Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Internal Revenue Code, § 6427. Fuels Not Used For Taxable Purposes

I.R.C. § 6427(a) Nontaxable Uses
Except as provided in subsection (k), if tax has been imposed under paragraph (2) or (3) of section 4041(a) or section 4041(c) on the sale of any fuel and the purchaser uses such fuel other than for the use for which sold, or resells such fuel, the Secretary shall pay (without interest) to him an amount equal to--
I.R.C. § 6427(a)(1)
the amount of tax imposed on the sale of the fuel to him, reduced by
I.R.C. § 6427(a)(2)
if he uses the fuel, the amount of tax which would have been imposed under section 4041 on such use if no tax under section 4041 had been imposed on the sale of the fuel.
I.R.C. § 6427(b) Intercity, Local, Or School Buses
I.R.C. § 6427(b)(1) Allowance
Except as otherwise provided in this subsection and subsection (k), if any fuel other than gasoline (as defined in section 4083(a)) on the sale of which tax was imposed by section 4041(a) or 4081 is used in an automobile bus while engaged in--
I.R.C. § 6427(b)(1)(A)
furnishing (for compensation) passenger land transportation available to the general public, or
I.R.C. § 6427(b)(1)(B)
the transportation of students and employees of schools (as defined in the last sentence of section 4221(d)(7)(C)),
the Secretary shall pay (without interest) to the ultimate purchaser of such fuel an amount equal to the product of the number of gallons of such fuel so used multiplied by the rate at which tax was imposed on such fuel by section 4041(a) or 4081, as the case may be.
I.R.C. § 6427(b)(2) Reduction In Refund In Certain Cases
I.R.C. § 6427(b)(2)(A) In General
Except as provided in subparagraphs (B) and (C), the rate of tax taken into account under paragraph (1) shall be 7.4 cents per gallon less than the aggregate rate at which tax was imposed on such fuel by section 4041(a) or 4081, as the case may be.
I.R.C. § 6427(b)(2)(B) Exception For School Bus Transportation
Subparagraph (A) shall not apply to fuel used in an automobile bus while engaged in the transportation described in paragraph (1)(B).
I.R.C. § 6427(b)(2)(C) Exception For Certain Intracity Transportation
Subparagraph (A) shall not apply to fuel used in any automobile bus while engaged in furnishing (for compensation) intracity passenger land transportation—
I.R.C. § 6427(b)(2)(C)(i)
which is available to the general public, and
I.R.C. § 6427(b)(2)(C)(ii)
which is scheduled and along regular routes, but only if such bus is a qualified local bus.
I.R.C. § 6427(b)(2)(D) Qualified Local Bus
For purposes of this paragraph, the term “qualified local bus” means any local bus—
I.R.C. § 6427(b)(2)(D)(i)
which has a seating capacity of at least 20 adults (not including the driver), and
I.R.C. § 6427(b)(2)(D)(ii)
which is under contract (or is receiving more than a nominal subsidy) from any State or local government (as defined in section 4221(d)) to furnish such transportation.
I.R.C. § 6427(b)(3) Limitation In Case Of Nonscheduled Intercity Or Local Buses
Paragraph (1)(A) shall not apply in respect of fuel used in any automobile bus while engaged in furnishing transportation which is not scheduled and not along regular routes unless the seating capacity of such bus is at least 20 adults (not including the driver).
I.R.C. § 6427(b)(4) Refunds For Use Of Diesel Fuel In Certain Intercity Buses
With respect to any fuel to which paragraph (2)(A) applies, if the ultimate purchaser of such fuel waives (at such time and in such form and manner as the Secretary shall prescribe) the right to payment under paragraph (1) and assigns such right to the ultimate vendor, then the Secretary shall pay the amount which would be paid under paragraph (1) to such ultimate vendor, but only if such ultimate vendor—
I.R.C. § 6427(b)(4)(A)
is registered under section 4101, and
I.R.C. § 6427(b)(4)(B)
meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1).
I.R.C. § 6427(c) Use For Farming Purposes
Except as provided in subsection (k), if any fuel on the sale of which tax was imposed under paragraph (2) or (3) of section 4041(a) or section 4041(c) is used on a farm for farming purposes (within the meaning of section 6420(c)), the Secretary shall pay (without interest) to the purchaser an amount equal to the amount of the tax imposed on the sale of the fuel. For purposes of this subsection, if fuel is used on a farm by any person other than the owner, tenant, or operator of such farm, the rules of paragraph (4) of section 6420(c) shall be applied (except that “liquid taxable under section 4041“ shall be substituted for “gasoline” each place it appears in such paragraph (4)).
I.R.C. § 6427(d) Use By Certain Aircraft Museums Or In Certain Other Aircraft Uses
Except as provided in subsection (k), if—
I.R.C. § 6427(d)(1)
any gasoline on which tax was imposed by section 4081, or
I.R.C. § 6427(d)(2)
any fuel on the sale of which tax was imposed under section 4041,
is used by an aircraft museum (as defined in section 4041(h)(2)) in an aircraft or vehicle owned by such museum and used exclusively for purposes set forth in section 4041(h)(2)(C), or is used in a helicopter or a fixed-wing aircraft for a purpose described in section 4041(l), the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline or fuel an amount equal to the aggregate amount of the tax imposed on such gasoline or fuel.
I.R.C. § 6427(e) Alcohol, Biodiesel, Or Alternative Fuel
Except as provided in subsection (k)—
I.R.C. § 6427(e)(1) Used To Produce A Mixture
If any person produces a mixture described in section 6426 in such person's trade or business, the Secretary shall pay (without interest) to such person an amount equal to the alcohol fuel mixture credit or the biodiesel mixture credit or the alternative fuel mixture credit with respect to such mixture.
I.R.C. § 6427(e)(2) Alternative Fuel
If any person sells or uses an alternative fuel (as defined in section 6426(d)(2)) for a purpose described in section 6426(d)(1) in such person's trade or business, the Secretary shall pay (without interest) to such person an amount equal to the alternative fuel credit with respect to such fuel.
I.R.C. § 6427(e)(3) Coordination With Other Repayment Provisions
No amount shall be payable under paragraph (1) or (2) with respect to any mixture or alternative fuel with respect to which an amount is allowed as a credit under section 6426.
I.R.C. § 6427(e)(4) Registration Requirement For Alternative Fuels
The Secretary shall not make any payment under this subsection to any person with respect to any alternative fuel credit or alternative fuel mixture credit unless the person is registered under section 4101.
I.R.C. § 6427(e)(5) Limitation To Fuels With Connection To The United States
No amount shall be payable under paragraph (1) or (2) with respect to any mixture or alternative fuel if credit is not allowed with respect to such mixture or alternative fuel by reason of section 6426(i).
I.R.C. § 6427(e)(6) Termination
This subsection shall not apply with respect to—
I.R.C. § 6427(e)(6)(A)
any alcohol fuel mixture (as defined in section 6426(b)(3)) sold or used after December 31, 2011,
I.R.C. § 6427(e)(6)(B)
any biodiesel mixture (as defined in section 6426(c)(3)) sold or used after December 31, 2017,
I.R.C. § 6427(e)(6)(C)
any alternative fuel (as defined in section 6426(d)(2)) sold or used after December 31, 2017, and
I.R.C. § 6427(e)(6)(D)
any alternative fuel mixture (as defined in section 6426(e)(2)) sold or used after December 31, 2011.
I.R.C. § 6427(f)
[Stricken by Pub. L. 109-59, Sec. 11151(a)(1).]
I.R.C. § 6427(g)
[Stricken by Pub. L. 104-188, Sec. 1606(a).]
I.R.C. § 6427(h) Blend Stocks Not Used For Producing Taxable Fuel
I.R.C. § 6427(h)(1) Gasoline Blend Stocks Or Additives Not Used For Producing Gasoline
Except as provided in subsection (k), if any gasoline blend stock or additive (within the meaning of section 4083(a)(2)) is not used by any person to produce gasoline and such person establishes that the ultimate use of such gasoline blend stock or additive is not to produce gasoline, the Secretary shall pay (without interest) to such person an amount equal to the aggregate amount of the tax imposed on such person with respect to such gasoline blend stock or additive.
I.R.C. § 6427(h)(2) Diesel Fuel Blend Stocks Or Additives Not Used For Producing Diesel
Except as provided in subsection (k), if any diesel fuel blend stock is not used by any person to produce diesel fuel and such person establishes that the ultimate use of such diesel fuel blend stock is not to produce diesel fuel, the Secretary shall pay (without interest) to such person an amount equal to the aggregate amount of the tax imposed on such person with respect to such diesel fuel blend stock.
I.R.C. § 6427(i) Time For Filing Claims; Period Covered
I.R.C. § 6427(i)(1) General Rule
Except as otherwise provided in this subsection, not more than one claim may be filed under subsection (a), (b), (c), (d), (h), (l), (m), or (o) by any person with respect to fuel used during his taxable year; and no claim shall be allowed under this paragraph with respect to fuel used during any taxable year unless filed by the purchaser not later than the time prescribed by law for filing a claim for credit or refund of overpayment of income tax for such taxable year. For purposes of this paragraph, a person's taxable year shall be his taxable year for purposes of subtitle A.
I.R.C. § 6427(i)(2) Exceptions
I.R.C. § 6427(i)(2)(A) In General
If, at the close of any quarter of the taxable year of any person, at least $750 is payable in the aggregate under subsections (a), (b), (d), (h), (l), (m), and (o) of this section and section 6421 to such person with respect to fuel used during—
I.R.C. § 6427(i)(2)(A)(i)
such quarter, or
I.R.C. § 6427(i)(2)(A)(ii)
any prior quarter (for which no other claim has been filed) during such taxable year,
a claim may be filed under this section with respect to such fuel.
I.R.C. § 6427(i)(2)(B) Time For Filing Claim
No claim filed under this paragraph shall be allowed unless filed during the first quarter following the last quarter included in the claim.
I.R.C. § 6427(i)(2)(C) Nonapplication Of Paragraph
This paragraph shall not apply to any fuel used solely in any off-highway business use described in section 6421(e)(2)(C).
I.R.C. § 6427(i)(3) Special Rule For Mixture Credits And The Alternative Fuel Credit
I.R.C. § 6427(i)(3)(A) In General
A claim may be filed under subsection (e)(1) by any person with respect to a mixture described in section 6426 or under subsection (e)(2) by any person with respect to an alternative fuel (as defined in section 6426(d)(2)) for any period—
I.R.C. § 6427(i)(3)(A)(i)
for which $200 or more is payable under such subsection (e)(1) or (e)(2), and
I.R.C. § 6427(i)(3)(A)(ii)
which is not less than 1 week.
In the case of an electronic claim, this subparagraph shall be applied without regard to clause (i).
I.R.C. § 6427(i)(3)(B) Payment Of Claim
Notwithstanding subsection (e)(1) or (e)(2), if the Secretary has not paid pursuant to a claim filed under this section within 45 days of the date of the filing of such claim (20 days in the case of an electronic claim), the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621.
I.R.C. § 6427(i)(3)(C) Time For Filing Claim
No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the earliest quarter included in the claim.
I.R.C. § 6427(i)(4) Special Rule For Vendor Refunds
I.R.C. § 6427(i)(4)(A) In General
A claim may be filed under paragraph (4)(C) or (5) of subsection (l) by any person with respect to fuel sold by such person for any period—
I.R.C. § 6427(i)(4)(A)(i)
for which $200 or more ($100 or more in the case of kerosene) is payable under paragraph (4)(C) or (5) of subsection (l), and
I.R.C. § 6427(i)(4)(A)(ii)
which is not less than 1 week.
Notwithstanding subsection (l)(1), paragraph (3)(B) shall apply to claims filed under subsections (b)(4), (l)(4)(C)(ii), and (l)(5).
I.R.C. § 6427(i)(4)(B) Time For Filing Claim
No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the earliest quarter included in the claim.
I.R.C. § 6427(j) Applicable Laws
I.R.C. § 6427(j)(1) In General
All provisions of law, including penalties, applicable in respect of the taxes imposed by sections 4041 and 4081, shall, insofar as applicable and not inconsistent with this section, apply in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of overpayments of the tax so imposed.
I.R.C. § 6427(j)(2) Examination Of Books And Witnesses
For the purpose of ascertaining the correctness of any claim made under this section, or the correctness of any payment made in respect of any such claim, the Secretary shall have the authority granted by paragraphs (1), (2), and (3) of section 7602(a) (relating to examination of books and witnesses) as if the claimant were the person liable for tax.
I.R.C. § 6427(k) Income Tax Credit In Lieu Of Payment
I.R.C. § 6427(k)(1) Persons Not Subject To Income Tax
Payment shall be made under this section only to—
I.R.C. § 6427(k)(1)(A)
the United States or an agency or instrumentality thereof, a State, a political subdivision of a State, or any agency or instrumentality of one or more States or political subdivisions, or
I.R.C. § 6427(k)(1)(B)
an organization exempt from tax under section 501(a) (other than an organization required to make a return of the tax imposed under subtitle A for its taxable year).
I.R.C. § 6427(k)(2) Exception
Paragraph (1) shall not apply to a payment of a claim filed under paragraph (2), (3), or (4) of subsection (i).
I.R.C. § 6427(k)(3) Allowance Of Credit Against Income Tax
For allowances of credit against the income tax imposed by subtitle A for fuel used or resold by the purchaser, see section 34.
I.R.C. § 6427(l) Nontaxable Uses Of Diesel Fuel And Kerosene
I.R.C. § 6427(l)(1) In General
Except as otherwise provided in this subsection and in subsection (k), if any diesel fuel or kerosene on which tax has been imposed by section 4041 or 4081 is used by any person in a nontaxable use, the Secretary shall pay (without interest) to the ultimate purchaser of such fuel an amount equal to the aggregate amount of tax imposed on such fuel under section 4041 or 4081, as the case may be, reduced by any payment made to the ultimate vendor under paragraph (4)(C)(i).
I.R.C. § 6427(l)(2) Nontaxable Use
For purposes of this subsection, the term “nontaxable use” means any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax.
I.R.C. § 6427(l)(3) Refund Of Certain Taxes On Fuel Used In Diesel-Powered Trains
For purposes of this subsection, the term “nontaxable use” includes fuel used in a diesel-powered train. The preceding sentence shall not apply with respect to—
I.R.C. § 6427(l)(3)(A)
the Leaking Underground Storage Tank Trust Fund financing rate under sections 4041 and 4081, and
I.R.C. § 6427(l)(3)(B)
so much of the rate specified in section 4081(a)(2)(A) as does not exceed the rate applicable under section 4041(a)(1)(C)(ii).
The preceding sentence shall not apply in the case of fuel sold for exclusive use by a State or any political subdivision thereof.
I.R.C. § 6427(l)(4) Refunds For Kerosene Used In Aviation
I.R.C. § 6427(l)(4)(A) Kerosene Used In Commercial Aviation
In the case of kerosene used in commercial aviation (as defined in section 4083(b)) (other than supplies for vessels or aircraft within the meaning of section 4221(d)(3)), paragraph (1) shall not apply to so much of the tax imposed by section 4041 or 4081, as the case may be, as is attributable to—
I.R.C. § 6427(l)(4)(A)(i)
the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section, and
I.R.C. § 6427(l)(4)(A)(ii)
so much of the rate of tax specified in section 4041(c) or 4081(a)(2)(A)(iii), as the case may be, as does not exceed 4.3 cents per gallon.
I.R.C. § 6427(l)(4)(B) Kerosene Used In Noncommercial Aviation
In the case of kerosene used in aviation that is not commercial aviation (as so defined) (other than any use which is exempt from the tax imposed by section 4041(c) other than by reason of a prior imposition of tax), paragraph (1) shall not apply to—
I.R.C. § 6427(l)(4)(B)(i)
any tax imposed by subsection (c) or (d)(2) of section 4041, and
I.R.C. § 6427(l)(4)(B)(ii)
so much of the tax imposed by section 4081 as is attributable to--
I.R.C. § 6427(l)(4)(B)(ii)(I)
the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section, and
I.R.C. § 6427(l)(4)(B)(ii)(II)
so much of the rate of tax specified in section 4081(a)(2)(A)(iii) as does not exceed the rate specified in section 4081(a)(2)(C)(ii).
I.R.C. § 6427(l)(4)(C) Payments To Ultimate, Registered Vendor
I.R.C. § 6427(l)(4)(C)(i) In General
With respect to any kerosene used in aviation (other than kerosene described in clause (ii) or kerosene to which paragraph (5) applies), if the ultimate purchaser of such kerosene waives (at such time and in such form and manner as the Secretary shall prescribe) the right to payment under paragraph (1) and assigns such right to the ultimate vendor, then the Secretary shall pay the amount which would be paid under paragraph (1) to such ultimate vendor, but only if such ultimate vendor—
I.R.C. § 6427(l)(4)(C)(i)(I)
is registered under section 4101, and
I.R.C. § 6427(l)(4)(C)(i)(II)
meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1).
I.R.C. § 6427(l)(4)(C)(ii) Payments For Kerosene Used In Noncommercial Aviation
The amount which would be paid under paragraph (1) with respect to any kerosene to which subparagraph (B) applies shall be paid only to the ultimate vendor of such kerosene. A payment shall be made to such vendor if such vendor—
I.R.C. § 6427(l)(4)(C)(ii)(I)
is registered under section 4101, and
I.R.C. § 6427(l)(4)(C)(ii)(II)
meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1).
I.R.C. § 6427(l)(5) Registered Vendors To Administer Claims For Refund Of Diesel Fuel Or Kerosene Sold To State And Local Governments
I.R.C. § 6427(l)(5)(A) In General
Paragraph (1) shall not apply to diesel fuel or kerosene used by a State or local government.
I.R.C. § 6427(l)(5)(B) Sales Of Kerosene Not For Use In Motor Fuel
Paragraph (1) shall not apply to kerosene (other than kerosene used in aviation) sold by a vendor—
I.R.C. § 6427(l)(5)(B)(i)
for any use if such sale is from a pump which (as determined under regulations prescribed by the Secretary) is not suitable for use in fueling any diesel-powered highway vehicle or train, or
I.R.C. § 6427(l)(5)(B)(ii)
to the extent provided by the Secretary, for blending with heating oil to be used during periods of extreme or unseasonable cold.
I.R.C. § 6427(l)(5)(C) Payment To Ultimate, Registered Vendor
Except as provided in subparagraph (D), the amount which would (but for subparagraph (A) or (B)) have been paid under paragraph (1) with respect to any fuel shall be paid to the ultimate vendor of such fuel, if such vendor—
I.R.C. § 6427(l)(5)(C)(i)
is registered under section 4101, and
I.R.C. § 6427(l)(5)(C)(ii)
meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1).
I.R.C. § 6427(l)(5)(D) Credit Card Issuer
For purposes of this paragraph, if the purchase of any fuel described in subparagraph (A) (determined without regard to the registration status of the ultimate vendor) is made by means of a credit card issued to the ultimate purchaser, the Secretary shall pay to the person extending the credit to the ultimate purchaser the amount which would have been paid under paragraph (1) (but for subparagraph (A)), but only if such person meets the requirements of clauses (i), (ii), and (iii) of section 6416(a)(4)(B). If such clause (i), (ii), or (iii) is not met by such person extending the credit to the ultimate purchaser, then such person shall collect an amount equal to the tax from the ultimate purchaser and only such ultimate purchaser may claim such amount.
I.R.C. § 6427(m) Diesel Fuel Used To Produce Emulsion
I.R.C. § 6427(m)(1) In General
Except as provided in subsection (k), if any diesel fuel on which tax was imposed by section 4081 at the regular tax rate is used by any person in producing an emulsion described in section 4081(a)(2)(D) which is sold or used in such person's trade or business, the Secretary shall pay (without interest) to such person an amount equal to the excess of the regular tax rate over the incentive tax rate with respect to such fuel.
I.R.C. § 6427(m)(2) Definitions
For purposes of paragraph (1)—
I.R.C. § 6427(m)(2)(A) Regular Tax Rate
The term “regular tax rate” means the aggregate rate of tax imposed by section 4081 determined without regard to section 4081(a)(2)(D).
I.R.C. § 6427(m)(2)(B) Incentive Tax Rate
The term “incentive tax rate” means the aggregate rate of tax imposed by section 4081 determined with regard to section 4081(a)(2)(D).
I.R.C. § 6427(n) Regulations
The Secretary may by regulations prescribe the conditions, not inconsistent with the provisions of this section, under which payments may be made under this section.
I.R.C. § 6427(o) Payments For Taxes Imposed By Section 4041(d)
For purposes of subsections (a), (b), and (c), the taxes imposed by section 4041(d) shall be treated as imposed by section 4041(a).
I.R.C. § 6427(p) Cross References
I.R.C. § 6427(p)(1)
For civil penalty for excessive claims under this section, see section 6675.
I.R.C. § 6427(p)(2)
For fraud penalties, etc., see chapter 75 (section 7201 and following, relating to crimes, other offenses, and forfeitures).
I.R.C. § 6427(p)(3)
For treatment of an Indian tribal government as a State (and a subdivision of an Indian tribal government as a political subdivision of a State), see section 7871.
(Added by Pub. L. 91-258, title II, Sec. 207(a), May 21, 1970, 84 Stat. 246, and amended by Pub. L. 94-455, title XIX, Sec. 1906(a)(31)(A), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1829, 1834; Pub. L. 94-530, Sec. 1(b), (c)(2)-(5), Oct. 17, 1976, 90 Stat. 2487, 2488; Pub. L. 95-458, Sec. 3(b), Oct. 14, 1978, 92 Stat. 1257; Pub. L. 95-599, title V, Sec. 505(a), (b), (c)(2)-(4), Nov. 6, 1978, 92 Stat. 2758-2760; Pub. L. 95-600, title VII, Sec. 703(l)(3), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 95-618, title II, Sec. 233(a)(2), Nov. 9, 1978, 92 Stat. 3190; Pub. L. 96-223, title II, Sec. 232(d)(1), (2), (4)(B)-(D), Apr. 2, 1980, 94 Stat. 277, 278; Pub. L. 96-541, Sec. 4, Dec. 17, 1980, 94 Stat. 3205; Pub. L. 97-248, title II, Sec. 279(b)(2), Sept. 3, 1982, 96 Stat. 563; Pub. L. 97-424, title V, Sec. 511(d)(4), (e)(1)-(3), (g)(2)(B)-(D), 516(b)(5), Jan. 6, 1983, 96 Stat. 2171, 2172, 2173, 2183; Pub. L. 97-473, title II, Sec. 202(b)(13), Jan. 14, 1983, 96 Stat. 2610; Pub. L. 98-369, div. A, title IV, Sec. 474(r)(38), title VII, Sec. 732(a)(3), 734(c)(2), title IX, Sec. 911(b), (d)(2)(B)-(F), 912(d), 914, 915(a), July 18, 1984, 98 Stat. 846, 977, 979, 1005-1008; Pub. L. 99-499, title V, Sec. 521(c)(3)(A), (B)(i), (C), Oct. 17, 1986, 100 Stat. 1779; Pub. L. 99-514, title IV, Sec. 422(b), title XVII, Sec. 1703(d), (e)(1), (2)(A)-(E), title XVIII, Sec. 1877(b), 1899A(55), (56), Oct. 22, 1986, 100 Stat. 2230, 2777, 2778, 2902, 2961, as amended by Pub. L. 99-499, title V, Sec. 521(c)(3)(B)(ii), Oct. 17, 1986, 100 Stat. 1779; Pub. L. 100-17, title V, Sec. 502(b)(8), (9), Apr. 2, 1987, 101 Stat. 257; Pub. L. 100-203, title X, Sec. 10502(c), Dec. 22, 1987, 101 Stat. 1330-442; Pub. L. 100-223, title IV, Sec. 405(b)(1), (2), Dec. 30, 1987, 101 Stat. 1534, 1535; Pub. L. 100-647, title I, Sec. 1017(c)(3), (10), title II, Sec. 2001(d)(7)(B)-(D), 2004(s)(2), (3), title III, Sec. 3002(a)-(c), Nov. 10, 1988, 102 Stat. 3576, 3596, 3609, 3615, 3616; Pub. L. 101-239, title VII, Sec. 7501(b)(3), 7812(a), 7822(b)(1)-(4), 7841(d)(20), Dec. 19, 1989, 103 Stat. 2361, 2412, 2424, 2425, 2429; Pub. L. 101-508, title XI, Sec. 11211(b)(4)(B), (5), (6)(E)(ii), (d)(7), (8), 11213(b)(3), 11801(a)(46), (c)(23), Nov. 5, 1990, 104 Stat. 1388-425 to 1388-427, 1388-433, 1388-522, 1388-528; Pub. L. 102-240, title VIII, Sec. 8002, Dec. 18, 1991; Pub. L. 103-66, title XIII, Aug. 10, 1993, 107 Stat. 312; Pub. L. 104-188, title I, Sec. 1606(a), (b)(2), 1702(b)(2)(B), 1703(k), Aug. 20, 1996, 110 Stat. 1755; Pub. L. 105-34, title X, XVI, Sec. 1032, 1601(g)(1), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-178, title IX, Sec. 9003(a)(2), 9006(b)(2), 9009, June 9, 1998, 112 Stat. 107; Pub. L. 105-206, title VI, Sec. 6016(b), 6017(a), 6023, July 22, 1998, 112 Stat. 685; Pub. L. 108-357, title II, III, VIII, Sec. 241, 301, 851, 857, 870, Oct. 22, 2004, 118 Stat. 1418; Pub. L. 109-58, title XIII, Sec. 1343(b), 1344(a), Aug. 8, 2005, 119 Stat. 594; Pub. L. 109-59, title XI, Sec. 11113(b), 11151(a), 11161(b), 11162, 11163, Aug. 10, 2005, 119 Stat. 1144; Pub. L. 109-432, div. A, title IV, Sec. 420, Dec. 20, 2006, 120 Stat. 2922; Pub. L. 110-172, Sec. 5(a)(1), 11(a)(37), 11(a)(38), 11(a)(39), 11(e)(1), Dec. 29, 2007, 121 Stat. 2473; Pub. L. 110-343, div. B, title II, Sec. 202(a), 203(c)(2), 204(a)(3), Oct. 3, 2008, 122 Stat. 3765; Pub. L. 111-312, title VII, Sec. 701(b)(2), 704(a), 708(c), Dec. 17, 2010, 124 Stat. 3296; Pub. L. 112-240, title IV, Sec. 405(b)(2), 412(b), Jan. 2, 2013, 126 Stat. 2313; Pub. L. 113-295, div. A, title I, Sec. 160(a)(2), 160(b)(2), 160(c)(2)(A)-(C), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 114-113, div. Q, title I, Sec. 185(b), 192(a)(2), Dec. 18, 2015, 122 Stat 2242; Pub. L. 115-123, div. D, title I, Sec. 40407(b)(2), 40415(a)(2), Feb. 9, 2018, 132 Stat 64.)
BACKGROUND NOTES
AMENDMENTS
2018 - Subsec. (e)(6)(B). Pub. L. 115-123, Sec. 40407(b)(2), amended subpar. (B) by substituting “December 31, 2017” for “December 31, 2016”.
Subsec. (e)(6)(C). Pub. L. 115-123, Sec. 40407(b)(2), amended subpar. (C) by substituting “December 31, 2017” for “December 31, 2016”.
2015 - Subsec. (e)(6)(B). Pub. L. 114-113, Div. Q, Sec. 185(b)(2), amended subpar. (B) by substituting “December 31, 2016” for “December 31, 2014”.
Subsec. (e)(6)(C). Pub. L. 114-113, Div. Q, Sec. 192(a)(2), amended subpar. (C) by substituting “December 31, 2016,” for “December 31, 2014”.
2014 - Subsec. (e)(6)(B). Div. A, Pub. L. 113-295, Sec. 160(a)(2), amended subpar. (B) by substituting “December 31, 2014” for “December 31, 2013”.
Subsec. (e)(6)(C). Div. A, Pub. L. 113-295, Sec. 160(b)(2), amended subpar. (C) by substituting “December 31, 2014,” for “December 31, 2013”.
Subsec. (e)(6)(C)-(E). Div. A, Pub. L. 113-295, Sec. 160(c)(2), amended subpar. (C) by striking “except as provided in subparagraph (D), any” and inserting “any”, substituting “, and” for the comma at the end, by striking subpar. (D), and by redesignating subpar. (E) as subpar. (D).
2013 - Subsec. (e)(6)(B). Pub. L. 112-240, Sec. 405(b)(2), amended subpar. (B) by substituting “December 31, 2013” for “December 31, 2011”.
Subsec. (e)(6)(C). Pub. L. 112-240, Sec. 412(b)(1), amended subpar. (C) by substituting “(as defined in section 6426(d)(2))” for “or alternative fuel mixture (as defined in subsection (d)(2) or (e)(3) of section 6426)” and by substituting “December 31, 2013,” for “December 31, 2011, and”.
Subsec. (e)(6)(D). Pub. L. 112-240, Sec. 412(b)(2), amended subpar. (D) by striking “or alternative fuel mixture” and by substituting “, and“ for the period at the end.
Subsec. (e)(6)(E). Pub. L. 112-240, Sec. 412(b)(3), added subpar. (E).
2010 - Subsec. (e)(6)(A). Pub. L. 111-312, Sec. 708(c), amended subpar. (A) by substituting “December 31, 2011” for “December 31, 2009”.
Subsec. (e)(6)(B). Pub. L. 111-312, Sec. 701(b)(2), amended subpar. (B) by substituting “December 31, 2011” for “December 31, 2009”.
Subsec. (e)(6)(C). Pub. L. 111-312, Sec. 704(a), amended subpar. (C) by substituting “December 31, 2011” for “December 31, 2009”.
2008 - Subsec. (e)(5)(B). Pub. L. 110-343, Div. B, Sec. 202(a), amended subpar. (B) by substituting “December 31, 2009” for “December 31, 2008”.
Subsec. (e)(5)(C). Pub. L. 110-343, Div. B, Sec. 204(a)(3), amended subpar. (C) by substituting “December 31, 2009” for “September 30, 2009”.
Subsec. (e)(5)-(6). Pub. L. 110-343, Div. B, Sec. 203(c)(2), amended subsec. (e) by redesignating par. (5) as par. (6) and by adding par. (5).
2007 - Subsec. (e)(3). Pub. L. 110-172, Sec. 11(a)(37), redesignated par. (3) dealing with “Termination” as par. (5).
Subsec. (e)(5)(B). Pub. L. 110-172, Sec. 11(e)(1), amended par. (5)(B), as redesignated by substituting “2008” for “2006”.
Subsec. (i)(3). Pub. L. 110-172, Sec. 5(a)(1)(C), amended the heading for par. (3) by substituting “Mixture Credits And The Alternative Fuel Credit” for “Alcohol Fuel And Biodiesel Mixture Credit”.
Subsec. (i)(3)(A). Pub. L. 110-172, Sec. 5(a)(1)(A), amended subpar. (A) by inserting “or under subsection (e)(2) by any person with respect to an alternative fuel (as defined in section 6426(d)(2))” after “section 6426”.
Subsec. (i)(3)(A)(i). Pub. L. 110-172, Sec. 5(a)(1)(B), amended clause (i) by inserting “or (e)(2)” after “subsection (e)(1)”.
Subsec. (i)(3)(B). Pub. L. 110-172, Sec. 5(a)(1)(B), amended subpar. (B) by inserting “or (e)(2)” after “subsection (e)(1)”.
Subsec. (l)(4)(A)(ii). Pub. L. 110-172, Sec. 11(a)(38), amended clause (ii) by substituting “section 4081(a)(2)(A)(iii)” for “section 4081(a)(2)(iii)”.
Subsec. (p)-(q). Pub. L. 110-172, Sec. 11(a)(39), redesignated subsec. (q) as subsec. (p).
2006 - Subsec. (i)(4)(A). Pub. L. 109-432, Sec. 420(b)(3), amended subpar. (A) by substituting “paragraph (4)(C) or (5)” for “paragraph (4)(B), (5), or (6)” each place it appeared and by substituting “(l)(4)(C)(ii), and (l)(5)” for “(l)(5), and (l)(6)”.
Subsec. (l)(1). Pub. L. 109-432, Sec. 420(b)(4), amended par. (1) by substituting “paragraph (4)(C)(i)” for “paragraph (4)(B)”.
Subsec. (l)(4). Pub. L. 109-432, Sec. 420(a), amended par. (4). Before being amended, it read as follows:
“(4) REFUNDS FOR KEROSENE USED IN COMMERCIAL AVIATION-
“(A) NO REFUND OF CERTAIN TAXES ON FUEL USED IN COMMERCIAL AVIATION-
“In the case of kerosene used in commercial aviation (as defined in section 4083(b)) (other than supplies for vessels or aircraft within the meaning of section 4221(d)(3)), paragraph (1) shall not apply to so much of the tax imposed by section 4081 as is attributable to--
“(i) the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section, and
“(ii) so much of the rate of tax specified in section 4081(a)(2)(A)(iii) as does not exceed 4.3 cents per gallon.
“(B) PAYMENT TO ULTIMATE, REGISTERED VENDOR-
“With respect to kerosene used in commercial aviation as described in subparagraph (A), if the ultimate purchaser of such kerosene waives (at such time and in such form and manner as the Secretary shall prescribe) the right to payment under paragraph (1) and assigns such right to the ultimate vendor, then the Secretary shall pay the amount which would be paid under paragraph (1) to such ultimate vendor, but only if such ultimate vendor--
“(i) is registered under section 4101, and
“(ii) meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1).
Subsec. (l)(5)-(6). Pub. L. 109-432, Sec. 420(b)(1), struck par. (5) and redesignated par. (6) as par. (5). Before being struck, par. (5) read as follows:
“(5) REFUNDS FOR KEROSENE USED IN NONCOMMERCIAL AVIATION-
“(A) IN GENERAL-
“In the case of kerosene used in aviation not described in paragraph (4)(A) (other than any use which is exempt from the tax imposed by section 4041(c) other than by reason of a prior imposition of tax), paragraph (1) shall not apply to so much of the tax imposed by section 4081 as is attributable to--
“(i) the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section, and
“(ii) so much of the rate of tax specified in section 4081(a)(2)(A)(iii) as does not exceed the rate specified in section 4081(a)(2)(C)(ii).
“(B) PAYMENT TO ULTIMATE, REGISTERED VENDOR-
“The amount which would be paid under paragraph (1) with respect to any kerosene shall be paid only to the ultimate vendor of such kerosene. A payment shall be made to such vendor if such vendor--
“(i) is registered under section 4101, and
“(ii) meets the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1).”
2005 - Subsec. (e). Pub. L. 109-59, Sec. 11113(b)(3)(C)(ix), amended the heading for subsec. (e) by substituting “, Biodiesel, or Alternative Fuel” for “or Biodiesel Used to Produce Alcohol Fuel and Biodiesel Mixtures”.
Subsec. (e)(1). Pub. L. 109-59, Sec. 11113(b)(3)(C)(i), amended par. (1) by inserting “or the alternative fuel mixture credit" after “biodiesel mixture credit”.
Subsec. (e)(2). Pub. L. 109-59, Sec. 11113(b)(3)(C)(ii)-(iii), redesigated par. (2) as par. (3) and added a par. (2).
Subsec. (e)(3)-(5). Pub. L. 109-59, Sec. 11113(b)(3)(C)(ii), redesignated par. (4) as par. (5). Note that it appears that par. (3) should have been redesignated as par. (5) as no par. (4) before this amendment. Pub. L. 110-172, Sec. 11(a)(37), redesignated par. (3) as par. (5).
Subsec. (e)(3), as redesignated. Pub. L. 109-59, Sec. 11113(b)(3)(C)(iv), amended par. (3), as redesignated, by substituting “under paragraph (1) or (2) with respect to any mixture or alternative fuel” for “under paragraph (1) with respect to any mixture”.
Subsec. (e)(4). Pub. L. 109-59, Sec. 11113(b)(3)(C)(v), added par. (4).
Subsec. (e)(5)(A). Pub. L. 109-59, Sec. 11113(b)(3)(C)(vi), amended par. (5)(A), as redesignated, by striking “and” at the end.
Subsec. (e)(5)(B). Pub. L. 109-59, Sec. 11113(b)(3)(C)(vii), amended par. (5)(B), as redesignated, by substituting a comma for the period at the end.
Subsec. (e)(5)(C)-(D). Pub. L. 109-59, Sec. 11113(b)(3)(C)(viii), added subpar. (C) and (D) to par. (5), as redesignated.
Subsec. (f). Pub. L. 109-59, Sec. 11151(a)(1), struck subsec. (f). Before being struck, it read as follows:
“(f) Gasoline, diesel fuel, kerosene, and aviation fuel used to produce certain alcohol fuels
“(1) In general
“Except as provided in subsection (k), if any gasoline, diesel fuel, kerosene, or aviation fuel on which tax was imposed by section 4081 or 4091 at the regular tax rate is used by any person in producing a mixture described in section 4081(c) or 4091(c)(1)(A) (as the case may be) which is sold or used in such person's trade or business, the Secretary shall pay (without interest) to such person an amount equal to the excess of the regular tax rate over the incentive tax rate with respect to such fuel.
“(2) Definitions
“For purposes of subparagraph (1)--
“(A) Regular tax rate.--The term ‘regular tax rate’ means --
“(i) in the case of gasoline diesel fuel, or kerosene the aggregate rate of tax imposed by section 4081 determined without regard to subsection (c) thereof, and
“(ii) in the case of aviation fuel, the aggregate rate of tax imposed by section 4091 determined without regard to subsection (c) thereof.
“(B) Incentive tax rate.--The term ‘incentive tax rate’ means
“(i) in the case of gasoline diesel fuel, or kerosene the aggregate rate of tax imposed by section 4081 with respect to fuel described in subsection (c)(2) thereof, and
“(ii) in the case of aviation fuel, the aggregate rate of tax imposed by section 4091 with respect to fuel described in subsection (c)(2) thereof.
“(3) Coordination with other repayment provisions
“No amount shall be payable under paragraph (1) with respect to any gasoline, diesel fuel, kerosene, or aviation fuel with respect to which an amount is payable under subsection (d) or (l) of this section or under section 6420 or 6421.
“(4) Termination
Paragraphs (1) and (2) shall not apply with respect to any mixture sold or used after September 30, 2007.”
Subsec. (i)(4)(A). Pub. L. 109-59, Sec. 11161(b)(3)(D), amended subpar. (A) by substituting “paragraph (4)(B), (5), or (6)" for “paragraph (4)(B) or (5)” both places it appeared and by substituting “subsections (b)(4),(l)(5), and (l)(6)” for “subsection (b)(4) and subsection (l)(5)” in the last sentence.
Subsec. (l). Pub. L. 109-59, Sec. 11161(b)(3)(B), amended the heading of subsection (l) by substituting “and Kerosene" for “Kerosene and Aviation Fuel”.
Subsec. (l)(2). Pub. L. 109-59, Sec. 11161(b)(2)(A), amended par. (2). Before amendment, it read as follows:
“(2) Nontaxable use. --
“For purposes of this subsection, the term ‘nontaxable use’ means --
“(A) in the case of diesel fuel or kerosene, any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax, and
“(B) in the case of aviation-grade kerosene--
“(i) any use which is exempt from the tax imposed by section 4041(c) other than by reason of a prior imposition of tax, or
“(ii) any use in commercial aviation (within the meaning of section 4083(b)).”
Subsec. (l)(4). Pub. L. 109-59, Sec. 11161(b)(3)(E), amended the heading for par. (4) by substituting “Kerosene Used in Commercial Aviation” for “Aviation-Grade Kerosene”.
Subsec. (l)(4). Pub. L. 109-59, Sec. 11161(b)(3)(E), amended par. (4) by substituting “section 4081(a)(2)(iii)” for “section 4081(a)(2)(A)(iv)”.
Subsec. (l)(4)(A). Pub. L. 109-59, Sec. 11161(b)(3)(E), amended subpar. (A) by striking “aviation-grade”.
Subsec. (l)(4)(B). Pub. L. 109-59, Sec. 11161(b)(3)(E), amended subpar. (B) by substituting “kerosene used in commercial aviation as described in subparagraph (A)” for “aviation-grade kerosene”.
Subsec. (l)(5)-(6). Pub. L. 109-59, Sec. 11161(b)(2)(B), redesignated par. (5) as par. (6) and added par. (5).
Subsec. (l)(6). Pub. L. 109-59, Sec. 11162(b), amended the heading for par. (6) by striking “FARMERS AND”.
Subsec. (l)(6)(A). Pub. L. 109-59, Sec. 11162(a), amended subpar. (A). Before being amended, it read as follows:
“(A) In general. --
“Paragraph (1) shall not apply to diesel fuel used --
“(i) on a farm for farming purposes (within the meaning of section 6420(c)), or
“(ii) by a State or local government.”
Subsec. (l)(6)(B). Pub. L. 109-59, Sec. 11161(b)(3)(F), amended subpar. (B) by substituting “kerosene used in aviation” for “aviation-grade kerosene”.
Subsec. (l)(6)(C). Pub. L. 109-59, Sec. 11163(c), amended subpar. (C) by substituting “Except as provided in subparagraph (D), the amount” for “The amount”.
Subsec. (l)(6)(D). Pub. L. 109-59, Sec. 11163(c), added subpar. (D).
Subsec. (o)-(p). Pub. L. 109-59, Sec. 11151(a)(2), struck subsec. (o) and redesignated subsec. (p) as subsec. (o). Before being struck, it read as follows:
“(o) Gasohol used in noncommercial aviation
“Except as provided in subsection (k), if--
“(1) any tax is imposed by section 4081 on any gasoline at a rate determined under subsection (c) thereof on gasohol (as defined in such subsection), and
“(2) such gasohol is used as a fuel in any aircraft in noncommercial aviation (as defined in section 4041(c)(2)), and the Secretary shall pay (without interest) to the ultimate purchaser of such gasohol an amount equal to 1.4 cents (2 cents in the case of a mixture none of the alcohol in which consists of ethanol) multiplied by the number of gallons of gasohol so used.”
Subsec. (e)(4)[3](B). Pub. L. 109-58, Sec. 1344(a), amended subpar. (B) by substituting “2008” for “2006”. Note that it appears that this amendment should have been directed to be made to subsec. (e)(3)(B). Note further that Pub. L. 110-172, Sec. 11(e)(1), made this amendment to par. (5)(b), as redesignated.
Subsec. (i)(1), (2). Pub. L. 109-58, Sec. 1343(b)(3), amended par. (1) and (2) by inserting “(m),” after “(l),”.
Subsec. (m)-(p). Pub. L. 109-58, Sec. 1343(b)(1), redesignated subsec. (m)-(p) as subsec. (n)-(q) and added subsec. (m).
2004 - Subsec. (b)(4). Pub. L. 108-357, Sec. 857(b), amended subsec. (b) by adding par. (4).
Subsec. (e). Pub. L. 108-357, Sec. 301(c)(9), added subsec. (e)
Subsec. (h). Pub. L. 108-357, Sec. 870(b), amended subsec. (h). Before amendment it read as follows:
“(h) Gasoline blend stocks or additives not used for producing gasoline
“Except as provided in subsection (k), if any gasoline blend stock or additive (within the meaning of section 4083(a)(2)) is not used by any person to produce gasoline and such person establishes that the ultimate use of such gasoline blend stock or additive is not to produce gasoline, the Secretary shall pay (without interest) to such person an amount equal to the aggregate amount of the tax imposed on such person with respect to such gasoline blend stock or additive.”
Subsec. (i)(2)(C). Pub. L. 108-357, Sec. 851(c)(3), amended par. (2) by adding subpar. (C).
Subsec. (i)(3). Pub. L. 108-357, Sec. 301(c)(10)(F), amended the heading of par. (3) by substituting “Alcohol Fuel and Biodiesel Mixture” for “Alcohol Mixture”.
Subsec. (i)(3)(A). Pub. L. 108-357, Sec. 301(c)(10)(A)-(C), amended subpar. (A) by striking “subsection (f)” in both places it appeared, by substituting “a mixture described in section 6426” for “gasoline, diesel fuel, or kerosene used to produce a qualified alcohol mixture (as defined in section 4081(c)(3))”; and by adding the flush sentence at the end.
Subsec. (i)(3)(B). Pub. L. 108-357, Sec. 301(c)(10)(D)-(E), amended subpar. (B) by substituting “subsection (e)(1)” for “subsection (f)(1)” and by substituting “45 days of the date of the filing of such claim (20 days in the case of an electronic claim)” for “20 days of the date of the filing of such claim”.
Subsec. (i)(4)(A). Pub. L. 108-357, Sec. 853(c)(2), amended subpar. (A) by substituting “paragraph (4)(B) or (5) of subsection (l)” for “subsection (l)(5)” both places it appeared; by substituting “subsection (l)(5)” for “the preceding sentence”.
Subsec. (i)(4)(A). Pub. L. 108-357, Sec. 857(c), amended subpar. (A) by inserting “subsections (b)(4) and” after “filed under”.
Subsec. (l)(1). Pub. L. 108-357, Sec. 853(d)(2)(K), amended par. (1). Before amendment, it read as follows:
“(1) In general. --
“Except as otherwise provided in this subsection and in subsection (k), if --
“(A) any diesel fuel or kerosene on which tax has been imposed by section 4041 or 4081, or
“(B) any aviation fuel on which tax has been imposed by section 4091,
“is used by any person in a nontaxable use, the Secretary shall pay (without interest) to the ultimate purchase of such fuel an amount equal to the aggregate amount of tax imposed on such fuel under section 4041, 4081, or 4091, as the case may be.”
Subsec. (l)(2)(B). Pub. L. 108-357, Sec. 853(c)(3), amended subpar. (B). Before amendment, it read as follows:
“(B) in the case of aviation fuel, any use which is exempt from the tax imposed by section 4041(c)(1) other than by reason of a prior imposition of tax.”
Subsec. (l)(3)(B). Pub. L. 108-357, Sec. 241(a)(2)(D), amended subpar. (B). Before amendment, it read as follows:
“(B) so much of the rate specified in section 4081(a)(2)(A) as does not exceed --
“(i) 6.8 cents per gallon after September 30, 1993, and before October 1, 1995,
“(ii) 5.55 cents per gallon after September 30, 1995, and before November 1, 1998, and
“(iii) 4.3 cents per gallon after October 31, 1998.”
Subsec. (l)(4). Pub. L. 108-357, Sec. 853(c)(1), amended par. (4). Before amendment, it read as follows:
“(4) No refund of certain taxes on fuel used in commercial aviation. --
“In the case of fuel used in commercial aviation (as defined in section 4092(b)) (other than supplies for vessels or aircraft within the meaning of section 4221(d)(3)), paragraph (1) shall not apply to so much of the tax imposed by section 4091 as is attributable to --
“(A) the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section, and
“(B) in the case of fuel purchased after September 30, 1995, as so much of the rate of tax specified in section 4091(b)(1) as does not exceed 4.3 cents per gallon unless such fuel was used by a State or any political subdivision thereof.”
Subsec. (l)(5)(B). Pub. L. 108-357, Sec. 853(d)(2)(K), amended subpar. (B) by substituting “Paragraph (1) shall not apply to kerosene (other than aviation-grade kerosene)” for “Paragraph (1)(A) shall not apply to kerosene”.
1998 - Subsec. (d). Pub. L. 105-206, Sec. 6016(b), substituted “Other Aircraft Uses” for “Helicopters” in the heading of subsec. (d), and inserted “or a fixed-wing aircraft” after “helicopter”.
Subsec. (f)(3). Pub. L. 105-206, Sec. 60023 (25) struck “, (e),” from paragraph (3).
Subsec. (f)(4). Pub. L. 105-178, Sec. 9003(a)(2) amended paragraph (4) by substituting “2007” for “1999”.
Subsec. (i)(1), (2). Pub. L. 105-206, Sec. 6023(26)(B) substituted “(o)” for “(q)” each place it appeared.
Subsec. (i)(2)(A). Pub. L. 105-178, Sec. 9009(a) amended subparagraph (A). Prior to amendment it read as follows:
“(A) In general
“If $1,000 or more is payable under subsections (a), (b), (d), (h), and (q) to any person with respect to fuel used during any of the first 3 quarters of his taxable year, a claim may be filed under this section by the purchaser with respect to fuel used (or a qualified diesel powered highway vehicle purchased), during such quarter.”
Subsec. (i)(2)(B). Pub. L. 105-206, Sec. 6017(a) amended subparagraph (B), which prior to amendment read as follows:
“(B) Time for filing claim
“No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the quarter for which the claim is filed.”
Subsec. (i)(4), (5). Pub. L. 105-178, Sec. 9009(b)(1) struck paragraph (4) and redesignated paragraph (5) as (4). Prior to striking, paragraph (4) read as follows:
“(4) Special rule for refunds under subsection (l)
“(A) In general
“If at the close of any of the 1st 3 quarters of the taxable year of any person, at least $750 is payable under subsection (l) to such person with respect to fuel used during such quarter or any prior quarter during the taxable year (and for which no other claim has been filed), a claim may be filed under subsection (l) with respect to such fuel.
“(B) Time for filing claim
“No claim filed under this paragraph shall be allowed unless filed during the 1st quarter following the last quarter included in the claim.”
Subsec. (k)(2). Pub. L. 105-178, Sec. 9009(b)(2) amended paragraph (2). Prior to amendment it read as follows:
“(2) Exception
“Paragraph (1) shall not apply to a payment of a claim filed under paragraph (2), (3), (4), or (5) of subsection (i).”
Subsec. (l)(3)(B)(ii). Pub. L. 105-178, Sec. 9006(b)(2)(A) amended clause (ii) by substituting “November 1, 1998” for October 1, 1999”.
Subsec. (l)(3)(B)(iii). Pub. L. 105-178, Sec. 9006(b)(2)(B) amended clause (iii) by substituting “October 31, 1998” for “September 30, 1999”.
Subsec. (n), (p), (q), (r). Pub. L. 105-206, Sec. 6023(26)(A) redesignated subsections (n), (p), (q) [as amended by Sec. 6023(16) of Pub. L. 105-206], (r) as subsections (m), (n), (o), (p) respectively.
Subsec. (q). Pub. L. 105-206, Sec. 6023(16), prior to redesignation by Sec. 6023(26)(A) of Pub. L. 105-206, substituted “section 4041(c)(2)” for “section 4041(c)(4)”.
1997 - Subsec. (f). Pub. L. 105-34, Sec. 1032(e)(7), amended the heading of subsec. (f), par. (1) and par. (3) by inserting “kerosene,” after “diesel fuel,”.
Subsec. (f)(2). Pub. L. 105-34, Sec. 1032(e)(8), substituted “, diesel fuel, or kerosene” for “or diesel fuel” each place it appeared.
Subsec. (i)(3)(A). Pub. L. 105-34, Sec. 1032(3)(9), substituted “, diesel fuel, or kerosene” for “or diesel fuel”.
Subsec. (i)(4). Pub. L. 105-34, Sec. 1032(e)(10), amended the heading by substituting “Special rule for refunds under subsection (l)” for “Special rule for nontaxable uses of diesel fuel and aviation fuel taxed under section 4081 or 4091”.
Subsec. (i)(5)(A)(i). Pub. L. 105-34, Sec. 1032(c)(3)(E), amended clause (i) by inserting “($100 or more in the case of kerosene)" after “$200 or more”.
Subsec. (l). Pub. L. 105-34, Sec. 1032(c)(3)(D), amended the heading by inserting “, kerosene,” after “diesel fuel”.
Subsec. (l)(1). Pub. L. 105-34, Sec. 1032(c)(3)(A), inserted “or kerosene” after “diesel fuel” each place it appeared.
Subsec. (l)(2). Pub. L. 105-34, Sec. 1032(c)(3)(A), inserted “or kerosene” after “diesel fuel” each place it appeared.
Subsec. (l)(5). Pub. L. 105-34, Sec. 1032(c)(3)(A), inserted “or kerosene” after “diesel fuel” each place it appeared.
Subsec. (l)(5). Pub. L. 105-34, Sec. 1032(c)(3)(B), redesignated subpar. (B) as subpar. (C) and added a new subpar. (B).
Subsec. (l)(5)(C). Pub. L. 105-34, Sec. 1032(c)(3)(C), amended subpar. (C), as redesignated, by substituting “subparagraph (A) or (B)” for “subparagraph (A)”.
1996 - Subsec. (f). Pub. L. 104-188, Sec. 1703(k), amended paragraph (4) by striking “1995” and inserting “1999”.
Subsec. (g). Pub. L. 104-188, Sec. 1606(a), struck subsec. (g). Before amendment, subsec. (g) read as follows:
“(g) Advance repayment of increased diesel fuel tax to original purchasers of diesel-powered automobiles and light trucks.--
(1) In general.--Except as provided in subsection (k), the Secretary shall pay (without interest) to the original purchaser of any qualified diesel-powered highway vehicle an amount equal to the diesel fuel differential amount.
(2) Qualified diesel-powered highway vehicle.--For purposes of this subsection, the term “qualified diesel-powered highway vehicle” means any diesel-powered highway vehicle which--
(A) has at least 4 wheels,
(B) has a gross vehicle weight rating of 10,000 pounds or less, and
(C) is registered for highway use in the United States under the laws of any State.
(3) Diesel fuel differential amount.--For purposes of this subsection, the term “diesel fuel differential amount” means--
(A) except as provided in subparagraph (B), $102, or
(B) in the case of a truck or van, $198.
(4) Original purchaser.--For purposes of this subsection--
(A) In general.--Except as provided in subparagraph (B), the term “original purchaser” means the first person to purchase the qualified diesel-powered vehicle for use other than resale.
(B) Exception for certain persons not subject to fuels tax.--The term “original purchaser” shall not include any State or local government (as defined in section 4221(d)(4)) or any nonprofit educational organization (as defined in section 4221(d)(5)).
(C) Treatment of demonstration use by dealer.--For purposes of subparagraph (A), use as a demonstrator by a dealer shall not be taken into account.
(5) Vehicles to which subsection applies.--Except as provided in paragraph (6), this subsection shall only apply to qualified diesel-powered highway vehicles originally purchased after January 1, 1985, and before January 1, 1999.
(6) Special rule for certain vehicles held on January 1, 1985.--
(A) In general.--In the case of any person holding a qualified diesel-powered highway vehicle on January 1, 1985--
(i) such person shall be treated as if he originally purchased such vehicle on December 31, 1984, but
(ii) the amount payable under paragraph (1) to such person for such vehicle shall be the applicable fraction of the diesel fuel differential amount.
(B) Applicable fraction.--For purposes of subparagraph (A), the applicable fraction is the fraction determined in accordance with the following table:
 

                                             The applicable
  If the model year of the vehicle is:         fraction is:

            1984 or 1985............................1
            1983....................................5/6
            1982....................................4/6
            1981....................................3/6
            1980....................................2/6
            1979....................................1/6
In the case of a 1978 or earlier model year vehicle, the applicable fraction shall be zero.
(7) Basis reduction.--For the purposes of subtitle A, the basis of any qualified diesel-powered highway vehicle shall be reduced by the amount payable under this subsection with respect to such vehicle.”
Subsec. (l). Pub. L. 104-188, Sec. 1702(b)(2)(B), amended paragraph (4) by inserting before the period “unless such fuel was used by a State or any political subdivision thereof”.
1993 - Subsec. (a). Pub. L. 103-66, Sec. .13242(d)(21), amended subsec. (a) by substituting “paragraph (2) or (3) of section 4041(a) or section 4041(c)” for “section 4041(a) or (c)”.
Subsec. (b). Pub. L. 103-66, Sec. 13242(d)(25)(B), amended subsec. (b) by substituting “4081” for “4091” each place it appears.
Subsec. (b)(1). Pub. L. 103-66, Sec. 13242(d)(25)(A), amended par. (1) by substituting “if any fuel other than gasoline (as defined in section 4083(a))” for “if any fuel”.
Subsec. (b)(2). Pub. L. 103-66, Sec. 13241(f)(8), amended par. (2) by substituting “7.4 cents” for “3.1 cents” in subpar. (A) and by substituting “reduction” for “3-cent reduction” in the paragraph heading.
Subsec. (c). Pub. L. 103-66, Sec. .13242(d)(21), amended subsec. (c) by substituting “paragraph (2) or (3) of section 4041(a) or section 4041(c)” for “section 4041(a) or (c)”.
Subsec. (f)(1). Pub. L. 103-66, Sec. 13242(d)(26)(A), amended par. (1) by substituting “or 4091(c)(1)(A)” for “, 4091(c)(1)(A), or 4091(d)(1)(A)”.
Subsec. (f)(2). Pub. L. 103-66, Sec. 13242(d)(26)(B), amended par. (2). Before being amended, it read as follows:
“(2) Definitions.—For purposes of subparagraph (1)--
“(A) Regular tax rate.—The term ‘regular tax rate' means--
“(i) in the case of gasoline, the aggregate rate of tax imposed by section 4081 determined without regard to subsection (c) thereof, and
“(ii) in the case of diesel fuel, the aggregate rate of tax imposed by section 4091 on such fuel determined without regard to subsection (c) thereof, and
“(iii) in the case of aviation fuel, the aggregate rate of tax imposed by section 4091 on such fuel determined without regard to subsection (d) thereof.
“(B) Incentive tax rate.—The term ‘incentive tax rate' means--
“(i) in the case of gasoline, the aggregate rate of tax imposed by section 4081 with respect to fuel described in subsection (c)(1) thereof, and
“(ii) in the case of diesel fuel, the aggregate rate of tax imposed by section 4091 with respect to fuel described in subsection (c)(1)(B) thereof, and
“(iii) in the case of aviation fuel, the aggregate rate of tax imposed by section 4091 on such fuel determined without regard to subsection (d)(1)(B) thereof.”
Subsec. (h). Pub. L. 103-66, Sec. 13242(d)(27), amended subsec. (h) by substituting “section 4083(a)(2)” for “section 4082(b)”.
Subsec. (i)(1). Pub. L. 103-66, Sec. 13242(c)(2)(B), amended par. (1) by substituting “otherwise provided in this subsection” for “provided in paragraphs (2), (3), and (4)”.
Subsec. (i)(3). Pub. L. 103-66, Sec. 13242(d)(28), amended par. (3) by substituting “Alcohol Mixture” for “Gasohol” in the heading and by substituting “gasoline or diesel fuel used to produce a qualified alcohol mixture (as defined in section 4081(c)(3))” for “gasoline used to produce gasohol (as defined in section 4081(c)(1)” in subpar. (A).
Subsec. (i)(3)(C). Pub. L. 103-66, Sec. 13242(c)(2)(D), added subpar. (C).
Subsec. (i)(4). Pub. L. 103-66, Sec. 13242(d)(30), amended par. (4) by inserting “4081 Or” before “4091” in the heading.
Subsec. (i)(5). Pub. L. 103-66, Sec. 13242(c)(2)(A), amended subsec. (i) by adding par. (5).
Subsec. (j)(1). Pub. L. 103-66, Sec. 13242(d)(29), amended par. (1) by substituting “sections 4041, 4081, and 4091” for “section 4041”.
Subsec. (k)(2). Pub. L. 103-66, Sec. 13242(c)(2)(C), amended par. (2) by substituting “[,] (4), or (5)” for “or (4)”.
Subsec. (l)(3)-(4). Pub. L. 103-66, Sec. 13241(f)(9), struck pars. (3) and (4) and added new pars. (3) and (4). Before being struck, pars. (3) and (4) read as follows:
“(3) No refund of Leaking Underground Storage Tank Trust Fund financing tax.—Paragraph (1) shall not apply to so much of the tax imposed by section 4091 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section in the case of--
“(A) fuel used in a diesel-powered train, and
“(B) fuel used in any aircraft (except as supplies for vessels or aircraft within the meaning of section 4221(d)(3)).
“(4) No refund of deficit reduction tax on fuel used on trains.—In the case of fuel used in a diesel-powered train, paragraph (1) also shall not apply to so much of the tax imposed by section 4091 as is attributable to the diesel fuel deficit reduction rate imposed by such section.”
Subsec. (l)(5). Pub. L. 103-66, Sec. 13242(c)(1), added par. (5).
Subsec. (l). Pub. L. 103-66, Sec. 13242(d)(31), amended subsec. (l). Before amendment, it read as follows:
“(l) Nontaxable uses of diesel fuel and aviation fuel taxed under section 4091
“(1) In general.—Except as provided in subsection (k) and in paragraphs (3) and (4) of this subsection, if any fuel on which tax has been imposed by section 4091 is used by any person in a nontaxable use, the Secretary shall pay (without interest) to the ultimate purchaser of such fuel an amount equal to the aggregate amount of tax imposed on such fuel under section 4091.
“(2) Nontaxable use.—For purposes of this subsection, the term “nontaxable use” means, with respect to any fuel, any use of such fuel if such use is exempt under section 4041 from the taxes imposed by subsections (a)(1) and (c)(1) of section 4041 (other than by reason of the imposition of tax on any sale thereof).
“(3) No refund of certain taxes on fuel used in diesel-powered trains.—In the case of fuel used in a diesel-powered train, paragraph (1) shall not apply to so much of the tax imposed by section 4091 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate and the diesel fuel deficit reduction rate imposed by such section. The preceding sentence shall not apply in the case of fuel sold for exclusive use by a State or any political subdivision thereof.
“(4) No refund of Leaking Underground Storage Tank Trust Fund Taxes on Fuel Used in Commercial Aviation.—In the case of fuel used in commercial aviation (as defined in section 4093(c)(2)(B)) (other than supplies for vessels or aircraft within the meaning of section 4221(d)(3)), paragraph (1) shall not apply to so much of the tax imposed by section 4091 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section.”
Subsec. (m). Pub. L. 103-66, Sec. 13241(f)(10), struck subsec. (m). Before being struck, it read as follows:
“(m) Special rules with respect to noncommercial aviation.—For purposes of subsection (a), in the case of gasoline--
“(1) on which tax was imposed under section 4041(c)(2),
“(2) on which tax was not imposed under section 4081, and
“(3) which was not used as an off-highway business use (within the meaning of section 6421(e)(2)),
“the amount of the payment under subsection (a) shall be an amount equal to the amount of gasoline used as described in subsection (a) or resold multiplied by the rate equal to the excess of the rate of tax imposed by section 4041(c)(2) over the rate of tax imposed by section 4081.”
Subsec. (o). Pub. L. 103-66, Sec. 13241(f)(10), struck subsec. (o). Before being struck, it read as follows:
“(o) Termination of certain provisions,—Except with respect to taxes imposed by section 4041(d) and sections 4081 and 4091 at the Leaking Underground Storage Tank Trust Fund financing rate, subsections (a), (b), (c), (d), (g), (h), and (l) shall only apply with respect to fuels purchased before October 1, 1999.”
1991 - Subsec. (g). Pub. L. 102-240, Sec. 8002(b)(7), amended subsec. (g) by substituting “1999” for “1995” each place it appears.
Subsec. (o). P.L. 102-240, Sec. 8002(b)(8), amended subsec. (o) by substituting “1999” for “1995” each place it appears.
1990 - Subsec. (b)(2)(A). Pub. L. 101-508, Sec. 11211(b)(5), substituted ‘shall be 3.1 cents per gallon less than the aggregate rate at which tax was imposed on such fuel by section 4041(a) or 4091, as the case may be’ for ‘shall not exceed 12 cents’.
Subsec. (e). Pub. L. 101-508, Sec. 11801(a)(46), struck out subsec. (e) which required payment of refunds of gasoline or fuel tax to ultimate purchasers where such gasoline or fuel was used in a qualified taxicab engaged exclusively in furnishing qualified taxicab services.
Subsec. (f). Pub. L. 101-508, Sec. 11213(b)(3), amended subsec. (f) generally, restructuring and restating pars. (1) to (3) as (1) to (4) and extending the termination date from Sept. 30, 1993, to Sept. 30, 1995.
Subsec. (g)(5). Pub. L. 101-508, Sec. 11211(d)(7), substituted ‘1995’ for ‘1993’.
Subsec. (i)(1). Pub. L. 101-508, Sec. 11801(c)(23)(A), struck out ‘(e),’ before ‘(g),’.
Subsec. (i)(2)(A). Pub. L. 101-508, Sec. 11801(c)(23)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘If -
‘(i) $1,000 or more is payable under subsections (a), (b), (d), (e), (g), (h), and (q), or
‘(ii) $50 or more is payable under subsection (e), to any person with respect to fuel used (or a qualified diesel powered highway vehicle purchased) during any of the first three quarters of his taxable year, a claim may be filed under this section by the purchaser with respect to fuel used (or a qualified diesel powered highway vehicle purchased) during such quarter.’
Subsec. (i)(2)(B), (C). Pub. L. 101-508, Sec. 11801(c)(23)(C), redesignated subpar. (C) as (B) and struck out former subpar. (B) ‘Special rule’ which read as follows: ‘If the requirements of subparagraph (A)(ii) are met by any person for any quarter but the requirements of subparagraph (A)(i) are not met by such person for such quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts referred to in subparagraph (A)(ii).’
Subsec. (l)(1). Pub. L. 101-508, Sec. 11211(b)(4)(B)(ii), inserted reference to par. (4).
Subsec. (l)(4). Pub. L. 101-508, Sec. 11211(b)(4)(B)(i), added par. (4).
Subsec. (o). Pub. L. 101-508, Sec. 11211(d)(8), substituted ‘1995’ for ‘1993’.
Subsec. (q). Pub. L. 101-508, Sec. 11211(b)(6)(E)(ii), substituted heading for one which read: ‘Gasoline used in noncommercial aviation during period rate reduction in effect’ and amended text generally. Prior to amendment, text read as follows: ‘Except as provided in subsection (k), if -
‘(1) any tax is imposed by section 4081 on any gasoline,
‘(2) such gasoline is used during 1991 as a fuel in any aircraft in noncommercial aviation (as defined in section 4041(c)(4)), and
‘(3) no tax is imposed by section 4041(c)(2) on taxable events occurring during 1991 by reason of section 4283, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the excess of the aggregate amount of tax paid under section 4081 on the gasoline so used over an amount equal to 6 cents multiplied by the number of gallons of gasoline so used.’
1989 - Subsec. (f)(1)(B). Pub. L. 101-239, Sec. 7812(a), made technical correction to directory language of Pub. L. 100-647, Sec. 2001(d)(7)(C), see 1988 Amendment note below.
Subsec. (i)(1). Pub. L. 101-239, Sec. 7822(b)(1), substituted ‘subsection (a), (b), (c), (d), (e), (g), (h), (l), or (q) by any person’ for ‘subsection (a), (b), (c), (d), (e),, (g), (h), or (l) by any person’.
Subsec. (i)(2)(A)(i). Pub. L. 101-239, Sec. 7822(b)(2), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: ‘$1,000 or more is payable under subsections (a), (b), (d), (e), (g), (h), and or’.
Subsec. (i)(2)(B). Pub. L. 101-239, Sec. 7822(b)(3), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: ‘If the requirements of clause (ii) of subparagraph (A) are met by any person for any quarter but the requirements of subparagraph (A)(i) are not met by such person for such quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts referred to in the clause of subparagraph (A) the requirements of which are met by such person for such quarter.’
Subsec. (j)(2). Pub. L. 101-239, Sec. 7841(d)(20), substituted ‘section 7602(a)’ for ‘section 7602’.
Subsec. (p). Pub. L. 101-239, Sec. 7822(b)(4), redesignated subsec. (q), relating to payments for taxes imposed by section 4041(d), as (p).
Subsec. (q). Pub. L. 101-239, Sec. 7501(b)(3), substituted ‘1991’ for ‘1990’ in pars. (2) and (3).
Pub. L. 101-239, Sec. 7822(b)(4), redesignated subsec. (q), relating to payments for taxes imposed by section 4041(d), as (p).
1988 - Subsec. (f)(1)(A). Pub. L. 100-647, Sec. 2001(d)(7)(B), substituted ‘regular tax rate’ for ‘regular Highway Trust Fund financing rate’ in two places and ‘incentive tax rate’ for ‘incentive Highway Trust Fund Financing rate’, notwithstanding directory language that ‘incentive tax rate’ was to be substituted for ‘Highway Trust Fund financing rate’.
Subsec. (f)(1)(B). Pub. L. 100-647, Sec. 2001(d)(7)(C), as amended by Pub. L. 101-239, Sec. 7812(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) defined ‘regular Highway Trust Fund financing rate’ and ‘incentive Highway Trust Fund Financing rate’.
Subsec. (i)(1). Pub. L. 100-647, Sec. 3002(c)(1), substituted ‘paragraphs (2), (3), and (4)’ for ‘paragraph (2)’.
Subsec. (i)(2)(A)(i). Pub. L. 100-647, Sec. 3002(c)(2), struck out ‘(l),’ after ‘and’.
Subsec. (i)(4). Pub. L. 100-647, Sec. 3002(a), added par. (4).
Subsec. (k)(2). Pub. L. 100-647, Sec. 3002(b), substituted ‘paragraph (2), (3), or (4)’ for ‘paragraph (2) or (3)’.
Pub. L. 100-647, Sec. 1017(c)(10), substituted ‘paragraph (2) or (3) of subsection (i).’ for ‘subsection’ and all that followed, thereby effecting the purpose of the amendment contained in section 1703(e)(2)(E) of Pub. L. 99-514. See 1986 Amendment note below.
Subsec. (l)(2). Pub. L. 100-647, Sec. 2001(d)(7)(D), inserted ‘under section 4041’ after ‘exempt’.
Subsec. (l)(3)(B). Pub. L. 100-647, Sec. 2004(s)(2), inserted ‘(except as supplies for vessels or aircraft within the meaning of section 4221(d)(3))’ after ‘aircraft’.
Subsec. (m)(3). Pub. L. 100-647, Sec. 1017(c)(3), substituted ‘6421(e)(2)’ for ‘6421(d)(2)’.
Subsecs. (p), (q). Pub. L. 100-647, Sec. 2004(s)(3), redesignated subsec. (p), relating to gasoline used in noncommercial aviation during period rate reduction in effect, as (q). Former subsec. (q), relating to cross references, redesignated (r).
Subsec. (r). Pub. L. 100-647, Sec. 2004(s)(3), redesignated subsec. (q), relating to cross references, as (r).
1987 - Subsec. (b)(1). Pub. L. 100-203, Sec. 10502(c)(2), substituted ‘section 4041(a) or 4091’ for first reference to ‘subsection (a) of section 4041’, ‘section 4041(a) or 4091, as the case may be’ for second reference to ‘subsection (a) of section 4041’.
Subsec. (e)(1)(B). Pub. L. 100-203, Sec. 10502(c)(3), inserted ‘or 4091’ after ‘section 4041’.
Subsec. (f). Pub. L. 100-203, Sec. 10502(c)(4), amended subsec. (f) generally, substituting new heading for ‘Gasoline used to produce certain alcohol fuels’, and revising and restating as pars. (1) to (3) provisions of former pars. (1) and (2).
Subsec. (g)(5). Pub. L. 100-17, Sec. 502(b)(8), substituted ‘1993’ for ‘1988’.
Subsec. (i)(1). Pub. L. 100-223, Sec. 405(b)(2)(A), which directed substitution of ‘(h), or (p)’ for ‘or (h)’, could not be executed because of prior amendment by Pub. L. 100-203. See below.
Pub. L. 100-203, Sec. 10502(c)(5)(A), substituted ‘(h), or (l)’ for ‘or (h)’.
Subsec. (i)(2)(A)(i). Pub. L. 100-223, Sec. 405(b)(2)(B), which directed substitution of ‘(h), and (p)’ for ‘and (h)’, could not be executed because of prior amendment by Pub. L. 100-203. See below.
Pub. L. 100-203, Sec. 10502(c)(5)(B), substituted ‘(h), and (l)’ for ‘and (h)’.
Subsecs. (l) to (n). Pub. L. 100-203, Sec. 10502(c)(1), added subsec. (l) and redesignated former subsecs. (l) to (n) as (m) to (o), respectively.
Subsec. (o). Pub. L. 100-203, Sec. 10502(c)(1), (6), redesignated subsec. (n) as (o) and amended it generally, substituting new heading for ‘Termination of subsections (a), (b), (c), (d), (g), and (h)’ and amending text generally. Prior to amendment, text read as follows: ‘Except with respect to taxes imposed by section 4041(d) and section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, subsections (a), (b), (c), (d), (g), and (h) shall only apply with respect to fuels purchased before October 1, 1993.’ Former subsec. (o) redesignated (p).
Pub. L. 100-17, Sec. 502(b)(9), substituted ‘1993’ for ‘1988’ in subsec. (m), which was successively redesignated to subsec. (o) by Pub. L. 99-514 and Pub. L. 100-203.
Subsec. (p). Pub. L. 100-223, Sec. 405(b)(1), added subsec. (p).
Former subsec. (p) redesignated (q).
Pub. L. 100-203, Sec. 10502(c)(1), redesignated subsec. (o) as (p). Former subsec. (p) redesignated (q).
Subsec. (q). Pub. L. 100-223, Sec. 405(b)(1), redesignated subsec. (p), relating to payments for taxes imposed by section 4041(d), as (q).
Pub. L. 100-203, Sec. 10502(c)(1), redesignated subsec. (p), relating to cross references, as (q).
1986 - Subsec. (a). Pub. L. 99-514, Sec. 1703(e)(2)(A), substituted ‘subsection (k)’ for ‘subsection (j)’.
Subsec. (b)(1). Pub. L. 99-514, Sec. 1899A(55), substituted ‘otherwise provided in this subsection’ for ‘provided in paragraph (2)’.
Pub. L. 99-514, Sec. 1703(e)(2)(A), substituted ‘subsection (k)’ for ‘subsection (j)’.
Subsec. (b)(2)(A). Pub. L. 99-514, Sec. 1877(b)(2), substituted ‘subparagraphs (B) and (C)’ for ‘subparagraph (B)’.
Subsec. (b)(2)(B). Pub. L. 99-514, Sec. 1877(b)(1), added subpar. (B). Former subpar. (B) redesignated (C).
Subsec. (b)(2)(C). Pub. L. 99-514, Sec. 1877(b)(1), (3), redesignated subpar. (B) as (C) and substituted ‘Exception for certain intracity transportation’ for ‘Exception’ in heading.
Former subpar. (C) redesignated (D).
Subsec. (b)(2)(D). Pub. L. 99-514, Sec. 1877(b)(1), redesignated former subpar. (C) as (D).
Subsecs. (c), (d), (e)(1). Pub. L. 99-514, Sec. 1703(e)(2)(A), substituted ‘subsection (k)’ for ‘subsection (j)’.
Subsec. (e)(3). Pub. L. 99-514, Sec. 422(b), substituted ‘September 30, 1988’ for ‘September 30, 1985’.
Subsec. (f)(1). Pub. L. 99-514, Sec. 1703(e)(2)(A), substituted ‘subsection (k)’ for ‘subsection (j)’.
Pub. L. 99-499, Sec. 521(c)(3)(C), which directed the substitution of ‘at the Highway Trust Fund financing rate’ for ‘at the rate’, was executed by making the substitution for the first such reference as the probable intent of Congress.
Subsec. (g)(1). Pub. L. 99-514, Sec. 1899A(56), substituted ‘amount’ for ‘anount’.
Pub. L. 99-514, Sec. 1703(e)(2)(A), substituted ‘subsection (k)’ for ‘subsection (j)’.
Subsec. (h). Pub. L. 99-514, Sec. 1703(e)(1)(B), added subsec. (h). Former subsec. (h) redesignated (i).
Subsec. (i). Pub. L. 99-514, Sec. 1703(e)(1)(A), redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j).
Subsec. (i)(1). Pub. L. 99-514, Sec. 1703(d)(1)(B)(i), (e)(2)(B), struck out ‘(f)’ after ‘subsection (a), (b), (c), (d), (e),’ and substituted ‘(g), or (h)’ for ‘or (g)’.
Subsec. (i)(2)(A). Pub. L. 99-514, Sec. 1703(d)(1)(B)(ii), inserted ‘or’ at end of cl. (i), struck out ‘or’ at end of cl. (ii), and struck out cl. (iii) which read as follows: ‘$200 or more is payable under subsection (f),’.
Subsec. (i)(2)(A)(i). Pub. L. 99-514, Sec. 1703(e)(2)(C), substituted ‘(g), and (h)’ for ‘and (g)’.
Subsec. (i)(2)(B). Pub. L. 99-514, Sec. 1703(d)(1)(B)(ii)(III), struck out ‘(or clauses)’ after ‘referred to in the clause’.
Notwithstanding directory language that the amendment be made to subpar. (A) of this par., the amendment was executed to subpar. (B), the only place in the section where ‘(or clauses)’ appeared, to reflect the probable intent of Congress.
Pub. L. 99-514, Sec. 1703(d)(1)(B)(iii), struck out ‘or clause (iii)’ after ‘If the requirements of clause (ii)’. Notwithstanding directory language that the amendment be made to subsec. (f)(2)(B) of this section, the amendment was executed to subsec. (i)(2)(B), the only place in the section where ‘or clause (iii)’ appeared, to reflect the probable intent of Congress.
Subsec. (i)(3). Pub. L. 99-514, Sec. 1703(d)(1), added par. (3).
Subsec. (j). Pub. L. 99-514, Sec. 1703(e)(1)(A), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k).
Subsec. (k). Pub. L. 99-514, Sec. 1703(e)(1)(A), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l).
Subsec. (k)(2). Pub. L. 99-514, Sec. 1703(e)(2)(E), which directed the substitution of ‘(i)(2)’ for ‘subsection (h)(2)’ in subsec. (i)(2) (as so redesignated), was executed to subsec. (k)(2), the only place in the section where ‘subsection (h)(2)’ appeared, to reflect the probable intent of Congress. See 1988 Amendment note above.
Pub. L. 99-514, Sec. 1703(d)(1)(B)(iv), substituted ‘subsection (h)(2) or (h)(3)’ for ‘subsection (h)(2)’.
Subsec. (l). Pub. L. 99-514, Sec. 1703(e)(1)(A), redesignated subsec. (k) as (l). Former subsec. (l) redesignated (m).
Subsec. (m). Pub. L. 99-514, Sec. 1703(e)(1)(A), redesignated subsec. (l) as (m). Former subsec. (m) redesignated (n).
Pub. L. 99-499, Sec. 521(c)(3)(A), substituted ‘Except with respect to taxes imposed by section 4041(d) and section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, subsections’ for ‘Subsection’.
Subsec. (n). Pub. L. 99-514, Sec. 1703(e)(1)(A), (2)(C), (D), redesignated subsec. (m) as (n) and substituted ‘(g), and (h)’ for ‘and (g)’ in heading and text. Former subsec. (n) redesignated (oK).
Pub. L. 99-499, Sec. 521(c)(3)(B)(i), added subsec. (n). Former subsec. (n) redesignated (o).
Subsec. (o). Pub. L. 99-514, Sec. 1703(e)(1)(A), as amended by Pub. L. 99-499, Sec. 521(c)(3)(B)(ii), redesignated subsec. (n), as added by Pub. L. 99-499, Sec. 521(c)(3)(B)(i), as (o). Former subsec. (o) redesignated (p).
Pub. L. 99-499, Sec. 521(c)(3)(B)(i), redesignated subsec. (n) as (o).
Subsec. (p). Pub. L. 99-514, Sec. 1703(e)(1)(A), as amended by Pub. L. 99-499, Sec. 521(c)(3)(B)(ii), redesignated subsec. (o) as (p).
1984 - Subsecs. (a), (b)(1). Pub. L. 98-369, Sec. 911(d)(2)(B), substituted ‘subsection (j)’ for ‘subsection (i)’.
Subsec. (b)(2), (3). Pub. L. 98-369, Sec. 915(a), added par. (2) and redesignated former par. (2) as (3).
Subsecs. (c), (d), (e)(1). Pub. L. 98-369, Sec. 911(d)(2)(B), substituted ‘subsection (j)’ for ‘subsection (i)’.
Subsec. (e)(3). Pub. L. 98-369, Sec. 914, substituted ‘September 30, 1985’ for ‘September 30, 1984’.
Subsec. (f)(1). Pub. L. 98-369, Sec. 911(d)(2)(B), substituted ‘subsection (j)’ for ‘subsection (i)’.
Pub. L. 98-369, Sec. 912(d), substituted ‘5 2/3 cents’ for ‘4 5/9 cents’.
Pub. L. 98-369, Sec. 732(a)(3), substituted ‘4 5/9 cents’ for ‘5 cents’.
Subsec. (g). Pub. L. 98-369, Sec. 911(b), added subsec. (g).
Former subsec. (g) redesignated (h).
Subsec. (h). Pub. L. 98-369, Sec. 911(b), redesignated former subsec. (g) as (h). Former subsec. (h) redesignated (i).
Subsec. (h)(1). Pub. L. 98-369, Sec. 911(d)(2)(C), substituted ‘(f), or (g)’ for ‘or (f)’, and inserted ‘(or a qualified diesel powered highway vehicle purchased)’ after ‘fuel used’ in two places.
Subsec. (h)(2)(A). Pub. L. 98-369, Sec. 911(d)(2)(D), substituted ‘(e), and (g)’ for ‘and (e)’, and inserted ‘(or a qualified diesel powered highway vehicle purchased)’ after ‘fuel used’ in two places.
Subsec. (i). Pub. L. 98-369, Sec. 911(b), redesignated former subsec. (h) as (i). Former subsec. (i) redesignated (j).
Subsec. (i)(3). Pub. L. 98-369, Sec. 474(r)(38), substituted ‘section 34’ for ‘section 39’.
Subsec. (j). Pub. L. 98-369, Sec. 911(b), redesignated former subsec. (i), relating to income tax credit in lieu of payment, as (j). Former subsec. (j), relating to special rules with respect to noncommercial aviation, redesignated (k).
Pub. L. 98-369, Sec. 734(c)(2), added subsec. (j) relating to special rules with respect to noncommercial aviation. Former subsec. (j), relating to regulations, redesignated (k).
Subsec. (j)(2). Pub. L. 98-369, Sec. 911(d)(2)(E), which directed the amendment of subsec. (k)(2) by substituting ‘(h)(2)’ for ‘(g)(2)’ was executed to subsec. (j)(2) to reflect the probable intent of Congress.
Subsec. (k). Pub. L. 98-369, Sec. 911(b), redesignated former subsec. (j), relating to special rules with respect to noncommerical aviation, as (k). Former subsec. (k), relating to regulations, redesignated (l).
Pub. L. 98-369, Sec. 734(c)(2), redesignated former subsec. (j), relating to regulations, as (k). Former subsec. (k), relating to termination of subsections, redesignated (l).
Subsec. (l). Pub. L. 98-369, Sec. 911(b), redesignated former subsec. (k), relating to regulations, as (l). Former subsec. (l), relating to termination of subsections, redesignated (m).
Pub. L. 98-369, Sec. 734(c)(2), redesignated former subsec. (k), relating to termination of subsections, as (l). Former subsec. (l), relating to cross references, redesignated (m).
Subsec. (m). Pub. L. 98-369, Sec. 911(b), (d)(2)(F), redesignated former subsec. (l), relating to termination of subsections, as (m) and substituted ‘(d), and (g)’ for ‘and (d)’ in heading and text.
Former subsec. (m), relating to cross references, redesignated (n).
Pub. L. 98-369, Sec. 734(c)(2), redesignated former subsec. (l), relating to cross references, as (m).
Subsec. (n). Pub. L. 98-369, Sec. 911(b), redesignated former subsec. (m), relating to cross references, as (n).
1983 - Subsec. (a). Pub. L. 97-424, Sec. 511(g)(2)(B), substituted ‘section 4041(a) or (c)’ for ‘section 4041(a), (b), or (c)’.
Subsec. (b)(1). Pub. L. 97-424, Sec. 511(g)(2)(C), substituted ‘subsection (a) of section 4041’ for ‘subsection (a) or (b) of section 4041’ wherever appearing.
Subsec. (c). Pub. L. 97-424, Sec. 511(g)(2)(D), substituted ‘section 4041(a) or (c)’ for ‘section 4041(a), (b), or (c)’.
Subsec. (e)(1). Pub. L. 97-424, Sec. 511(e)(1), substituted ‘an amount determined at the rate of 4 cents a gallon’ for ‘an amount equal to the aggregate amount of the tax imposed on such gasoline or fuel’.
Subsec. (e)(2)(A)(ii). Pub. L. 97-424, Sec. 511(e)(3), struck out ‘is not prohibited under the laws, regulations, or procedures of such Federal, State, or local authority, and’ after ‘(ii)’.
Subsec. (e)(3). Pub. L. 97-424, Sec. 511(e)(2), substituted ‘September 30, 1984’ for ‘December 31, 1982’.
Subsec. (f)(1). Pub. L. 97-424, Sec. 511(d)(4), substituted ‘on which a tax’ for ‘on which tax’, inserted ‘at the rate of 9 cents a gallon’ after ‘is imposed by section 4081’, and substituted ‘the amount determined at the rate of 5 cents a gallon’ for ‘the aggregate amount of the tax imposed on such gasoline’.
Subsec. (f)(2). Pub. L. 97-424, Sec. 511(d)(4), substituted provision that no amount shall be payable under paragraph (1) with respect to any gasoline with respect to which an amount is payable under subsection (d) or (e) of this section or under section 6420 or 6421, for provision that no amount would be payable under subsection (d) or (e) of this section or under section 6420 or 6421 with respect to any gasoline with respect to which an amount was payable under paragraph (1).
Subsec. (k). Pub. L. 97-424, Sec. 516(b)(5), added subsec. (k).
Former subsec. (k) redesignated (l).
Subsec. (k)(3). Pub. L. 97-473 purported to add par. (3). See par. below for subsec. (l)(3).
Subsec. (l). Pub. L. 97-424, Sec. 516(b)(5), redesignated former subsec. (k) as (l).
Subsec. (l)(3). Pub. L. 97-473 added par. (3). Notwithstanding the directory language that par. (3) be added to subsec. (k), it was added to subsec. (l) to reflect the probable intent of Congress and the intervening redesignation of subsec. (k) as (l) by Pub. L. 97-424.
1982 - Subsec. (d). Pub. L. 97-248 inserted ‘or in certain helicopters’ after ‘museums’ in heading and ‘or is used in a helicopter for a purpose described in section 4041(l),’ after ‘section 4041(h)(2)(C),’ in text.
1980 - Subsecs. (a), (b)(1), (c), (d), (e)(1). Pub. L. 96-223, Sec. 232(d)(4)(B), substituted ‘subsection (i)’ for ‘subsection (h)’.
Subsec. (e)(3). Pub. L. 96-541 extended subsec. (e) termination date to Dec. 31, 1982, from Dec. 31, 1980.
Subsecs. (f), (g). Pub. L. 96-223, Sec. 232(d)(1)(A), (2), (4)(C), added subsec. (f), redesignated former subsec. (f) as (g), and in subsec. (g) as so redesignated, inserted reference to subsec. (f) in par. (1), added par. (2)(A)(iii), and, in par. (2)(B), substituted ‘If the requirements of clause (ii) or clause (iii) of subparagraph (A) are met by any person for any quarter but the requirements of subparagraph (A)(i) are not met by such person for such quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts referred to in the clause (or clauses) of subparagraph (A) the requirements of which are met by such person for such quarter’ for ‘If a claim may be filed by any person under subparagraph (A)(ii) but not under subparagraph (A)(i) for any quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts payable under subsection (e)’. Former subsec. (g) redesignated (h).
Subsec. (h). Pub. L. 96-223, Sec. 232(d)(1)(A), redesignated former subsec. (g) as (h). Former subsec. (h) redesignated (i).
Subsec. (i). Pub. L. 96-223, Sec. 232(d)(1)(A), (4)(D), redesignated former subsec. (h) as (i), and in par. (2) of subsec. (i) as so redesignated, substituted ‘subsection (g)(2)’ for ‘subsection (f)(2)’. Former subsec. (i) redesignated (j).
Subsecs. (j), (k). Pub. L. 96-223, Sec. 232(d)(1)(A), redesignated former subsecs. (i) and (j) as (j) and (k), respectively.
1978 - Subsec. (a). Pub. L. 95-599, Sec. 505(c)(2), substituted ‘subsection (h)’ for ‘subsection (g)’.
Subsec. (b). Pub. L. 95-618, among other changes, provided for the refund or credit of the taxes paid on fuel pursuant to section 4041(a) or (b) but only to the extent such fuel is used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public or in school bus transportation operations.
Pub. L. 95-599, Sec. 505(c)(2), substituted ‘subsection (h)’ for ‘subsection (g)’. See Effective Date of 1978 Amendment note below.
Subsec. (c). Pub. L. 95-599, Sec. 505(c)(2), substituted ‘subsection (h)’ for ‘subsection (g)’.
Pub. L. 95-458 substituted provision requiring that the rules of section 6420(c)(4) be applied in determining the user and purchaser of fuel if the fuel was used on a farm by any person other than the owner, tenant, or operator for provision which deemed the owner, tenant, or operator of the farm as the user and purchaser if fuel was used on the farm by any other person.
Subsec. (d). Pub. L. 95-600 struck out ‘or his delegate’ after ‘Secretary’.
Pub. L. 95-599, Sec. 505(c)(2), substituted ‘subsection (h)’ for ‘subsection (g)’.
Subsec. (e). Pub. L. 95-599, Sec. 505(a)(2), added subsec. (e) and redesignated former subsec. (e) as (f).
Subsec. (f). Pub. L. 95-599, Sec. 505(a)(1), (b), (c)(3), redesignated former subsec. (e) as (f) and, in par. (1), substituted ‘(d), or (e)’ for ‘or (d)’ and amended par. (2) generally, designating existing provisions as subpars. (A)(i) and (c) and adding subpars. (A)(ii) and (B). Former subsec. (f) redesignated (g).
Subsec. (g). Pub. L. 95-599, Sec. 505(a)(1), redesignated former subsec. (f) as (g). Former subsec. (g) redesignated (h).
Subsec. (h). Pub. L. 95-599, Sec. 505(a)(1), (c)(4), redesignated former subsec. (g) as (h) and substituted ‘(f)(2)’ for ‘(e)(2)’.
Former subsec. (h) redesignated (i).
Subsecs. (i), (j). Pub. L. 95-599, Sec. 505(a)(1), redesignated former subsecs. (h) and (i) as (i) and (j), respectively.
1976 - Subsec. (a). Pub. L. 94-530, Sec. 1(c)(2), substituted ‘subsection (g)’ for ‘subsection (f)’.
Pub. L. 94-455, Sec. 1906(a)(31)(A), (b)(13)(A), struck out ‘, after June 30, 1970,’ after ‘sale of any fuel and’ and ‘or his delegate’ after ‘Secretary’.
Subsec. (b)(1). Pub. L. 94-530, Sec. 1(c)(2), substituted ‘subsection (g)’ for ‘subsection (f)’.
Pub. L. 94-455, Sec. 1906(a)(31)(A), (b)(13)(A), struck out ‘, after June 30, 1970,’ before ‘used by the purchaser’ and ‘or his delegate’ after ‘Secretary’.
Subsec. (c). Pub. L. 94-530, Sec. 1(c)(2), substituted ‘subsection (g)’ for ‘subsection (f)’.
Pub. L. 94-455, Sec. 1906(a)(31)(A), (b)(13)(A), struck out ‘, after June 30, 1970,’ before ‘used on a farm’ and ‘or his delegate’ after ‘Secretary’.
Subsec. (d). Pub. L. 94-530, Sec. 1(b), added subsec. (d). Former subsec. (d) redesignated (e).
Subsec. (e)(1). Pub. L. 94-530, Sec. 1(b), (c)(3), redesignated former subsec. (d)(1) as (e)(1) and substituted ‘(a), (b), (c), or (d)’ for ‘(a), (b), or (c)’. Former subsec. (e) redesignated (f).
Subsec. (e)(2). Pub. L. 94-530, Sec. 1(b), (c)(4), redesignated former subsec. (d)(2) as (e)(2) and substituted ‘(a), (b), and (d)’ for ‘(a) and (b)’.
Subsec. (f). Pub. L. 94-530, Sec. 1(b), redesignated former subsec. (e) as (f). Former subsec. (f) redesignated (g) and amended.
Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ‘or his delegate’ after ‘Secretary’.
Subsec. (g). Pub. L. 94-530, Sec. 1(b), (c)(5), redesignated former subsec. (f) as (g) and substituted ‘subsection (e)(2)’ for ‘subsection (d)(2)’ in par. (2).
Subsecs. (h), (i). Pub. L. 94-530, Sec. 1(b), redesignated former subsecs. (g) and (h) as (h) and (i), respectively.
Subsec. (h). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ‘or his delegate’ after ‘Secretary’.
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendment by Pub. L. 115-123, Sec. 40407(b)(2), effective for fuel sold or used after December 31, 2016.
Amendment by Pub. L. 115-123, Sec. 40415(a)(2), effective for fuel sold or used after December 31, 2016.
EFFECTIVE DATE OF 2015 AMENDMENTS
Amendment by Pub. L. 114-113, Div. Q, Sec. 185(b)(2), effective for fuel sold or used after December 31, 2014. Sec. 185(c)(4) of Pub. L. 114-113, Div. Q, provided that:
“(4) SPECIAL RULE FOR 2015.—Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for the period beginning on January 1, 2015, and ending on December 31, 2015, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary's delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”
Amendment by Pub. L. 114-113, Div. Q, Sec. 192(a)(2), effective for fuel sold or used after December 31, 2014. Sec. 192(c) of Pub. L. 114-113, Div. Q, provided that:
“(c) Special Rule For 2015.—Notwithstanding any other provision of law, in the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on January 1, 2015, and ending on December 31, 2015, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary's delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”
EFFECTIVE DATE OF 2014 AMENDMENTS
Amendments by Div. A, Section 160(a)(2) and 160(b)(2) of Pub. L. 113-295 effective for fuel sold or used after December 31, 2013.
Amendments by Div. A, Section 160(c)(2)(A), (B), and (C) of Pub. L. 113-295 effective for fuel sold or used after September 30, 2013.
Div. A, Section 160(e) of Pub. L. 113-295 provided the following special rule:
“(e) SPECIAL RULE FOR CERTAIN PERIODS DURING 2014.—Notwithstanding any other provision of law, in the case of—
“ (1) any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for periods after December 31, 2013, and before the date of the enactment of this Act [Enacted: Dec. 19, 2014], and
“(2) any alternative fuel credit properly determined under section 6426(d) of such Code for such periods,
“such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary's delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”
EFFECTIVE DATE OF 2013 AMENDMENTS
Amendments by Sec. 405(b)(2) and 412(b) of Pub. L. 112-240 effective for fuel sold or used after December 31, 2011.
EFFECTIVE DATE OF 2010 AMENDMENTS
Amendments by Sec. 701(b)(2) and 704(a) of Pub. L. 111-312 effective for fuel sold or used after December 31, 2009.
Amendment by Sec. 708(c) of Pub. L. 111-312 effective for sales and uses after December 31, 2010.
EFFECTIVE DATE OF 2008 AMENDMENTS
Amendment by Sec. 202(a) of Pub. L. 110-343, Div. B, effective for fuel produced and sold or used after December 31, 2008.
Amendments by Sec. 203(c)(2) of Pub. L. 110-343, Div. B, effective for claims for credit or payment made on or after May 15, 2008.
Amendment by Sec. 204(a)(3) of Pub. L. 110-343, Div. B, effective for fuel sold or used after the date of the enactment of this Act [Enacted: Oct. 3, 2008.
EFFECTIVE DATE OF 2007 AMENDMENTS
Amendments by section 5(a)(1) of Pub. L. 110-172 effective as if included in the provisions of the SAFETEA-LU [Pub. L. 109-59, Sec. 11113] to which they relate.
Amendments by section 11(a) of Pub. L. 110-172 effective on the date of the enactment of this Act [Enacted: Dec. 29, 2007].
EFFECTIVE DATE OF 2006 AMENDMENTS
Amendments by section 420 of Pub. L. 109-432 effective for kerosene sold after September 30, 2005. Sec. 420(c)(2) of Pub. L. 109-432 provided the following special rule:
“(2) SPECIAL RULE FOR PENDING CLAIMS- In the case of kerosene sold for use in aviation (other than kerosene to which section 6427(l)(4)(C)(ii) of the Internal Revenue Code of 1986 (as added by subsection (a)) applies or kerosene to which section 6427(l)(5) of such Code (as redesignated by subsection (b)) applies) after September 30, 2005, and before the date of the enactment of this Act, the ultimate purchaser shall be treated as having waived the right to payment under section 6427(l)(1) of such Code and as having assigned such right to the ultimate vendor if such ultimate vendor has met the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1) of such Code.”
EFFECTIVE DATE OF 2005 AMENDMENTS
Amendments by section 11113(b) of Pub. L. 109-59 effective for sales or uses for any period after September 30, 2006.
Amendments by section 11151(a) of Pub. L. 109-59 effective as if included in the provision of the American Jobs Creation Act of 2004 [Pub. L. 108-357, Sec. 301] to which it relates.
Amendments by section 11161(b) of Pub. L. 109-59 effective for fuels or liquids removed, entered, or sold after September 30, 2005.
Amendments by section 11162 of Pub. L. 109-59 effective for sales after September 30, 2005.
Amendments by section 11163(c) of Pub. L. 109-59 effective for sales after December 31, 2005.
Amendments by section 1343(b) of Pub. L. 109-58 effective January 1, 2006.
Amendment by section 1344(a) of Pub. L. 109-58 effective on the date of the enactment of this Act [Enacted: Aug. 8, 2005].
EFFECTIVE DATE OF 2004 AMENDMENTS
Amendment by section 241(a)(2) of Pub. L. 108-357 effective January 1, 2004.
Amendment by section 301(c) of Pub. L. 108-357 effective for fuel sold or used after December 31, 2004.
Amendments by section 853 of Pub. L. 108-357 effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
Amendment by section 851(c) of Pub. L. 108-357 effective for taxable years beginning after the date of the enactment of this Act [Enacted: Oct. 22, 2004].
Amendments by section 857(b) of Pub. L. 108-357 effective for fuel sold or used after December 31, 2004.
Amendments by section 870(b) of Pub. L. 108-357 effective for fuel removed, sold or used after December 31, 2004.
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendment by section 6016(b) of Pub. L. 105-206 effective as if included in the 1997 Taxpayer Relief Act [Effective Date of Pub. L. 105-34, Sec. 1601: applicable to vehicles purchased after August 20, 1996.].
Amendment by section 6017(a) of Pub. L. 105-206 effective as if included in the Transportation Equity Act for the 21st Century [Effective Date of Pub. L. 105-178, Sec. 9009: October 1, 1998].
Amendments by section 6023 of Pub. L. 105-206 effective on the date of enactment [enacted: July 22, 1998].
Amendment by section 9003(a)(2) of Pub. L. 105-178 effective June 9, 1998.
Amendment by section 9006(b)(2) of Pub. L. 105-178 effective on June 9, 1998.
Amendment by section 9009 of Pub. L. 105-178 effective October 1, 1998.
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendments by Sec. 1032 effective on July 1, 1998. 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.”
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1703(o) of Pub. L. 104-188, provided that: “Any amendment made by this section shall take effect as if included in the provision of the Revenue Reconciliation Act of 1993 to which such amendment relates.”
Section 1606(c) of Pub. L. 104-188, provided that: “The amendments made by this section shall apply to vehicles purchased after the date of the enactment of this Act [August 20, 1996].”
EFFECTIVE DATE OF 1993 AMENDMENTS
Amendments by section 13241 of Pub. L. 103-66 effective October 1, 1993.
Amendments by section 13242 of Pub. L. 103-66 effective January 1, 1994.
EFFECTIVE DATE OF 1991 AMENDMENTS
Amendments by section 8002 of Pub. L. 102-240 effective December 18, 1991.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11211(b)(4)(B), (5), (6)(E)(ii) 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)(3) 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 1989 AMENDMENT
Amendment by section 7812(a) of Pub. L. 101-239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such amendment relates, see section 7817 of Pub. L. 101-239, set out as a note under section 1 of this title.
Amendment by section 7822(b)(1)-(4) of Pub. L. 101-239 effective as if included in the provision of the Revenue Act of 1987, Pub. L. 100-203, title X, to which such amendment relates, see section 7823 of Pub. L. 101-239, set out as a note under section 26 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1017(c)(3), (10) 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.
Section 2001(d)(7)(E) 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).'
Amendment by section 2004(s)(2), (3) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provisions of the Revenue Act of 1987, Pub. L. 100-203, title X, to which such amendment relates, see section 2004(u) of Pub. L. 100-647, set out as a note under section 56 of this title.
Section 3002(d) of Pub. L. 100-647 provided that: ‘The amendments made by this section (amending this section) shall apply to fuel used after December 31, 1988.’
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
Amendment by section 1703(d), (e)(1), (2)(A)-(E) of Pub. L. 99-514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99-514, set out as a note under section 4081 of this title.
Amendment by section 1877(b) of Pub. L. 99-514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99-514, set out as a note under section 48 of this title.
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 474(r)(38) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title.
Amendment by section 732(a)(3) 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 734(c)(2) of Pub. L. 98-369 effective on first day of first calendar quarter beginning after July 18, 1984, see section 734(c)(3) of Pub. L. 98-369, set out as a note under section 4082 of this title.
Section 911(e) of Pub. L. 98-369 provided that: ‘The amendments made by this section (amending this section and sections 34, 4041, 7210, 7603 to 7605, 7609, 7610, and 9503 of this title) shall take effect on August 1, 1984.’
Amendment by section 912(d) of Pub. L. 98-369 effective Jan. 1, 1985, see section 912(g) of Pub. L. 98-369, set out as a note under section 40 of this title.
Section 915(b) of Pub. L. 98-369 provided that: ‘The amendments made by this section (amending this section) shall take effect on August 1, 1984.’
EFFECTIVE AND TERMINATION DATES OF 1983 AMENDMENTS
For effective date of amendment by Pub. L. 97-473, see section 204 of Pub. L. 97-473, set out as an Effective Date note under section 7871 of this title.
Amendment by section 511 of Pub. L. 97-424 effective Apr. 1, 1983, except that amendment by section 511(e)(2) of Pub. L. 97-424 is effective Jan. 1, 1983, and amendment by section 511(e)(3) of Pub. L. 97-424 is applicable with respect to fuel purchased after Dec. 31, 1982, and before Jan. 1, 1984, see section 511(h) of Pub. L. 97-424, set out as an Effective Date of 1983 Amendment note under section 4041 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 effective Sept. 1, 1982, see section 279(c) of Pub. L. 97-248, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Section 232(h)(2) of Pub. L. 96-223, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
‘(A) In general. - The amendments made by subsection (d) (amending this section and sections 39 (now 34), 4081, 7210, 7603, 7604, 7605, 7609, and 7610 of this title) shall take effect on January 1, 1979.
‘(B) Transitional rule. - Any mixture sold or used on or after January 1, 1979, and before the date of the enactment of this Act (Apr. 2, 1980) which is described in section 6427(f)(1) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954) (as amended by subsection (d)) shall, for purposes of section 6427 of such Code, be treated as sold or used on the date of the enactment of this Act.'
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95-618 effective on first day of first calendar month which begins more than 10 days after Nov. 9, 1978, see section 233(d) of Pub. L. 95-618, set out as a note under section 34 of this title.
Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95-600, set out as a note under section 46 of this title.
Section 505(d) of Pub. L. 95-599 provided that: ‘The amendments made by this section (amending this section and sections 39 (now 34), 7210, 7603, 7604, 7605, 7609 and 7610 of this title) shall take effect on January 1, 1979.’
Amendment by Pub. L. 95-458 effective on first day of first calendar quarter beginning more than 90 days after Oct. 14, 1978, see section 3(d) of Pub. L. 95-458, set out as a note under section 6420 of this title.
EFFECTIVE DATE OF 1976 AMENDMENTS
Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94-530, set out as a note under section 4041 of this title.
Section 1906(a)(31)(B) of Pub. L. 94-455 provided that: ‘The amendments made by subparagraph (A) (amending this section) shall apply with respect to fuel used or resold after June 30, 1970.’
EFFECTIVE DATE
Section applicable with respect to taxable years ending after June 30, 1970, see section 211(b) of Pub. L. 91-258, set out as an Effective Date of 1956 Amendments note under section 4041 of this title.
GAO REPORT ON REFUNDS TO REGISTERED VENDORS OF KEROSENE USED IN NONCOMMERCIAL AVIATION
Sec. 42001 of Pub. L. 114-94 provided that:
“Not later than 180 days after the date of the enactment of this Act, the Comptroller General of the United States shall—
“(1) conduct a study regarding payments made to vendors of kerosene used in noncommercial aviation under section 6427(l)(4)(C)(ii) of the Internal Revenue Code of 1986; and
“(2) submit to the appropriate committees of Congress a report describing the results of such study, which shall include estimates of—
“(A) the number of vendors of kerosene used in noncommercial aviation who are registered under section 4101 of such Code;
“(B) the number of vendors of kerosene used in noncommercial aviation who are not so registered;
“(C) the number of vendors described in subparagraph (A) who receive payments under section 6427(l)(4)(C)(ii) of such Code;
“(D) the excess of—
“(i) the amount of payments which would be made under section 6427(l)(4)(C)(ii) of such Code if all vendors of kerosene used in noncommercial aviation were registered and filed claims for such payments, over
“(ii) the amount of payments actually made under such section; and
“(E) the number of cases of diesel truck operators fraudulently using kerosene taxed for use in aviation.”
MODIFICATION OF REFUNDS FOR KEROSENE USED IN AVIATION
Sec. 420(d) of Pub. L. 109-432 provided that:
“(d) Special Rule for Kerosene Used in Aviation on a Farm for Farming Purposes-
“(1) REFUNDS FOR PURCHASES AFTER DECEMBER 31, 2004, AND BEFORE OCTOBER 1, 2005- The Secretary of the Treasury shall pay to the ultimate purchaser of any kerosene which is used in aviation on a farm for farming purposes and which was purchased after December 31, 2004, and before October 1, 2005, an amount equal to the aggregate amount of tax imposed on such fuel under section 4041 or 4081 of the Internal Revenue Code of 1986, as the case may be, reduced by any payment to the ultimate vendor under section 6427(l)(5)(C) of such Code (as in effect on the day before the date of the enactment of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: a Legacy for Users).
“(2) USE ON A FARM FOR FARMING PURPOSES- For purposes of paragraph (1), kerosene shall be treated as used on a farm for farming purposes if such kerosene is used for farming purposes (within the meaning of section 6420(c)(3) of the Internal Revenue Code of 1986) in carrying on a trade or business on a farm situated in the United States. For purposes of the preceding sentence, rules similar to the rules of section 6420(c)(4) of such Code shall apply.
“(3) TIME FOR FILING CLAIMS- No claim shall be allowed under paragraph (1) unless the ultimate purchaser files such claim before the date that is 3 months after the date of the enactment of this Act.
“(4) NO DOUBLE BENEFIT- No amount shall be paid under paragraph (1) or section 6427(l) of the Internal Revenue Code of 1986 with respect to any kerosene described in paragraph (1) to the extent that such amount is in excess of the tax imposed on such kerosene under section 4041 or 4081 of such Code, as the case may be.
“(5) APPLICABLE LAWS- For purposes of this subsection, rules similar to the rules of section 6427(j) of the Internal Revenue Code of 1986 shall apply.”
FORMAT FOR FILING
Sec. 301(e) of Pub. L. 108-357 provided that:
“The Secretary of the Treasury shall describe the electronic format for filing claims described in section 6427(i)(3)(B) of the Internal Revenue Code of 1986 (as amended by subsection (c)(10)(C)) not later than December 31, 2004.”
EXTENSION OF PERIOD FOR CLAIMING REFUNDS FOR ALCOHOL FUELS
Sec. 1601(g)(1) of Pub. L. 105-34 provided that:
“Notwithstanding section 6427(i)(3)(C) of the Internal Revenue Code of 1986, a claim filed under section 6427(f) of such Code for any period after September 30, 1995, and before October 1, 1996, shall be treated as timely filed if filed before the 60th day after the date of the enactment of this Act [enacted: Aug. 5, 1997].”
FLOOR STOCK TAXES
Section 13241(h) of Pub. L. 103-66 provided that::
“(h) Floor Stock Taxes.—
“(1) Imposition of Tax.—In the case of gasoline, diesel fuel, and aviation fuel on which tax was imposed under section 4081 or 4091 of the Internal Revenue Code of 1986 before October 1, 1993, and which is held on such date by any person, there is hereby imposed a floor stocks tax of 4.3 cents per gallon on such gasoline, diesel fuel, and aviation fuel.
“(2) Liability for Tax and Method of Payment.--
“(A) Liability for Tax.—A person holding gasoline, diesel fuel, or aviation fuel on October 1, 1993, to which the tax imposed by paragraph (1) applies shall be liable for such tax.
“(B) Method of Payment.—The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe.
“(C) Time for Payment.—The tax imposed by paragraph (1) shall be paid on or before November 30, 1993.
“(3) Definitions.—For purposes of this subsection --
“(A) Held by a Person.—Gasoline, diesel fuel, and aviation fuel shall be considered as ‘held by a person’ if title thereto has passed to such person (whether or not delivery to the person has been made).
“(B) Gasoline.—The term ‘gasoline’ has the meaning given such term by section 4082 of such Code.
“(C) Diesel Fuel.—The term ‘diesel fuel’ has the meaning given such term by section 4092 of such Code.
“(D) Aviation Fuel. The term ‘aviation fuel’ has the meaning given such term by section 4092 of such Code.
“(E) Secretary.—The term ‘Secretary’ means the Secretary of the Treasury or his delegate.
“(4) Exception for Exempt Uses.—The tax imposed by paragraph (1) shall not apply to gasoline, diesel fuel, or aviation fuel held by any person exclusively for any use to the extent a credit or refund of the tax imposed by section 4081 or 4091 of such Code, as the case may be, is allowable for such use.
“(5) Exception for Fuel Held in Vehicle Tank.—No tax shall be imposed by paragraph (1) on gasoline or diesel fuel held in the tax 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 appeals 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.”
SAVINGS PROVISION
For provisions that nothing in amendment by section 11801(a)(46), (c)(23) of Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 29 of this title.
TREATMENT OF AMENDMENT BY SECTION 10502(c)(4) OF PUB. L. 100-203
Section 2001(d)(7)(A) of Pub. L. 100-647 provided that: ‘The amendment made by section 10502(c)(4) of the Revenue Act of 1987 (Pub. L. 100-203, amending this section) shall be treated as if included in the amendments made by section 1703 of the Reform Act (Pub. L. 99-514, see Tables for classification) except that references to section 4091 of the Internal Revenue Code of 1986 shall not apply to sales before April 1, 1988.'
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title.
STUDY OF TAXICAB FUEL RATES
Section 511(e)(4) of Pub. L. 97-424 required Secretary of the Treasury or his delegate to conduct a study of reduced rate of fuels taxes provided for taxicabs by section 6427(e) of the Internal Revenue Code, and transmit a report on study to Congress, together with such recommendations as he may deem advisable, not later than Jan. 1, 1984.
SPECIAL RULE FOR 2017
Pub. L. 115-123, Sec. 40407(b)(4) provided the following special rule:
“(4) SPECIAL RULE FOR 2017.—Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for the period beginning on January 1, 2017, and ending on December 31, 2017, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary's delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”
SPECIAL RULE FOR 2017
Pub. L. 115-123, Sec. 40415(b) provided the following special rule:
“(b) SPECIAL RULE FOR 2017.—Notwithstanding any other provision of law, in the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on January 1, 2017, and ending on December 31, 2017, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary's delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180- day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”