113-295, Div. A, title II, Sec. 221(a)(12)(I), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 115-123, Div. D, title I, Sec. 40416(a), Feb. 9, 2018, 132 Stat. 64; Pub. L. 116-94, Div. Q, title I, Sec. 134(a), Dec. 20, 2019; Pub. L. 116-260, Div. EE, title I, Sec. 117(a), Dec. 27, 2020, 134 Stat. 1182.)
BACKGROUND NOTES
Amendments to Chapter
1986--Pub. L. 99-499, title V, 515(b), Oct. 17, 1986, 100 Stat. 1769, added item for subchapter C.
Pub. L. 99-499, title V, 514(a)(2), Oct. 17, 1986, 100 Stat. 1767, struck out item for subchapter C.
1980--Pub. L. 96-510, title II, 231(b), Dec. 11, 1980, 94 Stat. 2804, added item for subchapter C.
Pub. L. 96-510, title II, 211(a), Dec. 11, 1980, 94 Stat. 2797, added chapter 38 and analysis of subchapters consisting of items A and B.
AMENDMENTS
2020 - Subsec. (f)(2). Pub. L. 116-260, Div. EE, Sec. 117(a), amended par. (2) by substituting “December 31, 2025” for “December 31, 2020”.
2019 - Subsec. (f)(2). Pub. L. 116-94, Div. Q, Sec. 134(a), amended par. (2) by substituting “December 31, 2020” for “December 31, 2018”.
2018 - Subsec. (f)(2). Pub. L. 115-123, Sec. 40416(a), amended par. (2) by substituting “December 31, 2018” for “December 31, 2017”.
2014 - Subsec. (e)(2)(B). Pub. L. 113-295, Div. A, Sec. 221(a)(12)(I)(i), amended subpar. (B) by substituting “this section” for “section 59A, this section,”.
Subsec. (e)(3)(A). Pub. L. 113-295, Div. A, Sec. 221(a)(12)(I)(ii), amended subpar. (A) by striking “section 59A,” and by striking the comma after “rate)”.
2008 - Subsec. (c)(2)(B). Pub. L. 110-343, Div. B, Sec. 405(a)(1), amended subpar. (B) by substituting “is—“ and clauses (i) and (ii) for “is 5 cents a barrel”.
Subsec. (f)(1). Pub. L. 110-343, Div. B, Sec 405(b)(2), amended par. (1) by substituting “paragraph (2)” for “paragraphs (2) and (3)”.
Subsec. (f)(2)-(3). Pub. L. 110-343, Div. B, Sec. 405(b)(1), amended subsec. (f) by striking par. (2) and (3) and by adding par. (2). Before being struck, par. (2) and (3) read as follows:
“(2) Fund Balance.— The Oil Spill Liability Trust Fund financing rate shall not apply during a calendar quarter if the Secretary estimates that, as of the close of the preceding calendar quarter, the unobligated balance in the Oil Spill Liability Trust Fund exceeds $2,700,000,000.
“(3) Termination.— The Oil Spill Liability Trust Fund financing rate shall not apply after December 31, 2014.”
2005 - Subsec. (f). Pub. L. 109-58, Sec. 1361, amended subsec. (f). Before amendment it read as follows:
“(f) Application of Oil Spill Liability Trust Fund financing rate
“(1) In general
“Except as provided in paragraph (2), the Oil Spill Liability Trust Fund financing rate under subsection (c) shall apply after December 31, 1989 and before January 1, 1995.
“(2) No Tax if Unobligated Balance Exceeds $1,000,000,000
“The Oil Spill Liability Trust Fund financing rate shall not apply during any calendar quarter if the Secretary estimates that as of the close of the preceding calendar quarter the unobligated balance in the Oil Spill Liability Trust Fund exceeds $1,000,000,000.”
1990 - Subsec. (e)(1). Pub. L. 101-508, Sec. 11231(a)(1)(B), substituted ‘January 1, 1996’ for ‘January 1, 1992’.
Subsec. (e)(2). Pub. L. 101-508, Sec. 11231(a)(2), substituted ‘1993’ for ‘1989’ and ‘1994’ for ‘1990’ in introductory provisions and ‘1994’ for ‘1990’ and ‘1995’ for ‘1991’ in subpar. (B) and concluding provisions.
Subsec. (e)(3). Pub. L. 101-508, Sec. 11231(b), substituted ‘$11,970,000,000’ for ‘$6,650,000,000’ in heading.
Subsec. (e)(3)(A). Pub. L. 101-508, Sec. 11231(b), substituted ‘December 31, 1995’ for ‘December 31, 1991’.
Subsec. (e)(3)(B). Pub. L. 101-508, Sec. 11231(a)(1)(B), (b), substituted ‘January 1, 1996’ for ‘January 1, 1992’ in heading and text and ‘$11,970,000,000’ for ‘$6,650,000,000’ in heading and twice in text.
1989 - Subsec. (c)(2)(A). Pub. L. 101-221 amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘the Hazardous Substance Superfund financing rate is -
‘(i) except as provided in clause (ii), 8.2 cents a barrel, and
‘(ii) 11.7 cents a barrel in the case of the tax imposed by subsection (a)(2), and’.
Subsec. (c)(2)(B). Pub. L. 101-239, Sec. 7505(b), substituted ‘5 cents’ for ‘1.3 cents’.
Subsec. (f). Pub. L. 101-239, Sec. 7505(a)(1), amended subsec. (f) generally, substituting pars. (1) and (2) for former pars. (1) general applicability, (2) commencement date, and (3) limit on tax of $300,000,000.
1988 - Subsec. (f)(2)(B). Pub. L. 100-647 substituted ‘December 31, 1990’ for ‘September 1, 1987’.
1986 - Subsecs. (a), (b)(1). Pub. L. 99-499, Sec. 512(a), substituted ‘at the rate specified in subsection (c)’ for ‘of 0.79 cent a barrel’.
Subsec. (c). Pub. L. 99-509, Sec. 8032(a), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows:
‘(1) In general. - Except as provided in paragraph (2), the rate of the taxes imposed by this section is 8.2 cents a barrel.
‘(2) Imported petroleum products. - The rate of the tax imposed by subsection (a)(2) shall be 11.7 cents a barrel.’
Pub. L. 99-499, Sec. 512(b), added subsec. (c) and redesignated former subsec. (c) as (d).
Subsec. (d). Pub. L. 99-499, Sec. 512(b), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).
Subsec. (e). Pub. L. 99-509, Sec. 8032(c)(1), substituted ‘Hazardous Substance Superfund financing rate’ for ‘taxes’ in heading, substituted ‘the Hazardous Substance Superfund financing rate under this section’ for ‘the taxes imposed by this section’ in par. (1), inserted ‘(to the extent attributable to the Hazardous Substance Superfund financing rate)’ after ‘this section’ in pars. (2) and (3)(A), and substituted ‘the Hazardous Substance Superfund financing rate under this section shall not apply’ for ‘no tax shall be imposed under this section’ in par. (3)(B).
Pub. L. 99-499, Sec. 511(a), 512(b), amended subsec. (d) generally and redesignated it as (e). Prior to amendment and redesignation, subsec. (d), termination, read as follows: ‘The taxes imposed by this section shall not apply after September 30, 1985, except that if on September 30, 1983, or September 30, 1984 -
‘(1) the unobligated balance in the Hazardous Substance Response Trust Fund as of such date exceeds $900,000,000, and
‘(2) the Secretary, after consultation with the Administrator of the Environmental Protection Agency, determines that such unobligated balance will exceed $500,000,000 on September 30 of the following year if no tax is imposed under section 4611 or 4661 during the calendar year following the date referred to above, then no tax shall be imposed by this section during the first calendar year beginning after the date referred to in paragraph (1).’
Subsec. (f). Pub. L. 99-509, Sec. 8032(c)(2), added subsec. (f).
EFFECTIVE DATE OF 2020 AMENDMENT
Amendment by Pub. L. 116-260, Div. EE, Sec. 117(a), effective on and after January 1, 2021.
EFFECTIVE DATE OF 2019 AMENDMENT
Amendment by Pub. L. 116-94, Div. Q, Sec. 134(a), effective on and after the first day of the first calendar month beginning after the data of the enactment of this Act [Enacted: Dec. 20, 2019].
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by Pub. L. 115-123, Sec. 40416(a), effective on and after the first day of the first calendar month beginning after the date of the enactment of this Act [Enacted: Feb. 9, 2018].
EFFECTIVE DATE OF 2014 AMENDMENTS
Amendments by Pub. L. 113-295, Div. A, Sec. 221(a)(12)(I), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Section 221(b)(2) of Pub. L. 113-295, Div. A, provided the following Savings Provision:
“(2) SAVINGS PROVISION.—If—
“(A) any provision amended or repealed by the amendments made by this section applied to—
“(i) any transaction occurring before the date of the enactment of this Act [Enacted: Dec. 19, 2014],
“(ii) any property acquired before such date of enactment, or
“(iii) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
“(B) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by this section) affect the liability for tax for periods ending after date of enactment, nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”
EFFECTIVE DATE OF 2008 AMENDMENTS
Amendment by Section 405(a)(1) of Pub. L. 110-343, Div. B, effective on and after the first day of the first calendar quarter beginning more than 60 days after the date of the enactment of this Act [Enacted: Oct. 3, 2008].
Amendment by Section 405(b) of Pub. L. 110-343 effective on the date of the enactment of this Act [Enacted: Oct. 3, 2008].
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Section 1361 of Pub. L. 109-58 effective on the date of the enactment of this Act [Enacted: Aug. 8, 2005].
EFFECTIVE DATE OF 1989 AMENDMENT
Section 8(b) of Pub. L. 101-221 provided that: ‘The amendment made by subsection (a) (amending this section) shall take effect on the date of enactment of this Act (Dec. 12, 1989).’
EFFECTIVE DATE OF 1986 AMENDMENTS
Section 8032(d) of Pub. L. 99-509, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
‘(1) In general. - Except as provided in paragraph (2), the amendments made by this section (amending this section and sections 4612, 4661, 4671, and 9507 of this title) shall take effect on the commencement date (as defined in section 4611(f)(2) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954), as added by this section).
‘(2) Coordination with superfund reauthorization. - The amendments made by this section shall take effect only if the Superfund Amendments and Reauthorization Act of 1986 (Pub. L. 99-499, approved Oct. 17, 1986) is enacted.'
(Section 7505(d)(1) of Pub. L. 101-239 provided that: ‘For purposes of sections 8032(d) and 8033(c) of the Omnibus Budget Reconciliation Act of 1986 (Pub. L. 99-509, set out as notes above and under section 9509 of this title), the commencement date is January 1, 1990.')
Section 511(c) of Pub. L. 99-499 provided that: ‘The amendments made by this section (amending this section and repealing section 9653 of Title 42, The Public Health and Welfare) shall take effect on January 1, 1987.’
Section 512(d) of Pub. L. 99-499 provided that: ‘The amendments made by this section (amending this section and section 4612 of this title) shall take effect on January 1, 1987.’
EFFECTIVE DATE
Section 211(c) of Pub. L. 96-510 provided that: ‘The amendments made by this section (enacting subchapters A and B of this chapter) shall take effect on April 1, 1981.’
CODIFICATION
Amendments by Pub. L. 99-509, title VIII, Sec. 8031(a), (b), and (d)(1), Oct. 21, 1986, 100 Stat. 1955, to subsecs. (a) to (e) of this section were not executed to text pursuant to Pub. L. 99-509, title VIII, Sec. 8031(e)(2), which provided that the amendments made by section 8031 shall not take effect if the Superfund Amendments and Reauthorization Act of 1986 is enacted. The Superfund Amendments and Reauthorization Act of 1986 was enacted as Pub. L. 99-499, approved Oct. 17, 1986.
SHORT TITLE
For short title of title II of Pub. L. 96-510 as the ‘Hazardous Substance Response Revenue Act of 1980’, see Short Title of 1980 Amendment note, set out under section 1 of this title.
PRIOR PROVISIONS
A prior chapter 38, consisting of sections 4521 to 4603 and relating to import taxes, was repealed by Pub. L. 87-456, title III, 302(d), May 24, 1962, 76 Stat. 77, and Pub. L. 94-455, title XIX, 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814.
[4601 to 4603. Repealed. Pub. L. 87-456, title III, 302(d), May 24, 1962, 76 Stat. 77]
Section 4601, acts Aug. 16, 1954, ch. 736, 68A Stat. 548; Sept. 2, 1958, Pub. L. 85-859, title I, 119(b)(4), 72 Stat. 1286, related to applicability of certain tariff provisions.
Sections 4602, 4603, act Aug. 16, 1954, ch. 736, 68A Stat. 548, related to contravention of trade agreements by certain taxes.
Effective Date of Repeal
Repeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87-456.