-CITE-
26 USC CHAPTER 32 - MANUFACTURERS EXCISE TAXES 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
-HEAD-
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
-MISC1-
Subchapter Sec.(!1)
A. Automotive and related items 4061
B. Coal 4121
C. Certain vaccines 4131
D. Recreational equipment 4161
[E. Repealed.]
F. Special provisions applicable to manufacturers tax 4216
G. Exemptions, registration, etc 4221
AMENDMENTS
1987 - Pub. L. 100-203, title IX, Sec. 9201(c), Dec. 22, 1987,
101 Stat. 1330-330, added item for subchapter C.
1978 - Pub. L. 95-227, Sec. 2(c), Feb. 10, 1978, 92 Stat. 12,
added item for subchapter B.
1965 - Pub. L. 89-44, title II, Secs. 203, 204, 206, June 21,
1965, 79 Stat. 139, 140, struck out items for subchapters B, C and
E.
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in sections 4293, 6103, 6302, 6416,
7871 of this title.
-FOOTNOTE-
(!1) Section numbers editorially supplied.
-End-
-CITE-
26 USC Subchapter A - Automotive and Related Items 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
-HEAD-
SUBCHAPTER A - AUTOMOTIVE AND RELATED ITEMS
-MISC1-
Part
I. Gas guzzlers.
II. Tires.
III. Petroleum products.
AMENDMENTS
1984 - Pub. L. 98-369, div. A, title VII, Sec. 735(a)(3),
(c)(5)(B), July 18, 1984, 98 Stat. 980, 982, substituted "Gas
guzzlers" for "Motor vehicles" in item for part I, and struck out
"and tubes" in item for part II.
-End-
-CITE-
26 USC PART I - GAS GUZZLERS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART I - GAS GUZZLERS
-HEAD-
PART I - GAS GUZZLERS
-MISC1-
Sec.
[4061 to 4063. Repealed.]
4064. Gas guzzler tax.
AMENDMENTS
1986 - Pub. L. 99-514, title XVIII, Sec. 1875(f), Oct. 22, 1986,
100 Stat. 2897, substituted "guzzler" for "guzzlers" in item 4064.
1984 - Pub. L. 98-369, div. A, title VII, Sec. 735(a)(2), July
18, 1984, 98 Stat. 980, substituted "GAS GUZZLERS" for "MOTOR
VEHICLES" in part I heading, struck out items 4061 "Imposition of
tax", 4062 "Articles classified as parts", and 4063 "Exemptions",
and substituted "guzzlers" for "guzzler" in item 4064.
1978 - Pub. L. 95-618, title II, Sec. 201(f), Nov. 9, 1978, 92
Stat. 3184, added item 4064.
1971 - Pub. L. 92-178, title IV, Sec. 401(g)(2)(D), Dec. 10,
1971, 85 Stat. 533, substituted "Articles classified as parts" for
"Definitions" in item 4062.
-End-
-CITE-
26 USC Secs. 4061 to 4063 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART I - GAS GUZZLERS
-HEAD-
[Secs. 4061 to 4063. Repealed. Pub. L. 98-369, div. A, title VII,
Sec. 735(a)(1), July 18, 1984, 98 Stat. 980]
-MISC1-
Section 4061, acts Aug. 16, 1954, ch. 736, 68A Stat. 481; Mar.
30, 1955, ch. 18, Sec. 3(a)(2), 69 Stat. 14; Aug. 12, 1955, ch.
865, Sec. 1, 69 Stat. 709; Mar. 29, 1956, ch. 115, Sec. 3(a)(2), 70
Stat. 66; June 29, 1956, ch. 462, title II, Sec. 203, 70 Stat. 388;
Mar. 29, 1957, Pub. L. 85-12, Sec. 3(a)(1), 71 Stat. 9; June 30,
1958, Pub. L. 85-475, Sec. 3(a)(1), 72 Stat. 259; June 30, 1959,
Pub. L. 86-75, Sec. 3(a)(1), 73 Stat. 157; June 30, 1960, Pub. L.
86-564, title II Sec. 202(a)(1), 74 Stat. 290; June 29, 1961, Pub.
L. 87-61, title II, Sec. 204, 75 Stat. 126; June 30, 1961, Pub. L.
87-72, Sec. 3(a)(1), 75 Stat. 193; June 28, 1962, Pub. L. 87-508,
Sec. 3(a)(1), 76 Stat. 114; June 29, 1963, Pub. L. 88-52, Sec.
3(a)(1), 77 Stat. 72; June 30, 1964, Pub. L. 88-348, Sec. 2(a)(1),
78 Stat. 237; June 21, 1965, Pub. L. 89-44, title II, Sec. 201, 79
Stat. 136; Mar. 15, 1966, Pub. L. 89-368, title II, Sec. 201(a), 80
Stat. 65; Apr. 12, 1968, Pub. L. 90-285, Sec. 1(a)(1), 82 Stat. 92;
June 28, 1968, Pub. L. 90-364, title I, Sec. 105(a)(1), 82 Stat.
265; Dec. 30, 1969, Pub. L. 91-172, title VII, Sec. 702(a)(1), 83
Stat. 660; Dec. 31, 1970, Pub. L. 91-605, title III, Sec.
303(a)(3), (4), 84 Stat. 1743; Dec. 31, 1970, Pub. L. 91-614, title
II, Sec. 201(a)(1), 84 Stat. 1843; Dec. 10, 1971, Pub. L. 92-178,
title IV, Sec. 401(a)(1), (g) (1), 85 Stat. 530, 533; May 5, 1976,
Pub. L. 94-280, title III, Sec. 303(a)(3), (4), 90 Stat. 456; Oct.
4, 1976, Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), 90 Stat.
1834; Nov. 6, 1978, Pub. L. 95-599, title V, Sec. 502(a)(2), (3),
92 Stat. 2756; Jan. 6, 1983, Pub. L. 97-424, title V, Sec.
512(a)(1), (2), 96 Stat. 2173, 2174, related to imposition of tax
on trucks, buses, tractors, etc.
Section 4062, acts Aug. 16, 1954, ch. 736, 68A Stat. 482; Oct.
13, 1964, Pub. L. 88-653, Sec. 5(b), 78 Stat. 1086; Nov. 13, 1966,
Pub. L. 89-809, title II, Sec. 212(a), 80 Stat. 1585; Dec. 10,
1971, Pub. L. 92-178, title IV, Sec. 401(g)(2)(A)-(C), 85 Stat.
533, related to articles classified as parts.
Section 4063, acts Aug. 16, 1954, ch. 736, 68A Stat. 482; Aug.
11, 1955, ch. 805, Sec. 1(g), 69 Stat. 690; Oct. 13, 1964, Pub. L.
88-653, Sec. 5(a), 78 Stat. 1086; June 21, 1965, Pub. L. 89-44,
title VIII, Sec. 801(a), 79 Stat. 157; Dec. 30, 1969, Pub. L.
91-172, title IX, Sec. 931(a), 83 Stat. 724; Dec. 31, 1970, Pub. L.
91-614, title III, Sec. 303(a), 84 Stat. 1845; Dec. 10, 1971, Pub.
L. 92-178, title IV, Sec. 401(a)(2), (g)(3), 85 Stat. 530, 533;
Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), title
XXI, Sec. 2109(a), 90 Stat. 1834, 1904; Nov. 6, 1978, Pub. L.
95-600, title VII, Sec. 701(ff)(1), 92 Stat. 2924; Nov. 9, 1978,
Pub. L. 95-618, title II, Sec. 231(a), 92 Stat. 3187; Jan. 6, 1983,
Pub. L. 97-424, title V, Sec. 512(a)(3), 96 Stat. 2174, related to
exemptions from tax.
EFFECTIVE DATE OF REPEAL
Repeal effective as if included in the provisions of the Highway
Revenue Act of 1982, Pub. L. 97-424, see section 736 of Pub. L.
98-369, set out as an Effective Date of 1984 Amendment note under
section 4051 of this title.
-End-
-CITE-
26 USC Sec. 4064 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART I - GAS GUZZLERS
-HEAD-
Sec. 4064. Gas guzzler tax
-STATUTE-
(a) Imposition of tax
There is hereby imposed on the sale by the manufacturer of each
automobile a tax determined in accordance with the following table:
If the fuel economy of the model type The tax is:
in which the automobile falls is:
--------------------------------------------------------------------
At least 22.5 $0
At least 21.5 but less than 22.5 1,000
At least 20.5 but less than 21.5 1,300
At least 19.5 but less than 20.5 1,700
At least 18.5 but less than 19.5 2,100
At least 17.5 but less than 18.5 2,600
At least 16.5 but less than 17.5 3,000
At least 15.5 but less than 16.5 3,700
At least 14.5 but less than 15.5 4,500
At least 13.5 but less than 14.5 5,400
At least 12.5 but less than 13.5 6,400
Less than 12.5 7,700.
--------------------------------------------------------------------
(b) Definitions
For purposes of this section -
(1) Automobile
(A) In general
The term "automobile" means any 4-wheeled vehicle propelled
by fuel -
(i) which is manufactured primarily for use on public
streets, roads, and highways (except any vehicle operated
exclusively on a rail or rails), and
(ii) which is rated at 6,000 pounds unloaded gross vehicle
weight or less.
In the case of a limousine, the preceding sentence shall be
applied without regard to clause (ii).
(B) Exception for certain vehicles
The term "automobile" does not include any vehicle which is
treated as a nonpassenger automobile under the rules which were
prescribed by the Secretary of Transportation for purposes of
section 32901 of title 49, United States Code, and which were
in effect on the date of the enactment of this section.
(C) Exception for emergency vehicles
The term "automobile" does not include any vehicle sold for
use and used -
(i) as an ambulance or combination ambulance-hearse,
(ii) by the United States or by a State or local government
for police or other law enforcement purposes, or
(iii) for other emergency uses prescribed by the Secretary
by regulations.
(2) Fuel economy
The term "fuel economy" means the average number of miles
traveled by an automobile per gallon of gasoline (or equivalent
amount of other fuel) consumed, as determined by the EPA
Administrator in accordance with procedures established under
subsection (c).
(3) Model type
The term "model type" means a particular class of automobile as
determined by regulation by the EPA Administrator.
(4) Model year
The term "model year", with reference to any specific calendar
year, means a manufacturer's annual production period (as
determined by the EPA Administrator) which includes January 1 of
such calendar year. If a manufacturer has no annual production
period, the term "model year" means the calendar year.
(5) Manufacturer
(A) In general
The term "manufacturer" includes a producer or importer.
(B) Lengthening treated as manufacture
For purposes of this section, subchapter G of this chapter,
and section 6416(b)(3), the lengthening of an automobile by any
person shall be treated as the manufacture of an automobile by
such person.
(6) EPA Administrator
The term "EPA Administrator" means the Administrator of the
Environmental Protection Agency.
(7) Fuel
The term "fuel" means gasoline and diesel fuel. The Secretary
(after consultation with the Secretary of Transportation) may, by
regulation, include any product of petroleum or natural gas
within the meaning of such term if he determines that such
inclusion is consistent with the need of the Nation to conserve
energy.
(c) Determination of fuel economy
For purposes of this section -
(1) In general
Fuel economy for any model type shall be measured in accordance
with testing and calculation procedures established by the EPA
Administrator by regulation. Procedures so established shall be
the procedures utilized by the EPA Administrator for model year
1975 (weighted 55 percent urban cycle, and 45 percent highway
cycle), or procedures which yield comparable results. Procedures
under this subsection, to the extent practicable, shall require
that fuel economy tests be conducted in conjunction with
emissions tests conducted under section 206 of the Clean Air Act.
The EPA Administrator shall report any measurements of fuel
economy to the Secretary.
(2) Special rule for fuels other than gasoline
The EPA Administrator shall by regulation determine that
quantity of any other fuel which is the equivalent of one gallon
of gasoline.
(3) Time by which regulations must be issued
Testing and calculation procedures applicable to a model year,
and any amendment to such procedures (other than a technical or
clerical amendment), shall be promulgated not less than 12 months
before the model year to which such procedures apply.
-SOURCE-
(Added Pub. L. 95-618, title II, Sec. 201(a), Nov. 9, 1978, 92
Stat. 3180; amended Pub. L. 99-514, title XVIII, Sec.
1812(e)(1)(B)(i), (ii), Oct. 22, 1986, 100 Stat. 2836; Pub. L.
101-508, title XI, Sec. 11216(a)-(d), Nov. 5, 1990, 104 Stat.
1388-437; Pub. L. 103-272, Sec. 5(g)(1), July 5, 1994, 108 Stat.
1374.)
-REFTEXT-
REFERENCES IN TEXT
The date of enactment of this section, referred to in subsec.
(b)(1)(B), is Nov. 9, 1978.
Section 206 of the Clean Air Act, referred to in subsec. (c)(1),
is section 206 of act July 14, 1955, ch. 360, title II, as added
Dec. 31, 1970, Pub. L. 91-604, Sec. 8(a), 84 Stat. 1694, which is
classified to section 7525 of Title 42, The Public Health and
Welfare.
-MISC1-
AMENDMENTS
1994 - Subsec. (b)(1)(B). Pub. L. 103-272 substituted "section
32901 of title 49, United States Code," for "section 501 of the
Motor Vehicle Information and Cost Savings Act (15 U.S.C. 2001)".
1990 - Subsec. (a). Pub. L. 101-508, Sec. 11216(a), amended
subsec. (a) generally, substituting present provisions for
provisions which set forth gas guzzler tax tables in the case of
automobiles built in each of the model years 1980 through 1986 and
later.
Subsec. (b)(1)(A). Pub. L. 101-508, Sec. 11216(b), inserted at
end "In the case of a limousine, the preceding sentence shall be
applied without regard to clause (ii)."
Subsec. (b)(5)(B). Pub. L. 101-508, Sec. 11216(c), substituted
heading for one which read: "Exception for certain small
manufacturers" and amended text generally. Prior to amendment, text
read as follows: "A person shall not be treated as the manufacturer
of any automobile if -
"(i) such person would (but for this subparagraph) be so
treated solely by reason of lengthening an existing automobile,
and
"(ii) such person is a small manufacturer (as defined in
subsection (d)(4)) for the model year in which such lengthening
occurs."
Subsec. (d). Pub. L. 101-508, Sec. 11216(d), struck out subsec.
(d) which prescribed special rules for small manufacturers.
1986 - Subsec. (b)(1)(A)(ii). Pub. L. 99-514, Sec.
1812(e)(1)(B)(i), substituted "unloaded gross vehicle weight" for
"gross vehicle weight".
Subsec. (b)(5). Pub. L. 99-514, Sec. 1812(e)(1)(B)(ii), amended
par. (5) generally, designating existing provisions as subpar. (A),
adding subpar. (A) heading, and adding subpar. (B).
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11216(e) of Pub. L. 101-508 provided that:
"(1) Subsections (a) and (b). - The amendments made by
subsections (a) and (b) [amending this section] shall apply to
sales after December 31, 1990.
"(2) Subsection (c). - The amendments made by subsection (c)
[amending this section] shall take effect on January 1, 1991.
"(3) Subsection (d). - The amendment made by subsection (d)
[amending this section] shall take effect on the date of the
enactment of this section [Nov. 5, 1990]."
EFFECTIVE DATE OF 1986 AMENDMENT
Section 1812(e)(1)(B)(iii) of Pub. L. 99-514 provided that: "The
amendments made by clauses (i) and (ii) [amending this section]
shall take effect as if included in the amendments made by section
201 of Public Law 95-618 [see Effective Date note below]; except
that the amendment made by clause (i) shall not apply to any
station wagon if -
"(I) such station wagon is originally equipped with more than 6
seat belts,
"(II) such station wagon was manufactured before November 1,
1985, and
"(III) such station wagon is of the 1985 or 1986 model year."
EFFECTIVE DATE
Section 201(g) of Pub. L. 95-618, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by this section [enacting this section and amending
sections 1016, 4217, 4221, 4222, 4293, and 6416 of this title]
shall apply with respect to 1980 and later model year automobiles
(as defined in section 4064(b) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954])."
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 [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 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.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1016, 4217, 4221, 4222,
4293, 6416 of this title; title 49 section 32908.
-End-
-CITE-
26 USC PART II - TIRES 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART II - TIRES
-HEAD-
PART II - TIRES
-MISC1-
Sec.
4071. Imposition of tax.
4072. Definitions.
4073. Exemption for tires with internal wire fastening.
AMENDMENTS
1984 - Pub. L. 98-369, div. A, title VII, Sec. 735(c)(5)(A), (C),
July 18, 1984, 98 Stat. 982, struck out "AND TUBES" from heading of
part II and substituted "Exemption for tires with internal wire
fastening" for "Exemptions" in item 4073.
1956 - Act June 29, 1956, ch. 462, title II, Sec. 204(d), 70
Stat. 389, substituted "Definitions" for "Definition of rubber" in
item 4072.
-End-
-CITE-
26 USC Sec. 4071 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART II - TIRES
-HEAD-
Sec. 4071. Imposition of tax
-STATUTE-
(a) Imposition and rate of tax
There is hereby imposed on tires of the type used on highway
vehicles, if wholly or in part made of rubber, sold by the
manufacturer, producer, or importer a tax at the following rates:
If the tire weighs: The rate of tax is:
--------------------------------------------------------------------
Not more than 40 lbs No tax.
More than 40 lbs. but not 15 cents per lb. in excess of 40
more than 70 lbs lbs.
More than 70 lbs. but not $4.50 plus 30 cents per lb. in
more than 90 lbs excess of 70 lbs.
More than 90 lbs $10.50 plus 50 cents per lb. in
excess of 90 lbs.
--------------------------------------------------------------------
(b) Special rule for manufacturers who sell at retail
Under regulations prescribed by the Secretary, if the
manufacturer, producer, or importer of any tire delivers such tire
to a retail store or retail outlet of such manufacturer, producer,
or importer, he shall be liable for tax under subsection (a) in
respect of such tire in the same manner as if it had been sold at
the time it was delivered to such retail store or outlet. This
subsection shall not apply to an article in respect to which tax
has been imposed by subsection (a). Subsection (a) shall not apply
to an article in respect of which tax has been imposed by this
subsection.
(c) Determination of weight
For purposes of this section, weight shall be based on total
weight exclusive of metal rims or rim bases. Total weight of the
articles shall be determined under regulations prescribed by the
Secretary.
(d) Termination
On and after October 1, 2005, the taxes imposed by subsection (a)
shall not apply.
(e) Tires on imported articles
For the purposes of subsection (a), if an article imported into
the United States is equipped with tires -
(1) the importer of the article shall be treated as the
importer of the tires with which such article is equipped, and
(2) the sale of the article by the importer thereof shall be
treated as the sale of the tires with which such article is
equipped.
This subsection shall not apply with respect to the sale of an
automobile bus chassis or an automobile bus body.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462,
title II, Sec. 204(a), 70 Stat. 388; Pub. L. 86-440, Sec. 1(a),
Apr. 22, 1960, 74 Stat. 80; Pub. L. 87-61, title II, Sec. 202, June
29, 1961, 75 Stat. 124; Pub. L. 89-523, Sec. 1(a), Aug. 1, 1966, 80
Stat. 331; Pub. L. 91-605, title III, Sec. 303(a)(5), Dec. 31,
1970, 84 Stat. 1744; Pub. L. 92-178, title IV, Sec. 401(f), Dec.
10, 1971, 85 Stat. 533; Pub. L. 94-280, title III, Sec. 303(a)(5),
May 5, 1976, 90 Stat. 456; Pub. L. 94-455, title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-599, title
V, Sec. 502(a)(4), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 96-222,
title I, Sec. 108(c)(2)(C), Apr. 1, 1980, 94 Stat. 227; Pub. L.
96-596, Sec. 4(a)(1), Dec. 24, 1980, 94 Stat. 3475; Pub. L. 96-598,
Sec. 1(d), Dec. 24, 1980, 94 Stat. 3486; Pub. L. 97-424, title V,
Secs. 514(a), 516(a)(2), Jan. 6, 1983, 96 Stat. 2181, 2182; Pub. L.
98-369, div. A, title VII, Sec. 735(c)(2), July 18, 1984, 98 Stat.
982; Pub. L. 100-17, title V, Sec. 502(a)(3), Apr. 2, 1987, 101
Stat. 256; Pub. L. 101-508, title XI, Sec. 11211(c)(2), Nov. 5,
1990, 104 Stat. 1388-426; Pub. L. 102-240, title VIII, Sec.
8002(a)(2), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105-178, title
IX, Sec. 9002(a)(1)(E), June 9, 1998, 112 Stat. 499.)
-MISC1-
AMENDMENTS
1998 - Subsec. (d). Pub. L. 105-178 substituted "2005" for
"1999".
1991 - Subsec. (d). Pub. L. 102-240 substituted "1999" for
"1995".
1990 - Subsec. (d). Pub. L. 101-508 substituted "1995" for
"1993".
1987 - Subsec. (d). Pub. L. 100-17 substituted "1993" for "1988".
1984 - Subsec. (b). Pub. L. 98-369, Sec. 735(c)(2)(A), struck out
"or inner tube" after "any tire", and struck out "or tube" after
"such tire" in two places in first sentence.
Subsec. (c). Pub. L. 98-369, Sec. 735(c)(2)(B), substituted "on
total weight exclusive" for "on total weight, except that in the
case of tires such total weight shall be exclusive".
Subsec. (e). Pub. L. 98-369, Sec. 735(c)(2)(C), struck out "or
inner tubes (other than bicycle tires and inner tubes)" after
"equipped with tires" in provisions preceding par. (1), struck out
"and inner tubes" before "with which such article is equipped" in
pars. (1) and (2), and substituted "sale of an automobile bus
chassis or an automobile bus body" for "sale of an article if a tax
on such sale is imposed under section 4061 or if such article is an
automobile bus chassis or an automobile bus body" in provisions
following par. (2).
Subsec. (f). Pub. L. 98-369, Sec. 735(c)(2)(D), struck out
subsec. (f) which related to imported recapped or retreaded United
States tires.
1983 - Subsec. (a). Pub. L. 97-424, Sec. 514(a), amended subsec.
(a) generally. Prior to amendment, subsec. (a) read as follows:
"There is hereby imposed upon the following articles, if wholly or
in part of rubber, sold by the manufacturer, producer, or importer,
a tax at the following rates:
"(1) Tires of the type used on highway vehicles, 9.75 cents a
pound.
"(2) Other tires (other than laminated tires to which paragraph
(5) applies), 4.875 cents a pound.
"(3) Inner tubes, for tires, 10 cents a pound.
"(4) Tread rubber, 5 cents a pound.
"(5) Laminated tires (not of the type used on highway vehicles)
which consist wholly of scrap rubber from used tire casings with
an internal metal fastening agent, 1 cent a pound."
Subsec. (d). Pub. L. 97-424, Sec. 516(a)(2), substituted
provision that, on and after Oct. 1, 1988, the taxes imposed by
subsec. (a) shall not apply, for provision that, on and after Oct.
1, 1984, the tax imposed by subsec. (a)(1) would be 4.875 cents a
pound, that by subsec. (a)(3) would be 9 cents a pound, and that
subsec. (a)(4) would not apply.
1980 - Subsec. (a)(1). Pub. L. 96-596, Sec. 4(a)(1)(A),
substituted "9.75 cents" for "10 cents".
Subsec. (a)(2). Pub. L. 96-596, Sec. 4(a)(1)(B), substituted
"4.875 cents" for "5 cents".
Subsec. (d)(1). Pub. L. 96-596, Sec. 4(a)(1)(C), substituted
"4.875 cents" for "5 cents".
Subsec. (e). Pub. L. 96-222 inserted references to an automobile
bus chassis or body.
Subsec. (f). Pub. L. 96-598 added subsec. (f).
1978 - Subsec. (d). Pub. L. 95-599 substituted "1984" for "1979".
1976 - Subsecs. (b), (c). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".
Subsec. (d). Pub. L. 94-280 substituted "1979" for "1977".
1971 - Subsec. (e). Pub. L. 92-178 added subsec. (e).
1970 - Subsec. (d). Pub. L. 91-605 substituted "1977" for "1972".
1966 - Subsecs. (b) to (d). Pub. L. 89-523 added subsec. (b) and
redesignated former subsec. (b) and (c) as (c) and (d),
respectively.
1961 - Subsec. (a)(1). Pub. L. 87-61, Sec. 202(a), increased tax
from 8 to 10 cents a pound.
Subsec. (a)(3). Pub. L. 87-61, Sec. 202(c), increased tax from 9
to 10 cents a pound.
Subsec. (a)(4). Pub. L. 87-61, Sec. 202(c), increased tax from 3
to 5 cents a pound.
Subsec. (c). Pub. L. 87-61, Sec. 202(d), substituted "October 1,
1972" for "July 1, 1972", added par. (2), and redesignated former
par. (2) as (3).
1960 - Subsec. (a)(2). Pub. L. 86-440, Sec. 1(a)(1), inserted
"(other than laminated tires to which paragraph (5) applies)" after
"other tires".
Subsec. (a)(5). Pub. L. 86-440, Sec. 1(a)(2), added par. (5).
1956 - Act June 29, 1956, increased tax on tires of type used on
highway vehicles from 5 cents a pound to 8 cents a pound, provided
for a tax of 3 cents a pound on tread rubber, and required on and
after July 1, 1972, a reduction in tax on tires of type used on
highway vehicles from 8 cents a pound to 5 cents a pound, and
elimination of tax on tread rubber.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by 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.
EFFECTIVE DATE OF 1983 AMENDMENT
Section 514(b) of Pub. L. 97-424 provided that: "The amendment
made by this section [amending this section] shall apply to
articles sold on or after January 1, 1984".
EFFECTIVE DATE OF 1980 AMENDMENTS
Section 1(e) of Pub. L. 96-598 provided that: "The amendments
made by this section [amending this section and sections 6416 and
6511 of this title] shall take effect on the first day of the first
calendar month which begins more than 10 days after the date of the
enactment of this Act [Dec. 24, 1980]."
Section 4(a)(2) of Pub. L. 96-596 provided that: "The amendments
made by this subsection [amending this section] shall apply on and
after January 1, 1981."
Amendment by Pub. L. 96-222 effective as if included in the
provision of the Energy Tax Act of 1978, Pub. L. 95-618, Nov. 9,
1978, 92 Stat. 3174, to which such amendment relates, see section
108(c)(7) of Pub. L. 96-222, set out as a note under section 48 of
this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Section 401(h) of Pub. L. 92-178 provided that:
"(1) Except as otherwise provided in this section, the amendments
made by subsections (a), (f), and (g) [amending this section and
sections 4061, 4062, 4063, 4216, 4221, 4222, 6412, and 6416 of this
title] of this section shall apply with respect to articles sold on
or after the day after the date of the enactment of this Act [Dec.
10, 1971].
"(2) For purposes of paragraph (1), an article shall not be
considered sold before the day after the date of the enactment of
this Act [Dec. 10, 1971] unless possession or right to possession
passes to the purchaser before such day.
"(3) In the case of -
"(A) a lease,
"(B) a contract for the sale of an article where it is provided
that the price shall be paid by installments and title to the
article sold does not pass until a future date notwithstanding
partial payment by installments,
"(C) a conditional sale, or
"(D) a chattel mortgage arrangement wherein it is provided that
the sale price shall be paid in installments,
entered into on or before the date of the enactment of this Act
[Dec. 10, 1971], payments made after such date, with respect to the
article leased or sold shall, for purposes of this subsection, be
considered as payments made with respect to an article sold after
such date, if the lessor or vendor establishes that the amount of
payments payable after such date with respect to such article has
been reduced by an amount equal to that portion of the tax
applicable with respect to the lease or sale of such article which
is due and payable after such date. If the lessor or vendor does
not establish that the payments have been so reduced, they shall be
treated as payments made in respect of an article sold before the
day after the date of the enactment of this Act."
EFFECTIVE DATE OF 1966 AMENDMENT
Section 1(b) of Pub. L. 89-523 provided that: "The amendments
made by subsection (a) [amending this section] shall take effect on
the first day of the first calendar quarter which begins more than
20 days after the date on which this Act is enacted [Aug. 1,
1966]."
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-61 effective July 1, 1961, see section
208 of Pub. L. 87-61, set out as a note under section 4041 of this
title.
EFFECTIVE DATE OF 1960 AMENDMENT
Section 1(b) of Pub. L. 86-440 provided that: "The amendment made
by subsection (a) [amending this section] shall apply with respect
to articles sold on or after the first day of the first month which
begins more than 10 days after the date of the enactment of this
Act [April 22, 1960]."
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act June 29, 1956, effective July 1, 1956, see
section 211 of act June 29, 1956, set out as a note under section
4041 of this title.
ALLOWANCE OF CREDIT OR REFUND OF OVERPAYMENT OF TAX IMPOSED
Section 4(b) of Pub. L. 96-596 provided that:
"(b) Determination of Overpayment. -
"(1) In general. - The determination of the extent to which any
overpayment of tax imposed by section 4071(a)(1) or (2) or
section 4071(b) has arisen by reason of an adjustment of a tire
after the original sale pursuant to a warranty or guarantee, and
the allowance of a credit or refund of any such overpayment,
shall be determined in accordance with the principles set forth
in regulations and rulings relating thereto to the extent in
effect on March 31, 1978.
"(2) Effective date. - This subsection shall apply to the
adjustment of any tire after March 31, 1978, and prior to January
1, 1983."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4051, 4073, 4218, 4221,
6412, 6416, 9503 of this title.
-End-
-CITE-
26 USC Sec. 4072 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART II - TIRES
-HEAD-
Sec. 4072. Definitions
-STATUTE-
(a) Rubber
For purposes of this chapter, the term "rubber" includes
synthetic and substitute rubber.
(b) Tires of the type used on highway vehicles
For purposes of this part, the term "tires of the type used on
highway vehicles" means tires of the type used on -
(1) motor vehicles which are highway vehicles, or
(2) vehicles of the type used in connection with motor vehicles
which are highway vehicles.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462,
title II, Sec. 204(b), 70 Stat. 389; Pub. L. 98-369, div. A, title
VII, Sec. 735(c)(3), July 18, 1984, 98 Stat. 982.)
-MISC1-
AMENDMENTS
1984 - Subsecs. (b), (c). Pub. L. 98-369 redesignated subsec. (c)
as (b) and struck out former subsec. (b) which defined "tread
rubber".
1956 - Act June 29, 1956, substituted "Definitions" for
"Definition of rubber" in section catchline.
Act June 29, 1956, designated existing provisions as subsec. (a)
and added subsecs. (b) and (c).
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by 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.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act June 29, 1956, effective July 1, 1956, see
section 211 of act June 29, 1956, set out as a note under section
4041 of this title.
-End-
-CITE-
26 USC Sec. 4073 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART II - TIRES
-HEAD-
Sec. 4073. Exemption for tires with internal wire fastening
-STATUTE-
The tax imposed by section 4071 shall not apply to tires of
extruded tiring with an internal wire fastening agent.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462,
title II, Sec. 204(c), 70 Stat. 389; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369,
div. A, title VII, Sec. 735(c)(4), July 18, 1984, 98 Stat. 982.)
-MISC1-
AMENDMENTS
1984 - Pub. L. 98-369 substituted "Exemption for tires with
internal wire fastening" for "Exemptions" in section catchline, and
in text struck out subsec. (a) relating to exemption from tax on
tires not more than 20 inches in diameter and not more than 1 3/4
inches in cross section, struck out subsec. (c) relating to
exemption from tax on tread rubber in certain cases, and struck out
letter designation "(b)" and subsection heading for subsec. (b)
thereby designating text of former subsec. (b) as entire text of
section.
1976 - Subsec. (c). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
1956 - Subsec. (c). Act June 29, 1956, added subsec. (c).
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by 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.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act June 29, 1956, effective July 1, 1956, see
section 211 of act June 29, 1956, set out as a note under section
4041 of this title.
-End-
-CITE-
26 USC PART III - PETROLEUM PRODUCTS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART III - PETROLEUM PRODUCTS
-HEAD-
PART III - PETROLEUM PRODUCTS
-MISC1-
Subpart
A. Gasoline and diesel fuel.
B. Aviation fuel.
C. Special provisions applicable to petroleum products.
AMENDMENTS
1993 - Pub. L. 103-66, title XIII, Sec. 13242(d)(43), Aug. 10,
1993, 107 Stat. 528, substituted "Gasoline and diesel fuel" for
"Gasoline" in item for subpart A and "Aviation fuel" for "Diesel
fuel and aviation fuel" in item for subpart B.
1987 - Pub. L. 100-203, title X, Sec. 10502(d)(18), Dec. 22,
1987, 101 Stat. 1330-445, added item relating to subpart B.
1983 - Pub. L. 97-424, title V, Sec. 515(b)(13), Jan. 6, 1983, 96
Stat. 2182, struck out the item for subpart B "Lubricating oil".
-End-
-CITE-
26 USC Subpart A - Gasoline and Diesel Fuel 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART III - PETROLEUM PRODUCTS
Subpart A - Gasoline and Diesel Fuel
-HEAD-
SUBPART A - GASOLINE AND DIESEL FUEL
-MISC1-
Sec.
4081. Imposition of tax.
4082. Exemptions for diesel fuel and kerosene.
4083. Definitions; special rule; administrative authority.
4084. Cross references.
AMENDMENTS
1997 - Pub. L. 105-34, title X, Sec. 1032(e)(3)(B), Aug. 5, 1997,
111 Stat. 935, inserted "and kerosene" after "diesel fuel" in item
4082.
1993 - Pub. L. 103-66, title XIII, Sec. 13242(a), Aug. 10, 1993,
107 Stat. 514, substituted "Gasoline and Diesel Fuel" for
"Gasoline" in subpart heading and amended section analysis
generally, substituting "Exemptions for diesel fuel" for
"Definitions" in item 4082 and "Definitions; special rule;
administrative authority" for "Cross references" in item 4083 and
adding item 4084.
1986 - Pub. L. 99-514, title XVII, Sec. 1703(a), Oct. 22, 1986,
100 Stat. 2774, struck out item 4083 "Exemption of sales to
producer" and redesignated former item 4084 as 4083.
1956 - Act June 29, 1956, ch. 462, title II, Sec. 208(e)(2), 70
Stat. 397, substituted "Cross references" for "Relief of farmers
from tax in case of gasoline used on the farm" in item 4084.
Act Apr. 2, 1956, ch. 160, Sec. 4(a)(2), 70 Stat. 90, added item
4084.
-End-
-CITE-
26 USC Sec. 4081 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART III - PETROLEUM PRODUCTS
Subpart A - Gasoline and Diesel Fuel
-HEAD-
Sec. 4081. Imposition of tax
-STATUTE-
(a) Tax imposed
(1) Tax on removal, entry, or sale
(A) In general
There is hereby imposed a tax at the rate specified in
paragraph (2) on -
(i) the removal of a taxable fuel from any refinery,
(ii) the removal of a taxable fuel from any terminal,
(iii) the entry into the United States of any taxable fuel
for consumption, use, or warehousing, and
(iv) the sale of a taxable fuel to any person who is not
registered under section 4101 unless there was a prior
taxable removal or entry of such fuel under clause (i), (ii),
or (iii).
(B) Exemption for bulk transfers to registered terminals or
refineries
The tax imposed by this paragraph shall not apply to any
removal or entry of a taxable fuel transferred in bulk to a
terminal or refinery if the person removing or entering the
taxable fuel and the operator of such terminal or refinery are
registered under section 4101.
(2) Rates of tax
(A) In general
The rate of the tax imposed by this section is -
(i) in the case of gasoline other than aviation gasoline,
18.3 cents per gallon,
(ii) in the case of aviation gasoline, 19.3 cents per
gallon, and
(iii) in the case of diesel fuel or kerosene, 24.3 cents
per gallon.
(B) Leaking Underground Storage Tank Trust Fund tax
The rates of tax specified in subparagraph (A) shall each be
increased by 0.1 cent per gallon. The increase in tax under
this subparagraph shall in this title be referred to as the
Leaking Underground Storage Tank Trust Fund financing rate.
(b) Treatment of removal or subsequent sale by blender
(1) In general
There is hereby imposed a tax at the rate determined under
subsection (a) on taxable fuel removed or sold by the blender
thereof.
(2) Credit for tax previously paid
If -
(A) tax is imposed on the removal or sale of a taxable fuel
by reason of paragraph (1), and
(B) the blender establishes the amount of the tax paid with
respect to such fuel by reason of subsection (a),
the amount of the tax so paid shall be allowed as a credit
against the tax imposed by reason of paragraph (1).
(c) Taxable fuels mixed with alcohol
Under regulations prescribed by the Secretary -
(1) In general
The rate of tax under subsection (a) shall be the alcohol
mixture rate in the case of the removal or entry of any qualified
alcohol mixture.
(2) Tax prior to mixing
(A) In general
In the case of the removal or entry of any taxable fuel for
use in producing at the time of such removal or entry a
qualified alcohol mixture, the rate of tax under subsection (a)
shall be the applicable fraction of the alcohol mixture rate.
Subject to such terms and conditions as the Secretary may
prescribe (including the application of section 4101), the
treatment under the preceding sentence also shall apply to use
in producing a qualified alcohol mixture after the time of such
removal or entry.
(B) Applicable fraction
For purposes of subparagraph (A), the applicable fraction is
-
(i) in the case of a qualified alcohol mixture which
contains gasoline, the fraction the numerator of which is 10
and the denominator of which is -
(I) 9 in the case of 10 percent gasohol,
(II) 9.23 in the case of 7.7 percent gasohol, and
(III) 9.43 in the case of 5.7 percent gasohol, and
(ii) in the case of a qualified alcohol mixture which does
not contain gasoline, 10/9 .
(3) Alcohol; qualified alcohol mixture
For purposes of this subsection -
(A) Alcohol
The term "alcohol" includes methanol and ethanol but does not
include alcohol produced from petroleum, natural gas, or coal
(including peat). Such term does not include alcohol with a
proof of less than 190 (determined without regard to any added
denaturants).
(B) Qualified alcohol mixture
The term "qualified alcohol mixture" means -
(i) any mixture of gasoline with alcohol if at least 5.7
percent of such mixture is alcohol, and
(ii) any mixture of diesel fuel with alcohol if at least 10
percent of such mixture is alcohol.
(4) Alcohol mixture rates for gasoline mixtures
For purposes of this subsection -
(A) General rules
(i) Mixtures containing ethanol
Except as provided in clause (ii), in the case of a
qualified alcohol mixture which contains gasoline, the
alcohol mixture rate is the excess of the rate which would
(but for this paragraph) be determined under subsection (a)
over -
(I) in the case of 10 percent gasohol, the applicable
blender rate (as defined in section 4041(b)(2)(C)) per
gallon,
(II) in the case of 7.7 percent gasohol, the number of
cents per gallon equal to 77 percent of such applicable
blender rate, and
(III) in the case of 5.7 percent gasohol, the number of
cents per gallon equal to 57 percent of such applicable
blender rate.
(ii) Mixtures not containing ethanol
In the case of a qualified alcohol mixture which contains
gasoline and none of the alcohol in which consists of
ethanol, the alcohol mixture rate is the excess of the rate
which would (but for this paragraph) be determined under
subsection (a) over -
(I) in the case of 10 percent gasohol, 6 cents per
gallon,
(II) in the case of 7.7 percent gasohol, 4.62 cents per
gallon, and
(III) in the case of 5.7 percent gasohol, 3.42 cents per
gallon.
(B) 10 percent gasohol
The term "10 percent gasohol" means any mixture of gasoline
with alcohol if at least 10 percent of such mixture is alcohol.
(C) 7.7 percent gasohol
The term "7.7 percent gasohol" means any mixture of gasoline
with alcohol if at least 7.7 percent, but not 10 percent or
more, of such mixture is alcohol.
(D) 5.7 percent gasohol
The term "5.7 percent gasohol" means any mixture of gasoline
with alcohol if at least 5.7 percent, but not 7.7 percent or
more, of such mixture is alcohol.
(5) Alcohol mixture rate for diesel fuel mixtures
The alcohol mixture rate for a qualified alcohol mixture which
does not contain gasoline is the excess of the rate which would
(but for this paragraph) be determined under subsection (a) over
the applicable blender rate (as defined in section 4041(b)(2)(C))
per gallon (6 cents per gallon in the case of a qualified alcohol
mixture none of the alcohol in which consists of ethanol).
(6) Limitation
In no event shall any alcohol mixture rate determined under
this subsection be less than 4.3 cents per gallon.
(7) Later separation of fuel from qualified alcohol mixture
If any person separates the taxable fuel from a qualified
alcohol mixture on which tax was imposed under subsection (a) at
a rate determined under paragraph (1) or (2) (or with respect to
which a credit or payment was allowed or made by reason of
section 6427(f)(1)), such person shall be treated as the refiner
of such taxable fuel. The amount of tax imposed on any removal of
such fuel by such person shall be reduced by the amount of tax
imposed (and not credited or refunded) on any prior removal or
entry of such fuel.
(8) Termination
Paragraphs (1) and (2) shall not apply to any removal, entry,
or sale after September 30, 2007.
(d) Termination
(1) In general
The rates of tax specified in clauses (i) and (iii) of
subsection (a)(2)(A) shall be 4.3 cents per gallon after
September 30, 2005.
(2) Aviation gasoline
The rate of tax specified in subsection (a)(2)(A)(ii) shall be
4.3 cents per gallon -
(A) after December 31, 1996, and before the date which is 7
days after the date of the enactment of the Airport and Airway
Trust Fund Tax Reinstatement Act of 1997, and
(B) after September 30, 2007.
(3) Leaking Underground Storage Tank Trust Fund financing rate
The Leaking Underground Storage Tank Trust Fund financing rate
under subsection (a)(2) shall apply after September 30, 1997, and
before April 1, 2005.
(e) Refunds in certain cases
Under regulations prescribed by the Secretary, if any person who
paid the tax imposed by this section with respect to any taxable
fuel establishes to the satisfaction of the Secretary that a prior
tax was paid (and not credited or refunded) with respect to such
taxable fuel, then an amount equal to the tax paid by such person
shall be allowed as a refund (without interest) to such person in
the same manner as if it were an overpayment of tax imposed by this
section.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 483; Mar. 30, 1955, ch. 18, Sec.
3(a)(3), 69 Stat. 14; Mar. 29, 1956, ch. 115, Sec. 3(a)(3), 70
Stat. 66; June 29, 1956, ch. 462, title II, Sec. 205, 70 Stat. 389;
Pub. L. 86-342, title II, Sec. 201(a), Sept. 21, 1959, 73 Stat.
613; Pub. L. 87-61, title II, Sec. 201(b)-(d), June 29, 1961, 75
Stat. 123, 124; Pub. L. 91-605, title III, Sec. 303(a)(6), Dec. 31,
1970, 84 Stat. 1744; Pub. L. 94-280, title III, Sec. 303(a)(6), May
5, 1976, 90 Stat. 456; Pub. L. 95-599, title V, Sec. 502(a)(5),
Nov. 6, 1978, 92 Stat. 2756; Pub. L. 95-618, title II, Sec.
221(a)(1), Nov. 9, 1978, 92 Stat. 3185; Pub. L. 96-223, title II,
Sec. 232(a)(1), (b)(3)(A), (d)(3), Apr. 2, 1980, 94 Stat. 273, 276,
277; Pub. L. 97-424, title V, Secs. 511(a)(1), (d)(1), 516(a)(3),
Jan. 6, 1983, 96 Stat. 2169, 2171, 2182; Pub. L. 98-369, div. A,
title VII, Sec. 732(a)(1), (2), title IX, Sec. 912(b), (f), July
18, 1984, 98 Stat. 976, 977, 1007; Pub. L. 99-499, title V, Sec.
521(a)(1), Oct. 17, 1986, 100 Stat. 1774; Pub. L. 99-514, title
XVII, Sec. 1703(a), Oct. 22, 1986, 100 Stat. 2774; Pub. L. 100-17,
title V, Sec. 502(a)(4), (c)(2), Apr. 2, 1987, 101 Stat. 256, 257;
Pub. L. 100-203, title X, Sec. 10502(d)(2), Dec. 22, 1987, 101
Stat. 1330-444; Pub. L. 100-647, title I, Sec. 1017(c)(1), (14),
title II, Sec. 2001(d)(5), title VI, Sec. 6104(a), Nov. 10, 1988,
102 Stat. 3575, 3577, 3595, 3711; Pub. L. 101-508, title XI, Secs.
11211(a)(1)-(3), (5)(A)-(C), (c)(3), (e)(3), 11212(a), (d)(1),
(e)(2), 11215(a), Nov. 5, 1990, 104 Stat. 1388-423, 1388-424,
1388-426, 1388-427, 1388-430, 1388-432, 1388-436; Pub. L. 102-240,
title VIII, Sec. 8002(a)(3), Dec. 18, 1991, 105 Stat. 2203; Pub. L.
102-486, title XIX, Sec. 1920(a), (b), Oct. 24, 1992, 106 Stat.
3026; Pub. L. 103-66, title XIII, Secs. 13241(a), 13242(a), Aug.
10, 1993, 107 Stat. 510, 514; Pub. L. 104-188, title I, Sec.
1609(a)(2), (g)(1), (2), (4)(B), Aug. 20, 1996, 110 Stat.
1841-1843; Pub. L. 105-2, Sec. 2(a)(2), Feb. 28, 1997, 111 Stat. 4;
Pub. L. 105-34, title X, Secs. 1031(a)(2), 1032(b), 1033, Aug. 5,
1997, 111 Stat. 929, 933, 937; Pub. L. 105-178, title IX, Secs.
9002(a)(1)(F), 9003(a)(1)(C), (b)(2)(B), (C), June 9, 1998, 112
Stat. 499, 502, 503.)
-REFTEXT-
REFERENCES IN TEXT
The date of the enactment of the Airport and Airway Trust Fund
Tax Reinstatement Act of 1997, referred to in subsec. (d)(2)(A), is
the date of enactment of Pub. L. 105-2, which was approved Feb. 28,
1997.
-MISC1-
AMENDMENTS
1998 - Subsec. (c)(4)(A). Pub. L. 105-178, Sec. 9003(b)(2)(B),
amended heading and text of subpar. (A) generally. Prior to
amendment, text read as follows: "The alcohol mixture rate for a
qualified alcohol mixture which contains gasoline is the excess of
the rate which would (but for this paragraph) be determined under
subsection (a) over -
"(i) 5.4 cents per gallon for 10 percent gasohol,
"(ii) 4.158 cents per gallon for 7.7 percent gasohol, and
"(iii) 3.078 cents per gallon for 5.7 percent gasohol.
In the case of a mixture none of the alcohol in which consists of
ethanol, clauses (i), (ii), and (iii) shall be applied by
substituting '6 cents' for '5.4 cents', '4.62 cents' for '4.158
cents', and '3.42 cents' for '3.078 cents'."
Subsec. (c)(5). Pub. L. 105-178, Sec. 9003(b)(2)(C), substituted
"the applicable blender rate (as defined in section 4041(b)(2)(C))"
for "5.4 cents".
Subsec. (c)(8). Pub. L. 105-178, Sec. 9003(a)(1)(C), substituted
"2007" for "2000".
Subsec. (d)(1). Pub. L. 105-178, Sec. 9002(a)(1)(F), substituted
"2005" for "1999".
1997 - Subsec. (a)(2)(A)(iii). Pub. L. 105-34, Sec. 1032(b),
inserted "or kerosene" after "diesel fuel".
Subsec. (d)(1), (2). Pub. L. 105-2 added pars. (1) and (2) and
struck out former pars. (1) and (2) which read as follows:
"(1) In general. - On and after October 1, 1999, the rates of tax
specified in clauses (i) and (iii) of subsection (a)(2)(A) (other
than the tax on aviation gasoline) shall be 4.3 cents per gallon.
"(2) Aviation gasoline. - On and after January 1, 1997, the rate
specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per
gallon."
Subsec. (d)(2)(B). Pub. L. 105-34, Sec. 1031(a)(2), substituted
"September 30, 2007" for "September 30, 1997".
Subsec. (d)(3). Pub. L. 105-34, Sec. 1033, substituted "shall
apply after September 30, 1997, and before April 1, 2005" for
"shall not apply after December 31, 1995".
Pub. L. 105-2 struck out heading and text of par. (3) relating to
aviation gasoline. Text read as follows: "After December 31, 1996,
the rate of tax specified in subsection (a)(2)(A)(i) on aviation
gasoline shall be 4.3 cents per gallon."
1996 - Subsec. (a)(2)(A). Pub. L. 104-188, Sec. 1609(g)(1), added
cls. (i) and (ii), redesignated former cl. (ii) as (iii), and
struck out former cl. (i) which read as follows: "in the case of
gasoline, 18.3 cents per gallon, and".
Subsec. (d)(1). Pub. L. 104-188, Sec. 1609(a)(2)(B), (g)(4)(B),
substituted "the rates of tax specified in clauses (i) and (iii) of
subsection (a)(2)(A) (other than the tax on aviation gasoline)" for
"each rate of tax specified in subsection (a)(2)(A)".
Subsec. (d)(2), (3). Pub. L. 104-188, Sec. 1609(a)(2)(A), (g)(2),
added par. (3) relating to aviation gasoline, redesignated former
par. (2), relating to leaking underground storage tank trust fund
financing rate, as another par. (3), and added new par. (2)
relating to aviation gasoline.
1993 - Pub. L. 103-66, Sec. 13242(a), amended section generally,
substituting, in subsec. (a), provisions imposing tax on taxable
fuels for provisions imposing tax on gasoline, in subsec. (b),
provisions relating to treatment of removal or subsequent sale of
taxable fuels by blender for provisions relating to treatment of
removal or subsequent sale of gasoline by blender or compounder, in
subsec. (c), provisions relating to taxable fuels mixed with
alcohol for provisions relating to gasoline mixed with alcohol at
refinery etc., in subsec. (d), provisions decreasing tax rate
imposed on taxable fuels to 4.3 cents per gallon beginning on and
after Oct. 1, 1999, for provisions terminating the Highway Trust
Fund financing and deficit reduction rates on and after Oct. 1,
1999, and Oct. 1, 1995, respectively, and, in subsec. (e), "taxable
fuel" for "gasoline" in two places.
Subsec. (a)(2)(B)(iii). Pub. L. 103-66, Sec. 13241(a), amended
cl. (iii) generally, substituting "6.8 cents per gallon" for "2.5
cents a gallon".
1992 - Subsec. (c)(1). Pub. L. 102-486, Sec. 1920(a), amended
par. (1) generally. Prior to amendment, par. (1) read as follows:
"Under regulations prescribed by the Secretary, subsection (a)
shall be applied by substituting rates which are 10/9th of the
otherwise applicable rates in the case of the removal or sale of
any gasoline for use in producing gasohol at the time of such
removal or sale. Subject to such terms and conditions as the
Secretary may prescribe (including the application of section
4101), the treatment under the preceding sentence also shall apply
to use in producing gasohol after the time of such removal or sale.
For purposes of this paragraph, the term 'gasohol' means any
mixture of gasoline if at least 10 percent of such mixture is
alcohol. For purposes of this subsection, in the case of the
Highway Trust Fund financing rate, the otherwise applicable rate is
6.1 cents a gallon."
Subsec. (c)(2). Pub. L. 102-486, Sec. 1920(b)(1), substituted "an
otherwise applicable rate" for "6.1 cents a gallon".
Subsec. (c)(4). Pub. L. 102-486, Sec. 1920(b)(2), substituted
heading for one which read: "Lower rate on gasohol made other than
from ethanol", added text, and struck out former text which read as
follows: "In the case of gasohol none of the alcohol in which
consists of ethanol, paragraphs (1) and (2) shall be applied by
substituting '5.5 cents' for '6.1 cents'."
1991 - Subsec. (d)(1). Pub. L. 102-240 substituted "1999" for
"1995".
1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11212(a),
substituted heading for one which read: "In general" and amended
text generally. Prior to amendment, text read as follows: "There is
hereby imposed a tax at the rate specified in paragraph (2) on the
earlier of -
"(A) the removal, or
"(B) the sale,
of gasoline by the refiner or importer thereof or the terminal
operator."
Subsec. (a)(2)(A)(iii). Pub. L. 101-508, Sec. 11211(a)(1), added
cl. (iii).
Subsec. (a)(2)(B)(i). Pub. L. 101-508, Sec. 11211(a)(2)(A),
substituted "11.5 cents" for "9 cents".
Subsec. (a)(2)(B)(iii). Pub. L. 101-508, Sec. 11211(a)(2)(B),
(C), added cl. (iii).
Subsec. (a)(3). Pub. L. 101-508, Sec. 11212(e)(2), struck out
par. (3) which read as follows: "For purposes of paragraph (1), the
bulk transfer of gasoline to a terminal operator by a refiner or
importer shall not be considered a removal or sale of gasoline by
such refiner or importer."
Subsec. (c)(1). Pub. L. 101-508, Sec. 11211(a)(5)(A), substituted
"applied by substituting rates which are 10/9th of the otherwise
applicable rates" for "applied by substituting '3(!1/3) cents' for
'9 cents' and by substituting '(!1/9) cent' for '0.1 cent' " and
inserted "For purposes of this subsection, in the case of the
Highway Trust Fund financing rate, the otherwise applicable rate is
6.1 cents a gallon."
Subsec. (c)(2). Pub. L. 101-508, Sec. 11211(a)(5)(B), which
directed the substitution of "at a Highway Trust Fund financing
rate equivalent to 6.1 cents" for "at a rate equivalent to 3
cents", was executed by making the substitution for "at a Highway
Trust Fund financing rate equivalent to 3 cents" to reflect the
probable intent of Congress. See 1986 Amendment note below.
Subsec. (c)(4). Pub. L. 101-508, Sec. 11211(a)(5)(C), added par.
(4). Former par. (4) redesignated (5).
Subsec. (c)(5). Pub. L. 101-508, Sec. 11211(e)(3), substituted
"2000" for "1993".
Pub. L. 101-508, Sec. 11211(a)(5)(C), redesignated par. (4) as
(5).
Subsec. (d)(1). Pub. L. 101-508, Sec. 11211(c)(3), substituted
"1995" for "1993".
Subsec. (d)(2). Pub. L. 101-508, Sec. 11215(a), amended par. (2)
generally. Prior to amendment, par. (2) read as follows:
"(A) In general. - The Leaking Underground Storage Tank Trust
Fund financing rate under subsection (a)(2) shall not apply after
the earlier of -
"(i) December 31, 1991, or
"(ii) the last day of the termination month.
"(B) Termination month. - For purposes of subparagraph (A), the
termination month is the 1st month as of the close of which the
Secretary estimates that the net revenues are at least $500,000,000
from taxes imposed by section 4041(d) and taxes attributable to
Leaking Underground Storage Tank Trust Fund financing rate imposed
under this section and sections 4042 and 4091.
"(C) Net revenues. - For purposes of subparagraph (B), the term
'net revenues' means the excess of gross revenues over amounts
payable by reason of section 9508(c)(2) (relating to transfer from
Leaking Underground Storage Tank Trust Fund for certain repayments
and credits)."
Subsec. (d)(3). Pub. L. 101-508, Sec. 11211(a)(3), added par.
(3).
Subsec. (e). Pub. L. 101-508, Sec. 11212(d)(1), added subsec.
(e).
1988 - Subsec. (a). Pub. L. 100-647, Sec. 1017(c)(1)(A), added
pars. (1) and (2), struck out former par. (1) which imposed a tax
at the rate specified in subsec. (d) on the earlier of the removal,
or the sale of gasoline by the refiner or importer thereof or the
terminal operator, and redesignated former par. (2) as (3).
Subsec. (b)(1). Pub. L. 100-647, Sec. 1017(c)(1)(B), substituted
"subsection (a)" for "subsection (d)".
Subsec. (c)(1). Pub. L. 100-647, Sec. 6104(a), inserted after
first sentence "Subject to such terms and conditions as the
Secretary may prescribe (including the application of section
4101), the treatment under the preceding sentence also shall apply
to use in producing gasohol after the time of such removal or
sale."
Pub. L. 100-647, Sec. 2001(d)(5)(A), inserted "and by
substituting '(!1/9) cent' for '0.1 cent' " before "in the case of
the removal".
Pub. L. 100-647, Sec. 1017(c)(14), substituted "3 1/3 cents" for
"3 cents".
Pub. L. 100-647, Sec. 1017(c)(1)(B), substituted "subsection (a)"
for "subsection (d)".
Subsec. (c)(2). Pub. L. 100-647, Sec. 2001(d)(5)(B), substituted
"reduced by the amount of tax imposed (and not credited or
refunded) on any prior removal or sale of such fuel" for "5 2/3
cents a gallon".
Subsec. (d). Pub. L. 100-647, Sec. 1017(c)(1)(D), redesignated
subsec. (e) as (d) and struck out former subsec. (d) which related
to the rate of tax.
Subsec. (d)(1). Pub. L. 100-647, Sec. 1017(c)(1)(C)(i),
substituted "subsection (a)(2)" for "subsection (d)(2)(A)".
Subsec. (d)(2)(A). Pub. L. 100-647, Sec. 1017(c)(1)(C)(ii),
substituted "subsection (a)(2)" for "subsection (d)(2)(B)".
Subsec. (e). Pub. L. 100-647, Sec. 1017(c)(1)(D), redesignated
subsec. (e) as (d).
1987 - Subsec. (c)(4). Pub. L. 100-17, Sec. 502(c)(2),
substituted "September 30, 1993" for "December 31, 1992".
Subsec. (e)(1). Pub. L. 100-17, Sec. 502(a)(4), substituted
"1993" for "1988".
Subsec. (e)(2)(B). Pub. L. 100-203 substituted "net revenues are
at least $500,000,000 from taxes imposed by section 4041(d) and
taxes attributable to Leaking Underground Storage Tank Trust Fund
financing rate imposed under this section and sections 4042 and
4091." for "net revenues from the taxes imposed by this section (to
the extent attributable to the Leaking Underground Storage Tank
Trust Fund financing rate under subsection (d)(2)(B)), section
4041(d), and section 4042 (to the extent attributable to the
Leaking Underground Storage Tank Trust Fund financing rate under
section 4042(b)) are at least $500,000,000."
1986 - Pub. L. 99-514 amended section generally, substituting
provisions imposing a tax on the removal or sale of gasoline by the
refiner, importer, blender, or compounder thereof or the terminal
operator for provisions imposing a tax on gasoline sold by the
producer or importer thereof, or by any producer of gasoline.
Subsec. (a). Pub. L. 99-499, Sec. 521(a)(1)(B)(i), substituted
"at the rate specified in subsection (d)" for "of 9 cents a gallon"
in par. (1) as amended by Pub. L. 99-514.
Pub. L. 99-499, Sec. 521(a)(1)(A)(i), amended subsec. (a), as in
effect the day before Oct. 22, 1986, generally, substituting "at
the rate specified in subsection (b)" for "of 9 cents a gallon".
Subsec. (b). Pub. L. 99-499, Sec. 521(a)(1)(B)(i), substituted
"at the rate specified in subsection (d)" for "of 9 cents a gallon"
in par. (1) as amended by Pub. L. 99-514.
Pub. L. 99-499, Sec. 521(a)(1)(A)(i), amended subsec. (b), as in
effect the day before Oct. 22, 1986, generally. Prior to amendment,
subsec. (b), termination, read as follows: "On and after October 1,
1988, the taxes imposed by this section shall not apply."
Subsec. (c)(1). Pub. L. 99-499, Sec. 521(a)(1)(B)(iii)(I),
substituted "subsection (d)" for "subsection (a)" in par. (1) as
amended by Pub. L. 99-514.
Pub. L. 99-499, Sec. 521(a)(1)(A)(iii), substituted "subsection
(b)" for "subsection (a)" in introductory provisions as in effect
the day before Oct. 22, 1986.
Subsec. (c)(2). Pub. L. 99-499, Sec. 521(a)(1)(B)(iii)(II),
substituted "a Highway Trust Fund financing rate" for "a rate" in
par. (2) as amended by Pub. L. 99-514.
Pub. L. 99-499, Sec. 521(a)(1)(A)(iii)(II), substituted "a
Highway Trust Fund financing rate" for "a rate" in par. (2) as in
effect the day before Oct. 22, 1986.
Subsec. (d). Pub. L. 99-499, Sec. 521(a)(1)(B)(ii), added subsec.
(d) to this section as amended by Pub. L. 99-514, and struck out
former subsec. (d), termination, which read as follows: "On and
after October 1, 1988, the taxes imposed by this section shall not
apply."
Pub. L. 99-499, Sec. 521(a)(1)(A)(i), in amending this section as
in effect the day before Oct. 22, 1986, added subsec. (d).
Subsec. (e). Pub. L. 99-499, Sec. 521(a)(1)(B)(ii), added subsec.
(e) to this section as amended by Pub. L. 99-514.
1984 - Subsec. (c)(1). Pub. L. 98-369, Sec. 912(b)(A), (B),
substituted "3 cents" for "4 cents" in subpar. (A), and "3 1/3
cents" for "4 4/9 cents" in subpar. (B).
Pub. L. 98-369, Sec. 732(a)(1), struck out "by substituting '4
cents' for '9 cents' in the case of the sale of any gasoline" after
"shall be applied" in text preceding subpar. (A), substituted "by
substituting '4 cents' for '9 cents' in the case of the sale of any
gasohol (the gasoline in which was not taxed under subparagraph
(B)), and" for "in a mixture with alcohol, if at least 10 percent
of the mixture is alcohol, or" in subpar. (A), substituted "by
substituting '4 4/9 cents' for '9 cents' in the case of the sale
of any gasoline for use in producing gasohol" for "for use in
producing a mixture at least 10 percent of which is alcohol" in
subpar. (B) and inserted definition of "gasohol" after subpar. (B).
Subsec. (c)(2). Pub. L. 98-369, Sec. 912(b)(A), (C), substituted
"3 cents" for "4 cents" and "5 2/3 cents" for "4 5/9 cents".
Pub. L. 98-369, Sec. 732(a)(2), substituted "at a rate equivalent
to 4 cents a gallon" for "at a rate of 4 cents a gallon", and "4
5/9 cents a gallon" for "5 cents a gallon".
Subsec. (c)(3). Pub. L. 98-369, Sec. 912(f), substituted "coal
(including peat)" for "coal".
1983 - Subsec. (a). Pub. L. 97-424, Sec. 511(a)(1), increased tax
from 4 to 9 cents a gallon.
Subsec. (b). Pub. L. 97-424, Sec. 516(a)(3), substituted
provision that, on and after Oct. 1, 1988, the taxes imposed by
this section shall not apply, for provision that, on and after Oct.
1, 1984, the tax imposed by this section would be 1 1/2 cents a
gallon.
Subsec. (c)(1). Pub. L. 97-424, Sec. 511(d)(1)(A), substituted
"subsection (a) shall be applied by substituting '4 cents' for '9
cents' in the case of the sale of any gasoline" for "no tax shall
be imposed by this section on the sale of any gasoline" after
"Secretary,".
Subsec. (c)(2). Pub. L. 97-424, Sec. 511(d)(1)(B), substituted
"tax was imposed under subsection (a) at the rate of 4 cents a
gallon by reason of this subsection" for "tax was not imposed by
reason of this subsection" after "alcohol on which", and inserted
provision that the amount of tax imposed on any sale of such
gasoline by such person shall be 5 cents a gallon.
1980 - Subsec. (c)(2). Pub. L. 96-223, Sec. 232(d)(3), inserted
"(or with respect to which a credit or payment was allowed or made
by reason of section 6427(f)(1))" after "this subsection".
Subsec. (c)(3). Pub. L. 96-223, Sec. 232(b)(3)(A), inserted
provision that "alcohol" does not include alcohol with a proof of
less than 190 (determined without regard to any added denaturants).
Subsec. (c)(4). Pub. L. 96-223, Sec. 232(a)(1), added par. (4).
1978 - Subsec. (b). Pub. L. 95-599 substituted "1984" for "1979".
Subsec. (c). Pub. L. 95-618 added subsec. (c).
1976 - Subsec. (b). Pub. L. 94-280 substituted "1979" for "1977".
1970 - Subsec. (b). Pub. L. 91-605 substituted "1977" for "1972".
1961 - Subsec. (a). Pub. L. 87-61, Sec. 201(b), increased tax
from 3 to 4 cents a gallon.
Subsec. (b). Pub. L. 87-61, Sec. 201(c), substituted "October 1,
1972" for "July 1, 1972."
Subsec. (c). Pub. L. 87-61, Sec. 201(d), repealed subsec. (c)
which authorized a temporary increase in tax for the period October
1, 1959, to July 1, 1961.
1959 - Subsec. (c). Pub. L. 86-342 added subsec. (c).
1956 - Act Mar. 29, 1956, substituted "April 1, 1957" for "April
1, 1956".
Subsec. (a). Act June 29, 1956, redesignated first sentence as
subsec. (a) and increased tax from 2 to 3 cents a gallon.
Subsec. (b). Act June 29, 1956, redesignated second sentence as
subsec. (b) and substituted "July 1, 1972" for "April 1, 1956".
1955 - Act Mar. 30, 1955, substituted "April 1, 1956" for "April
1, 1955".
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by section 9003(b)(2)(B), (C), of Pub. L. 105-178
effective Jan. 1, 2001, see section 9003(b)(3) of Pub. L. 105-178,
set out as a note under section 40 of this title.
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by section 1031(a)(2) of Pub. L. 105-34 effective Oct.
1, 1997, see section 1031(e)(1) of Pub. L. 105-34, set out as a
note under section 4041 of this title.
Amendment by section 1032(b) of Pub. L. 105-34 effective July 1,
1998, see section 1032(f)(1) of Pub. L. 105-34, as amended, set out
as a note under section 4041 of this title.
Amendment by Pub. L. 105-2 applicable to periods beginning on or
after the 7th day after Feb. 28, 1997, see section 2(e)(1) of Pub.
L. 105-2, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-188 effective on 7th calendar day after
Aug. 20, 1996, see section 1609(i) of Pub. L. 104-188, set out as a
note under section 4041 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 13241(a) of Pub. L. 103-66 effective Oct. 1,
1993, see section 13241(g) of Pub. L. 103-66, set out as a note
under section 4041 of this title.
Amendment by section 13242(a) of Pub. L. 103-66 effective Jan. 1,
1994, see section 13242(e) of Pub. L. 103-66, set out as a note
under section 4041 of this title.
EFFECTIVE DATE OF 1992 AMENDMENT
Section 1920(c) of Pub. L. 102-486 provided that: "The amendments
made by this section [amending this section] shall apply to
gasoline removed (as defined in [former] section 4082 of the
Internal Revenue Code of 1986) or entered after December 31, 1992."
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11211(a)(1)-(3), (5)(A)-(C) of Pub. L.
101-508 applicable, except as otherwise provided, to gasoline
removed (as defined in [former] section 4082 of this title) after
Nov. 30, 1990, see section 11211(a)(6) of Pub. L. 101-508, set out
as a note under section 4041 of this title.
Section 11212(f) of Pub. L. 101-508 provided that:
"(1) In general. - Except as provided in paragraph (2), the
amendments made by this section [enacting section 4103 of this
title and amending this section and sections 4093, 4101, 4222,
6103, 6416, and 6724 of this title] shall take effect on July 1,
1991.
"(2) Registration, etc. - The amendments made by subsections (b),
(c), and (e) (other than paragraph (2) thereof) [enacting section
4103 of this title and amending sections 4093, 4101, 4222, 6103,
and 6724 of this title] shall take effect on December 1, 1990."
Section 11215(b) of Pub. L. 101-508 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
December 1, 1990."
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1017(c)(1), (14) of Pub. L. 100-647
effective, except as otherwise provided, as if included in the
provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which
such amendment relates, see section 1019(a) of Pub. L. 100-647, set
out as a note under section 1 of this title.
Amendment by section 2001(d)(5) of Pub. L. 100-647 effective,
except as otherwise provided, as if included in the provision of
the Superfund Revenue Act of 1986, Pub. L. 99-499, title V, to
which it relates, see section 2001(e) of Pub. L. 100-647, set out
as a note under section 56 of this title.
Section 6104(b) of Pub. L. 100-647 provided that: "The amendment
made by this section [amending this section] shall take effect on
October 1, 1989."
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by Pub. L. 100-203 applicable to sales after Mar. 31,
1988, see section 10502(e) of Pub. L. 100-203, set out as a note
under section 40 of this title.
EFFECTIVE DATE OF 1986 AMENDMENTS
Section 1703(h) of Pub. L. 99-514 provided that: "The amendments
made by this section [amending this section and sections 34, 4082,
4083, 4101, 4221, 6421, 6427, 7210, 7603 to 7605, 7609, and 7610 of
this title and omitting section 4084 of this title] shall apply to
gasoline removed (as defined in section 4082 of the Internal
Revenue Code of 1986, as amended by this section) after December
31, 1987."
Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section
521(e) of Pub. L. 99-499, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 732(a)(1), (2) of Pub. L. 98-369 effective,
except as otherwise provided, as if included in the provisions of
the Highway Revenue Act of 1982, title V of Pub. L. 97-424, to
which such amendment relates, see section 736 of Pub. L. 98-369,
set out as a note under section 4051 of this title.
Amendment by section 912(b), (f) of Pub. L. 98-369 effective Jan.
1, 1985, see section 912(g) of Pub. L. 98-369, set out as a note
under section 40 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 511(a)(1), (d)(1) of Pub. L. 97-424
effective Apr. 1, 1983, see section 511(h)(1) of Pub. L. 97-424,
set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by section 232(b)(3)(A) of Pub. L. 96-223 applicable to
sales or uses after Sept. 30, 1980, in taxable years ending after
such date, see section 232(h)(1) of Pub. L. 96-223, set out as an
Effective Date note under section 40 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Section 221(a)(2) of Pub. L. 95-618, as amended by Pub. L.
96-223, title II, Sec. 232(a)(3), Apr. 2, 1980, 94 Stat. 273,
provided that: "The amendment made by paragraph (1) [amending this
section] shall apply to sales after December 31, 1978."
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-61 effective July 1, 1961, see section
208 of Pub. L. 87-61, set out as a note under section 4041 of this
title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act June 29, 1956, effective July 1, 1956, see
section 211 of act June 29, 1956, set out as a note under section
4041 of this title.
DELAYED DEPOSITS OF HIGHWAY MOTOR FUEL TAX REVENUES
Due date for deposit of taxes imposed by this section which would
be required to be made after July 31, 1998, and before Oct. 1,
1998, to be Oct. 5, 1998, see section 901(e) of Pub. L. 105-34, set
out as a note under section 6302 of this title.
DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES
Due date for deposit of taxes imposed by subsec. (a)(2)(A)(ii) of
this section which would be required to be made after July 31,
1998, and before Oct. 1, 1998, to be Oct. 5, 1998, see section
1031(g) of Pub. L. 105-34, set out as a note under section 6302 of
this title.
FLOOR STOCKS TAXES
Section 1032(g) of Pub. L. 105-34 provided that:
"(1) Imposition of tax. - In the case of kerosene which is held
on July 1, 1998, by any person, there is hereby imposed a floor
stocks tax of 24.4 cents per gallon.
"(2) Liability for tax and method of payment. -
"(A) Liability for tax. - A person holding kerosene on July 1,
1998, to which the tax imposed by paragraph (1) applies shall be
liable for such tax.
"(B) Method of payment. - The tax imposed by paragraph (1)
shall be paid in such manner as the Secretary shall prescribe.
"(C) Time for payment. - The tax imposed by paragraph (1) shall
be paid on or before August 31, 1998.
"(3) Definitions. - For purposes of this subsection -
"(A) Held by a person. - Kerosene shall be considered as 'held
by a person' if title thereto has passed to such person (whether
or not delivery to the person has been made).
"(B) Secretary. - The term 'Secretary' means the Secretary of
the Treasury or his delegate.
"(4) Exception for exempt uses. - The tax imposed by paragraph
(1) shall not apply to kerosene held by any person exclusively for
any use to the extent a credit or refund of the tax imposed by
section 4081 of the Internal Revenue Code of 1986 is allowable for
such use.
"(5) Exception for fuel held in vehicle tank. - No tax shall be
imposed by paragraph (1) on kerosene held in the tank of a motor
vehicle or motorboat.
"(6) Exception for certain amounts of fuel. -
"(A) In general. - No tax shall be imposed by paragraph (1) on
kerosene held on July 1, 1998, by any person if the aggregate
amount of kerosene held by such person on such date does not
exceed 2,000 gallons. The preceding sentence shall apply only if
such person submits to the Secretary (at the time and in the
manner required by the Secretary) such information as the
Secretary shall require for purposes of this paragraph.
"(B) Exempt fuel. - For purposes of subparagraph (A), there
shall not be taken into account fuel held by any person which is
exempt from the tax imposed by paragraph (1) by reason of
paragraph (4) or (5).
"(C) Controlled groups. - For purposes of this paragraph -
"(i) Corporations. -
"(I) In general. - All persons treated as a controlled
group shall be treated as 1 person.
"(II) Controlled group. - The term 'controlled group' has
the meaning given to such term by subsection (a) of section
1563 of such Code; except that for such purposes the phrase
'more than 50 percent' shall be substituted for the phrase
'at least 80 percent' each place it appears in such
subsection.
"(ii) Nonincorporated persons under common control. - Under
regulations prescribed by the Secretary, principles similar to
the principles of clause (i) shall apply to a group of persons
under common control where 1 or more of such persons is not a
corporation.
"(7) Coordination with section 4081. - No tax shall be imposed by
paragraph (1) on kerosene to the extent that tax has been (or will
be) imposed on such kerosene under section 4081 or 4091 of such
Code.
"(8) Other laws applicable. - All provisions of law, including
penalties, applicable with respect to the taxes imposed by section
4081 of such Code shall, insofar as applicable and not inconsistent
with the provisions of this subsection, apply with respect to the
floor stock taxes imposed by paragraph (1) to the same extent as if
such taxes were imposed by such section 4081."
Section 2(d) of Pub. L. 105-2 provided that:
"(1) Imposition of tax. - In the case of any aviation liquid on
which tax was imposed under section 4081 or 4091 of the Internal
Revenue Code of 1986 before the tax effective date and which is
held on such date by any person, there is hereby imposed a floor
stocks tax of -
"(A) 15 cents per gallon in the case of aviation gasoline, and
"(B) 17.5 cents per gallon in the case of aviation fuel.
"(2) Liability for tax and method of payment. -
"(A) Liability for tax. - A person holding, on the tax
effective date, any aviation liquid to which the tax imposed by
paragraph (1) applies shall be liable for such tax.
"(B) Method of payment. - The tax imposed by paragraph (1)
shall be paid in such manner as the Secretary shall prescribe.
"(C) Time for payment. - The tax imposed by paragraph (1) shall
be paid on or before the first day of the 5th month beginning
after the tax effective date.
"(3) Definitions. - For purposes of this subsection -
"(A) Tax effective date. - The term 'tax effective date' means
the date which is 7 days after the date of the enactment of this
Act [Feb. 28, 1997].
"(B) Aviation liquid. - The term 'aviation liquid' means
aviation gasoline and aviation fuel.
"(C) Aviation gasoline. - The term 'aviation gasoline' has the
meaning given such term in section 4081 of such Code.
"(D) Aviation fuel. - The term 'aviation fuel' has the meaning
given such term by section 4093 of such Code.
"(E) Held by a person. - Aviation liquid shall be considered as
'held by a person' if title thereto has passed to such person
(whether or not delivery to the person has been made).
"(F) Secretary. - The term 'Secretary' means the Secretary of
the Treasury or the Secretary's delegate.
"(4) Exception for exempt uses. - The tax imposed by paragraph
(1) shall not apply to -
"(A) aviation liquid held by any person on the tax effective
date exclusively for any use for which a credit or refund of the
entire tax imposed by section 4081 or 4091 of such Code (as the
case may be) is allowable for such liquid purchased on or after
such tax effective date for such use, or
"(B) aviation fuel held by any person on the tax effective date
exclusively for any use described in section 4092(b) of such
Code.
"(5) Exception for certain amounts of fuel. -
"(A) In general. - No tax shall be imposed by paragraph (1) on
any aviation liquid held on the tax effective date by any person
if the aggregate amount of such liquid (determined separately for
aviation gasoline and aviation fuel) held by such person on such
date does not exceed 2,000 gallons. The preceding sentence shall
apply only if such person submits to the Secretary (at the time
and in the manner required by the Secretary) such information as
the Secretary shall require for purposes of this paragraph.
"(B) Exempt fuel. - Any liquid to which the tax imposed by
paragraph (1) does not apply by reason of paragraph (4) shall not
be taken into account under subparagraph (A).
"(C) Controlled groups. - For purposes of this paragraph -
"(i) Corporations. -
"(I) In general. - All persons treated as a controlled
group shall be treated as 1 person.
"(II) Controlled group. - The term 'controlled group' has
the meaning given such term by subsection (a) of section 1563
of such Code; except that for such purposes, the phrase 'more
than 50 percent' shall be substituted for the phrase 'at
least 80 percent' each place it appears in such subsection.
"(ii) Nonincorporated persons under common control. - Under
regulations prescribed by the Secretary, principles similar to
the principles of clause (i) shall apply to a group of persons
under common control where 1 or more of such persons is not a
corporation.
"(6) Other laws applicable. - All provisions of law, including
penalties, applicable with respect to the taxes imposed by section
4081 or 4091 of such Code shall, insofar as applicable and not
inconsistent with the provisions of this subsection, apply with
respect to the floor stocks taxes imposed by paragraph (1) to the
same extent as if such taxes were imposed by such section 4081 or
4091, as the case may be."
Section 13241(h) of Pub. L. 103-66 provided that:
"(1) Imposition of tax. - In the case of gasoline, diesel fuel,
and aviation fuel on which tax was imposed under section 4081 or
4091 of the Internal Revenue Code of 1986 before October 1, 1993,
and which is held on such date by any person, there is hereby
imposed a floor stocks tax of 4.3 cents per gallon on such
gasoline, diesel fuel, and aviation fuel.
"(2) Liability for tax and method of payment. -
"(A) Liability for tax. - A person holding gasoline, diesel
fuel, or aviation fuel on October 1, 1993, to which the tax
imposed by paragraph (1) applies shall be liable for such tax.
"(B) Method of payment. - The tax imposed by paragraph (1)
shall be paid in such manner as the Secretary shall prescribe.
"(C) Time for payment. - The tax imposed by paragraph (1) shall
be paid on or before November 30, 1993.
"(3) Definitions. - For purposes of this subsection -
"(A) Held by a person. - Gasoline, diesel fuel, and aviation
fuel shall be considered as 'held by a person' if title thereto
has passed to such person (whether or not delivery to the person
has been made).
"(B) Gasoline. - The term 'gasoline' has the meaning given such
term by section 4082 [see section 4083] of such Code.
"(C) Diesel fuel. - The term 'diesel fuel' has the meaning
given such term by section 4092 [see section 4083] of such Code.
"(D) Aviation fuel. - The term 'aviation fuel' has the meaning
given such term by section 4092 [see section 4093] of such Code.
"(E) Secretary. - The term 'Secretary' means the Secretary of
the Treasury or his delegate.
"(4) Exception for exempt uses. - The tax imposed by paragraph
(1) shall not apply to gasoline, diesel fuel, or aviation fuel held
by any person exclusively for any use to the extent a credit or
refund of the tax imposed by section 4081 or 4091 of such Code, as
the case may be, is allowable for such use.
"(5) Exception for fuel held in vehicle tank. - No tax shall be
imposed by paragraph (1) on gasoline or diesel fuel held in the
tank of a motor vehicle or motorboat.
"(6) Exception for certain amounts of fuel. -
"(A) In general. - No tax shall be imposed by paragraph (1) -
"(i) on gasoline held on October 1, 1993, by any person if
the aggregate amount of gasoline held by such person on such
date does not exceed 4,000 gallons, and
"(ii) on diesel fuel or aviation fuel held on October 1,
1993, by any person if the aggregate amount of diesel fuel or
aviation fuel held by such person on such date does not exceed
2,000 gallons.
The preceding sentence shall apply only if such person submits to
the Secretary (at the time and in the manner required by the
Secretary) such information as the Secretary shall require for
purposes of this paragraph.
"(B) Exempt fuel. - For purposes of subparagraph (A), there
shall not be taken into account fuel held by any person which is
exempt from the tax imposed by paragraph (1) by reason of
paragraph (4) or (5).
"(C) Controlled groups. - For purposes of this paragraph -
"(i) Corporations. -
"(I) In general. - All persons treated as a controlled
group shall be treated as 1 person.
"(II) Controlled group. - The term 'controlled group' has
the meaning given to such term by subsection (a) of section
1563 of such Code; except that for such purposes the phrase
'more than 50 percent' shall be substituted for the phrase
'at least 80 percent' each place it appears in such
subsection.
"(ii) Nonincorporated persons under common control. - Under
regulations prescribed by the Secretary, principles similar to
the principles of clause (i) shall apply to a group of persons
under common control where 1 or more of such persons is not a
corporation.
"(7) Other law applicable. - All provisions of law, including
penalties, applicable with respect to the taxes imposed by section
4081 of such Code in the case of gasoline and section 4091 of such
Code in the case of diesel fuel and aviation fuel shall, insofar as
applicable and not inconsistent with the provisions of this
subsection, apply with respect to the floor stock taxes imposed by
paragraph (1) to the same extent as if such taxes were imposed by
such section 4081 or 4091."
Section 13243 of Pub. L. 103-66 provided that:
"(a) In General. - There is hereby imposed a floor stocks tax on
diesel fuel held by any person on January 1, 1994, if -
"(1) no tax was imposed on such fuel under section 4041(a) or
4091 of the Internal Revenue Code of 1986 as in effect on
December 31, 1993, and
"(2) tax would have been imposed by section 4081 of such Code,
as amended by this Act, on any prior removal, entry, or sale of
such fuel had such section 4081 applied to such fuel for periods
before January 1, 1994.
"(b) Rate of Tax. - The rate of the tax imposed by subsection (a)
shall be the amount of tax which would be imposed under section
4081 of the Internal Revenue Code of 1986 if there were a taxable
sale of such fuel on such date.
"(c) Liability and Payment of Tax. -
"(1) Liability for tax. - A person holding the diesel fuel on
January 1, 1994, to which the tax imposed by this section applies
shall be liable for such tax.
"(2) Method of payment. - The tax imposed by this section shall
be paid in such manner as the Secretary shall prescribe.
"(3) Time for payment. - The tax imposed by this section shall
be paid on or before July 31, 1994.
"(d) Definitions. - For purposes of this section -
"(1) Diesel fuel. - The term 'diesel fuel' has the meaning
given such term by section 4083(a) of such Code.
"(2) Secretary. - The term 'Secretary' means the Secretary of
the Treasury or his delegate.
"(e) Exceptions. -
"(1) Persons entitled to credit or refund. - The tax imposed by
this section shall not apply to fuel held by any person
exclusively for any use to the extent a credit or refund of the
tax imposed by section 4081 is allowable for such use.
"(2) Compliance with dyeing required. - Paragraph (1) shall not
apply to the holder of any fuel if the holder of such fuel fails
to comply with any requirement imposed by the Secretary with
respect to dyeing and marking such fuel.
"(f) Other Laws Applicable. - All provisions of law, including
penalties, applicable with respect to the taxes imposed by section
4081 of such Code shall, insofar as applicable and not inconsistent
with the provisions of this section, apply with respect to the
floor stock taxes imposed by this section to the same extent as if
such taxes were imposed by such section 4081."
Section 11211(j) of Pub. L. 101-508 imposed a floor stocks tax on
(A) gasoline and diesel fuel on which tax was imposed under section
4081 or 4091 of this title before Dec. 1, 1990, and which was held
on such date by any person, or (B) diesel fuel on which no tax was
imposed under section 4091 of this title at the Highway Trust Fund
financing rate before Dec. 1, 1990, and which was held on such date
by any person for use as fuel in a train.
Section 1703(f) of Pub. L. 99-514, as amended by Pub. L. 100-647,
title I, Sec. 1017(c)(13), title II, Sec. 2001(d)(4), Nov. 10,
1988, 102 Stat. 3577, 3595, imposed a floor stocks tax at the rate
of 9.1 cents per gallon on gasoline subject to tax under section
4081 of this title which, on Jan. 1, 1988, was held by a dealer for
sale, and with respect to which no tax had been imposed under such
section.
STUDY OF EVASION OF GASOLINE TAX
Section 1703(g) of Pub. L. 99-514 directed Secretary of the
Treasury or his delegate to conduct a study of incidence of evasion
of gasoline tax, with report of the study to be submitted, not
later than Dec. 31, 1986, to Committee on Ways and Means of House
of Representatives and Committee on Finance of Senate.
EXTENSION OF PAYMENT DUE DATE FOR CERTAIN FUEL TAXES
Section 518 of Pub. L. 97-424, as amended by Pub. L. 98-369, div.
A, title VII, Sec. 734(i), July 18, 1984, 98 Stat. 980; Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(a) 14-Day Extension. - The Secretary shall prescribe
regulations which permit any qualified person whose liability for
tax under section 4081 of the Internal Revenue Code of 1986
[formerly I.R.C. 1954] is payable with respect to semi-monthly
periods to pay such tax on or before the day which is 14 days after
the close of such semi-monthly period if such payment is made by
wire transfer to, except as provided in regulations prescribed by
the Secretary of the Treasury or his delegate, any Federal Reserve
Bank.
"(b) Qualified Person Defined. - For purposes of this section -
"(1) In general. - The term 'qualified person' means -
"(A) any person other than any person whose average daily
production of crude oil for the preceding calendar quarter
exceeds 1,000 barrels, and
"(B) any independent refiner (within the meaning of section
4995(b)(4) of such Code).
"(2) Aggregation rules. - For purposes of paragraph (1), in
determining whether any person's production exceeds 1,000 barrels
per day, rules similar to the rules of section 4992(e) of the
Internal Revenue Code of 1986 shall apply.
"(c) Special Rule Where 14th Day Falls on Saturday, Sunday, or
Holiday. - If, but for this subsection, the due date under
subsection (a) would fall on a Saturday, Sunday, or a holiday in
the District of Columbia, such due date shall be deemed to be the
immediately preceding day which is not a Saturday, Sunday, or such
a holiday."
STUDY BY SECRETARY OF THE TREASURY; REPORT TO CONGRESS
Study respecting portion of taxes imposed by this section is
attributable to fuel used in recreational motorboats and report to
Congress no later than 2 years after Oct. 14, 1980, see Pub. L.
96-451, title II, Sec. 204, Oct. 14, 1980, 94 Stat. 1988, set out
as a note under section 4041 of this title.
EXPEDITION OF CERTAIN ETHANOL PRODUCTION APPLICATIONS
Section 221(d) of Pub. L. 95-618 directed Secretary of the
Treasury to expedite applications submitted by persons with respect
to the production of ethanol for use in producing gasoline and that
the Secretary develop expeditious procedures for processing such
applications, prior to repeal by Pub. L. 96-223, Sec. 232(e)(2)(E),
Apr. 2, 1980, 94 Stat. 280.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 40, 4041, 4042, 4082,
4091, 4093, 4101, 4103, 4221, 6206, 6412, 6416, 6420, 6421, 6427,
9502, 9503, 9508 of this title; title 10 section 2398.
-End-
-CITE-
26 USC Sec. 4082 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART III - PETROLEUM PRODUCTS
Subpart A - Gasoline and Diesel Fuel
-HEAD-
Sec. 4082. Exemptions for diesel fuel and kerosene
-STATUTE-
(a) In general
The tax imposed by section 4081 shall not apply to diesel fuel
and kerosene -
(1) which the Secretary determines is destined for a nontaxable
use,
(2) which is indelibly dyed in accordance with regulations
which the Secretary shall prescribe, and
(3) which meets such marking requirements (if any) as may be
prescribed by the Secretary in regulations.
Such regulations shall allow an individual choice of dye color
approved by the Secretary or chosen from any list of approved dye
colors that the Secretary may publish.
(b) Nontaxable use
For purposes of this section, the term "nontaxable use" means -
(1) any use which is exempt from the tax imposed by section
4041(a)(1) other than by reason of a prior imposition of tax,
(2) any use in a train, and
(3) any use described in section 6427(b)(1) (after the
application of section 6427(b)(3)).
(c) Exception to dyeing requirements
Paragraph (2) of subsection (a) shall not apply with respect to
any diesel fuel and kerosene -
(1) removed, entered, or sold in a State for ultimate sale or
use in an area of such State during the period such area is
exempted from the fuel dyeing requirements under subsection (i)
of section 211 of the Clean Air Act (as in effect on the date of
the enactment of this subsection) by the Administrator of the
Environmental Protection Agency under paragraph (4) of such
subsection (i) (as so in effect), and
(2) the use of which is certified pursuant to regulations
issued by the Secretary.
(d) Additional exceptions to dyeing requirements for kerosene
(1) Aviation-grade kerosene
Subsection (a)(2) shall not apply to aviation-grade kerosene
(as determined under regulations prescribed by the Secretary)
which the Secretary determines is destined for use as a fuel in
an aircraft.
(2) Use for non-fuel feedstock purposes
Subsection (a)(2) shall not apply to kerosene -
(A) received by pipeline or vessel for use by the person
receiving the kerosene in the manufacture or production of any
substance (other than gasoline, diesel fuel, or special fuels
referred to in section 4041), or
(B) to the extent provided in regulations, removed or entered
-
(i) for such a use by the person removing or entering the
kerosene, or
(ii) for resale by such person for such a use by the
purchaser,
but only if the person receiving, removing, or entering the
kerosene and such purchaser (if any) are registered under section
4101 with respect to the tax imposed by section 4081.
(3) Wholesale distributors
To the extent provided in regulations, subsection (a)(2) shall
not apply to kerosene received by a wholesale distributor of
kerosene if such distributor -
(A) is registered under section 4101 with respect to the tax
imposed by section 4081 on kerosene, and
(B) sells kerosene exclusively to ultimate vendors described
in section 6427(l)(5)(B) with respect to kerosene.
(e) Regulations
The Secretary shall prescribe such regulations as may be
necessary to carry out this section, including regulations
requiring the conspicuous labeling of retail diesel fuel and
kerosene pumps and other delivery facilities to assure that persons
are aware of which fuel is available only for nontaxable uses.
(f) Cross reference
For tax on train and certain bus uses of fuel purchased
tax-free, see section 4041(a)(1).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 483; Pub. L. 86-342, title II,
Sec. 201(e)(1), (2), Sept. 21, 1959, 73 Stat. 615; Pub. L. 89-44,
title VIII, Sec. 802(a)(1), (b)(1), June 21, 1965, 79 Stat. 159;
Pub. L. 91-258, title II, Sec. 205(c)(6), May 21, 1970, 84 Stat.
242; Pub. L. 98-369, div. A, title VII, Secs. 733(a), 734(c)(1),
July 18, 1984, 98 Stat. 977, 979; Pub. L. 99-514, title XVII, Sec.
1703(a), Oct. 22, 1986, 100 Stat. 2775; Pub. L. 103-66, title XIII,
Sec. 13242(a), Aug. 10, 1993, 107 Stat. 517; Pub. L. 104-188, title
I, Sec. 1801(a), Aug. 20, 1996, 110 Stat. 1891; Pub. L. 105-34,
title X, Sec. 1032(c)(1), (2), (e)(3)(A), Aug. 5, 1997, 111 Stat.
933, 935; Pub. L. 105-206, title VI, Sec. 6010(h)(3), (4), July 22,
1998, 112 Stat. 815.)
-REFTEXT-
REFERENCES IN TEXT
Subsection (i) of section 211 of the Clean Air Act, referred to
in subsec. (c)(1), is classified to section 7545(i) of Title 42,
The Public Health and Welfare.
The date of the enactment of this subsection, referred to in
subsec. (c)(1), is the date of enactment of Pub. L. 104-188, which
was approved Aug. 20, 1996.
-MISC1-
AMENDMENTS
1998 - Subsec. (d)(1). Pub. L. 105-206, Sec. 6010(h)(3),
reenacted heading without change and amended text of par. (1)
generally. Prior to amendment, text read as follows: "Subsection
(a)(2) shall not apply to a removal, entry, or sale of
aviation-grade kerosene (as determined under regulations prescribed
by the Secretary) if the person receiving the kerosene is
registered under section 4101 with respect to the tax imposed by
section 4091."
Subsec. (d)(3). Pub. L. 105-206, Sec. 6010(h)(4), substituted
"kerosene received by" for "a removal, entry, or sale of kerosene
to" in introductory provisions.
1997 - Pub. L. 105-34, Sec. 1032(e)(3)(A), inserted "and
kerosene" after "diesel fuel" in section catchline.
Subsecs. (a), (c). Pub. L. 105-34, Sec. 1032(c)(1), substituted
"diesel fuel and kerosene" for "diesel fuel" in introductory
provisions.
Subsec. (d). Pub. L. 105-34, Sec. 1032(c)(2), added subsec. (d).
Former subsec. (d) redesignated (e).
Pub. L. 105-34, Sec. 1032(c)(1), substituted "diesel fuel and
kerosene" for "diesel fuel".
Subsecs. (e), (f). Pub. L. 105-34, Sec. 1032(c)(2), redesignated
subsecs. (d) and (e) as (e) and (f), respectively.
1996 - Subsecs. (c) to (e). Pub. L. 104-188 added subsec. (c) and
redesignated former subsecs. (c) and (d) as (d) and (e),
respectively.
1993 - Pub. L. 103-66 amended heading and text generally. Prior
to amendment, text read as follows:
"(a) Gasoline. - For purposes of this subpart, the term
'gasoline' includes, to the extent prescribed in regulations -
"(1) gasoline blend stocks, and
"(2) products commonly used as additives in gasoline.
For purposes of paragraph (1), the term 'gasoline blend stocks'
means any petroleum product component of gasoline.
"(b) Certain Uses Defined as Removal. - If a refiner, importer,
terminal operator, blender, or compounder uses (other than in the
production of gasoline or special fuels referred to in section
4041) gasoline refined, imported, blended, or compounded by him,
such use shall for the purposes of this chapter be considered a
removal."
1986 - Subsec. (a). Pub. L. 99-514 amended subsec. (a) generally,
substituting definitions of "gasoline" and "gasoline blended
stocks" for definition of "producer".
Subsec. (b). Pub. L. 99-514 amended subsec. (b) generally,
substituting provisions that certain use of gasoline be considered
removal for provisions defining "gasoline".
Subsecs. (c) to (e). Pub. L. 99-514, in amending section
generally, struck out subsecs. (c) to (e) which defined "sales",
"wholesale distributor", and "producer", respectively.
1984 - Subsec. (d). Pub. L. 98-369, Sec. 733(a), in amending
subsec. (d) generally, redesignated existing provisions of par. (1)
as subpar. (A) and added subpar. (B), and in par. (2) inserted "but
only if such person" before "elects".
Subsec. (e). Pub. L. 98-369, Sec. 734(c)(1), added subpar. (e).
1970 - Subsec. (c). Pub. L. 91-258 substituted "special fuels
referred to in section 4041" for "special motor fuels referred to
in section 4041(b)".
1965 - Subsec. (b). Pub. L. 89-44, Sec. 802(a)(1), substituted
"gasoline which are suitable for use as a motor fuel" for "gasoline
(including casinghead and natural gasoline".
Subsec. (d)(2). Pub. L. 89-44, Sec. 802(b)(1), struck out "and
give a bond" after "elects to register".
1959 - Subsec. (a). Pub. L. 86-342, Sec. 201(e)(1), inserted
reference to wholesale distributor.
Subsec. (d). Pub. L. 86-342, Sec. 201(e)(2), added subsec. (d).
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105-206 effective, except as otherwise
provided, as if included in the provisions of the Taxpayer Relief
Act of 1997, Pub. L. 105-34, to which such amendment relates, see
section 6024 of Pub. L. 105-206, set out as a note under section 1
of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective July 1, 1998, see section
1032(f)(1) of Pub. L. 105-34, as amended, set out as a note under
section 4041 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1801(b) of Pub. L. 104-188 provided that: "The amendments
made by this section [amending this section] shall apply with
respect to fuel removed, entered, or sold on or after the first day
of the first calendar quarter beginning after the date of the
enactment of this Act [Aug. 20, 1996]."
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 effective Jan. 1, 1994, see section
13242(e) of Pub. L. 103-66, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by 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.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 733(b) of Pub. L. 98-369 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
the first day of the first calendar quarter beginning after the
date of the enactment of this Act [July 18, 1984]."
Section 734(c)(3) of Pub. L. 98-369 provided that: "The
amendments made by this subsection [amending this section and
section 6427 of this title] shall take effect on the first day of
the first calendar quarter beginning after the date of the
enactment of this Act [July 18, 1984]."
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-258 effective July 1, 1970, see section
211(a) of Pub. L. 91-258, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Section 802(d)(1) of Pub. L. 89-44 provided that: "The amendments
made by subsections (a)(1), (b), and (c) [amending this section and
sections 4101, 4222, 7103, and 7232 of this title] shall apply with
respect to articles sold on or after July 1, 1965."
EFFECTIVE DATE OF 1959 AMENDMENT
Section 201(e)(3) of Pub. L. 86-342 provided that: "The
amendments made by paragraphs (1) and (2) [amending this section]
shall take effect on January 1, 1960."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6715, 7851 of this title.
-End-
-CITE-
26 USC Sec. 4083 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART III - PETROLEUM PRODUCTS
Subpart A - Gasoline and Diesel Fuel
-HEAD-
Sec. 4083. Definitions; special rule; administrative authority
-STATUTE-
(a) Taxable fuel
For purposes of this subpart -
(1) In general
The term "taxable fuel" means -
(A) gasoline,
(B) diesel fuel, and
(C) kerosene.
(2) Gasoline
The term "gasoline" includes, to the extent prescribed in
regulations -
(A) gasoline blend stocks, and
(B) products commonly used as additives in gasoline.
For purposes of subparagraph (A), the term "gasoline blend stock"
means any petroleum product component of gasoline.
(3) Diesel fuel
The term "diesel fuel" means any liquid (other than gasoline)
which is suitable for use as a fuel in a diesel-powered highway
vehicle or a diesel-powered train.
(b) Certain uses defined as removal
If any person uses taxable fuel (other than in the production of
taxable fuels or special fuels referred to in section 4041), such
use shall for the purposes of this chapter be considered a removal.
(c) Administrative authority
(1) In general
In addition to the authority otherwise granted by this title,
the Secretary may in administering compliance wit |
