Internal Revenue Code:Sec. 4081. Imposition of tax
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Location in Internal Revenue Code
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 - Motor and aviation fuels
Statute
Sec. 4081. Imposition of tax
(a) Tax imposed
(1) Tax on removal, entry, or sale
(A) In general
There is hereby imposed a tax at the rate specified in
paragraph (2) on -
(i) the removal of 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.--
(i) In general.--The tax imposed by this
paragraph shall not apply to any removal or entry
of a taxable fuel transferred in bulk by pipeline
or vessel to a terminal or refinery if the person
removing or entering the taxable fuel, the
operator of such pipeline or vessel (except as
provided in clause (ii)), and the operator of such
terminal or refinery are registered under section 4101.
(ii) Nonapplication of registration to
vessel operators entering by deep-draft vessel.--
For purposes of clause (i), a vessel operator is
not required to be registered with respect to the
entry of a taxable fuel transferred in bulk by a
vessel described in section 4042(c)(1).
(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,
(iii) in the case of diesel fuel or kerosene, 24.3 cents
per gallon
<<NOTE: The following clause was deleted by the
Public Law 109-059. This amendment shall apply
to fuels or liquids removed, entered, or sold after
September 30, 2005:
"(iv) in the case of aviation-grade kerosene,
21.8 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.
<<NOTE: The following subparagraph (C) was inserted by
<<Public law 109-059 and shall apply to
<<fuels or liquids removed, entered, or sold after
<<September 30, 2005:
(C) TAXES IMPOSED ON FUEL USED IN AVIATION- In the case of
kerosene which is removed from any refinery or terminal
directly into the fuel tank of an aircraft for use in aviation,
the rate of tax under subparagraph (A)(iii) shall be--
(i) in the case of use for commercial aviation by a
person registered for such use under section 4101,
4.3 cents per gallon, and
(ii) in the case of use for aviation not described in
clause (i), 21.8 cents per gallon.
<<NOTE: Prior to enactment of Public law 109-059 of 2005,
<< subparagraph read as follows:
<<(C) Taxes imposed on fuel used in commercial
<< aviation.--In the case of aviation-grade kerosene which
<< is removed from any refinery or terminal directly into
<< the fuel tank of an aircraft for use in commercial
<< aviation by a person registered for such use under section 4101,
<< the rate of tax under subparagraph (A)(iv)
<< shall be 4.3 cents per gallon.
(D) DIESEL-WATER FUEL EMULSION- In the case of diesel-water fuel
emulsion at least 14 percent of which is water and with respect
to which the emulsion additive is registered by a United States
manufacturer with the Environmental Protection Agency pursuant to
section 211 of the Clean Air Act (as in effect on March 31, 2003),
subparagraph (A)(iii) shall be applied by substituting `19.7 cents'
for `24.3 cents'. The preceding sentence shall not apply to the
removal, sale, or use of diesel-water fuel emulsion unless the
person so removing, selling, or using such fuel is registered
under section 4101.
(3) Certain refueler trucks, tankers, and tank wagons
treated as terminal.--
(A) In general.--For purposes of paragraph (2)(C),
a refueler truck, tanker, or tank wagon shall be treated
as part of a terminal if--
(i) such terminal is located within an airport,
(ii) any kerosene which is
loaded in such truck, tanker, or wagon at such
terminal is for delivery only into aircraft at the
airport in which such terminal is located,
(iii) such truck, tanker, or wagon meets the
requirements of subparagraph (B) with respect to
such terminal, and
(iv) except in the case of exigent
circumstances identified by the Secretary in
regulations, no vehicle registered for highway use
is loaded with kerosene at such terminal.
(B) Requirements.--A refueler truck, tanker, or
tank wagon meets the requirements of this subparagraph
with respect to a terminal if such truck, tanker, or
wagon--
(i) has storage tanks, hose, and coupling
equipment designed and used for the purposes of
fueling aircraft,
(ii) is not registered for highway use, and
(iii) is operated by--
(I) the terminal operator of such terminal, or
(II) a person that makes a daily
accounting to such terminal operator of each
delivery of fuel from such truck, tanker, or wagon.
(C) Reporting.--The Secretary shall require under
section 4101(d) reporting by such terminal operator of--
(i) any information obtained under
subparagraph (B)(iii)(II), and
(ii) any similar information maintained by
such terminal operator with respect to deliveries
of fuel made by trucks, tankers, or wagons
operated by such terminal operator.
(D) Applicable rate.--For purposes of paragraph (2)(C), in the
case of any kerosene treated as removed from a terminal by
reason of this paragraph--
(i) the rate of tax specified in paragraph (2)(C)(i) in the
case of use described in such paragraph shall apply if such
terminal is located within a secured area of an airport, and
(ii) the rate of tax specified in paragraph (2)(C)(ii) shall
apply in all other cases.
(4) Liability for tax on kerosene used in
commercial aviation.--For purposes of paragraph (2)(C)(i), the
person who uses the fuel for commercial aviation shall pay the
tax imposed under such paragraph. For purposes of the preceding
sentence, fuel shall be treated as used when such fuel is
removed into the fuel tank.
(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) Repealed [by Pub. L. 108-357, Section 301(7)]
(c) Added [Energy Policy Act of 2005,Sec.1343(b)(2)]Later Separation
of Fuel From Diesel-Water Fuel Emulsion- If any person separates
the taxable fuel from a diesel-water fuel emulsion on which tax
was imposed under subsection (a) at a rate determined under
subsection (a)(2)(D) (or with respect to which a credit or
payment was allowed or made by reason of section 6427), such
person shall be treated as the refiner of such taxable fuel.
The amount of tax imposed on any removal of such fuel by such
person shall be reduced by the amount of tax imposed (and not
credited or refunded) on any prior removal or entry of such fuel.
(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, 2011.
(2) AVIATION FUELS-
The rates of tax specified in clauses (ii) and (iv) of
subsection (a)(2)(A)(ii) and (a)(2)(C)(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 October 1, 2011.
(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.
Sources
(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, Sec. 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, Sec.
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, Sec. 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, Sec. 1031(a)(2), 1032(b), 1033, Aug. 5,
1997, 111 Stat. 929, 933, 937; Pub. L. 105-178, title IX, Sec.
9002(a)(1)(F), 9003(a)(1)(C), (b)(2)(B), (C), June 9, 1998, 112
Stat. 499, 502, 503.)
Motor Fuel Tax Enforcement Advisory Commission
Public Law 109-059, Subtitle C--Miscellaneous Provisions
MOTOR FUEL TAX ENFORCEMENT ADVISORY COMMISSION
SEC. 11141
(a) Establishment.--There is established a Motor Fuel Tax
Enforcement Advisory Commission (in this section referred to as the
``Commission'').
(b) Function.--The Commission shall--
(1) review motor fuel revenue collections, historical and
current;
(2) review the progress of investigations with respect to
motor fuel taxes;
(3) develop and review legislative proposals with respect to
motor fuel taxes;
(4) monitor the progress of administrative regulation
projects relating to motor fuel taxes;
(5) review the results of Federal and State agency
cooperative efforts regarding motor fuel taxes;
(6) review the results of Federal interagency cooperative
efforts regarding motor fuel taxes; and
(7) evaluate and make recommendations to the President and
Congress regarding--
(A) the effectiveness of existing Federal
enforcement programs regarding motor fuel taxes,
(B) enforcement personnel allocation, and
(C) proposals for regulatory projects, legislation,
and funding.
(c) Membership.--
(1) Appointment.--The Commission shall be composed of the
following representatives appointed by the Chairmen and the
Ranking Members of the Committee on Finance of the Senate and
the Committee on Ways and Means of the House of Representatives:
(A) At least one representative from each of the
following Federal entities: the Department of Homeland
Security, the Department of Transportation--Office of
Inspector General, the Federal Highway Administration,
the Department of Defense, and the Department of
Justice.
(B) At least one representative from the Federation
of State Tax Administrators.
(C) At least one representative from any State
department of transportation.
(D) Two representatives from the highway
construction industry.
(E) Six representatives from industries relating to
fuel distribution--refiners (two representatives),
distributors (one representative), pipelines (one
representative), and terminal operators (two
representatives).
(F) One representative from the retail fuel
industry.
(G) Two representatives from the staff of the
Committee on Finance of the Senate and two
representatives from the staff of the Committee on Ways
and Means of the House of Representatives.
(2) Terms.--Members shall be appointed for the life of the
Commission.
(3) Vacancies.--A vacancy in the Commission shall be filled
in the manner in which the original appointment was made.
(4) Travel expenses.--Members shall serve without pay but
shall receive travel expenses, including per diem in lieu of
subsistence, in accordance with sections 5702 and 5703 of title
5, United States Code.
(5) Chairman.--The Chairman of the Commission shall be
elected by the members.
(d) Funding.--Such sums as are necessary shall be available from the
Highway Trust fund for the expenses of the Commission.
(e) Consultation.--Upon request of the Commission, representatives
of the Department of the Treasury and the Internal Revenue Service shall
be available for consultation to assist the Commission in carrying out
its duties under this section.
(f) Obtaining Data.--The Commission may secure directly from any
department or agency of the United States, information (other than
information required by any law to be kept confidential by such
department or agency) necessary for the Commission to carry out its
duties under this section. Upon request of the Commission, the head of
that department or agency shall furnish such nonconfidential information
to the Commission. The Commission shall also gather evidence through
such means as it may deem appropriate, including through holding
hearings and soliciting comments by means of Federal Register notices.
(g) Termination.--The Commission shall terminate as of the close of
September 30, 2009.
References in Text
REFERENCES IN TEXT
2004 - Subsec.871,Pub.L.108-357, NOTE:
STUDY REGARDING FUEL TAX COMPLIANCE.
(a) In General.--Not later than January
31, 2005, the Secretary of the Treasury shall submit to the Committee on
Finance of the Senate and the Committee on Ways and Means of the House
of Representatives a report regarding compliance with the tax imposed
under subchapter B of chapter 31 and part III of subchapter A of chapter
32 of the Internal Revenue Code of 1986. Such report shall include the
information, analysis, and recommendations specified in subsections (b),
(c), and (d).
(b) Taxable Fuel Blendstocks.--The Secretary shall identify chemical
products to be added to the list of blendstocks from lab analysis of
fuel samples collected by the Internal Revenue Service which have been
blended with taxable fuel but are not treated as blendstocks. The
Secretary shall include statistics regarding the frequency in which a
chemical product has been collected, and whether the sample contained an
above normal concentration of the chemical product.
(c) Waste Products Added to Taxable Fuels.--The report shall include
a discussion of Internal Revenue Service findings regarding the addition
of waste products to taxable fuel and any recommendations to address the
taxation of such products.
(d) Erroneous Claims of Fuel Tax Exemptions.--The report shall
include a discussion of Internal Revenue Service findings regarding
sales of taxable fuel to entities claiming exempt status as a State or
local government and the frequency of erroneous certifications of tax
exempt status. The Secretary, in consultation with representatives of
State and local governments, shall provide
recommendations to address such erroneous claims, including
recommendations on the feasibility of a State maintained list of exempt
governmental entities within the State.
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.
STUDY BY SECRETARY OF THE TREASURY; LIST OF AIRPORTS
Pub. L. 108-357, Sec. 853(a)(3)(B): List of airports with
<<NOTE: Deadline. Publication. Records. 26 USC 4081 note.>>
secured terminals.--Not later than December 15, 2004, the
Secretary of the Treasury shall publish and maintain a list
of airports which include a secured area in which a terminal
is located (within the meaning of section 4081(a)(3)(A)(i) of
the Internal Revenue Code of 1986, as added by this paragraph).
FLOOR STOCKS TAX
Pub. L. 108-357, Sec. 852(f):
(f) Floor <<NOTE: 26 USC 4081 note.>> Stocks Tax.--
(1) In general.--There is hereby imposed on aviation-grade
kerosene held on January 1, 2005, by any person a tax equal to--
(A) the tax which would have been imposed before
such date on such kerosene had the amendments made by
this section been in effect at all times before such
date, reduced by
(B) the sum of--
(i) the tax imposed before such date on such
kerosene under section 4091 of the Internal
Revenue Code of 1986, as in effect on such date,
and
(ii) in the case of kerosene held exclusively
for such person's own use, the amount which such
person would (but for this clause) reasonably
expect (as of such date) to be paid as a refund
under section 6427(l) of such Code with respect to
such kerosene.
(2) Exception for fuel held in aircraft fuel tank.--
Paragraph (1) shall not apply to kerosene held in the fuel tank
of an aircraft on January 1, 2005.
(3) Liability for tax and method of payment.--
(A) Liability for tax.--The person holding the
kerosene on January 1, 2005, to which the tax imposed by
paragraph (1) applies shall be liable for such tax.
(B) Method and time for payment.--The tax imposed by
paragraph (1) shall be paid at such time and in such
manner as the Secretary of the Treasury (or the
Secretary's delegate) shall prescribe, including the
nonapplication of such tax on de minimis amounts of kerosene.
(4) Transfer of floor stock tax revenues to trust funds.--
For purposes of determining the amount transferred to any trust
fund, the tax imposed by this subsection shall be treated as
imposed by section 4081 of the Internal Revenue Code of 1986--
(A) in any case in which tax was not imposed by
section 4091 of such Code, at the Leaking Underground
Storage Tank Trust Fund financing rate under such
section to the extent of 0.1 cents per gallon, and
(B) at the rate under section 4081(a)(2)(A)(iv) of
such Code to the extent of the remainder.
(5) Held by a person.--For purposes of this subsection,
kerosene shall be considered as held by a person if title
thereto has passed to such person (whether or not delivery to
the person has been made).
(6) Other laws applicable.--All provisions of law, including
penalties, applicable with respect to the tax imposed by section
4081 of such Code shall, insofar as applicable and not
inconsistent with the provisions of this subsection, apply with
respect to the floor stock tax imposed by paragraph (1) to the
same extent as if such tax were imposed by such section.
Miscellaneous
AMENDMENTS
2005 - Public Law 109-059 amends section 4081(a)(1)by revising
subparagraph (B)to include clauses (i) and (ii), effective with the
enactment of this act.
2005 - Public Law 109-059 established the Motor Fuel TRax Enforcement
Advisory Commission. Those provisions are included within this section.
2005 - Energy Policy Act of 2005, Sec. 1362(a),
amended Sec.4081(d)(3) by striking `2005' and inserting `2011'.
2005 - Energy Policy Act of 2005, Sec. 1343(a), amended Sec.4081
(a)(2), by adding a new paragraph(D)"DIESEL-WATER FUEL EMULSION".
Sec.1343(b)(2), amended Sec.4081 by adding a new subsection
(c)"Later Separation of Fuel From Diesel-Water Fuel Emulsion".
The amendments made by this section shall take effect on January 1,
2006.
2005 - S.A.F.E. Transportation Equity Act of 2005 amends
Section 853 of the AMERICAN JOBS CREATION ACT OF 2004 to amend
section 4081(a)(2) by striking "for use in commercial aviation"
and inserting "for use in commercial aviation by a person registered
for such use under section 4101", and so much of paragraph (2) of
section 4081(d) as precedes subparagraph (A) is amended to read as
follows: "(2) AVIATION FUELS- The rates of tax specified in
clauses (ii) and (iv) of subsection (a)(2)(A) shall be 4.3 cents
per gallon--". Effective Dates- The amendments made by this section
shall take effect as if included in the provisions of the American
Jobs Creation Act of 2004 to which they relate.
2005 - Public Law 109-059 of 2005 amends
section 4081(a)(2)(A) by striking clause (iv), and amends
section 4081(a)(2) by inserting a new subpara. (C), and by
deleting the term "aviation-grade" in section 4081(a)(4), and
by inserting a new heading to section 4081(d)(2)"Aviation Fuels".
Effective Date- The amendments made by this section shall
apply to fuels or liquids removed, entered, or sold after
September 30, 2005.
2005 - S.A.F.E. Transportation Equity Act of 2005 amends
Section 4081(d)(1) by striking the year 2005 and
inserting the year 2011.
Effective Date- The amendments made by this section shall take
effect on the date of the enactment of this Act.
2005 - Pub. L. 109-6. Paragraph (3) of section 4081(d) of the
Internal Revenue Code of 1986 <<NOTE: 26 USC 4081.>> (relating to
Leaking Underground Storage Tank Trust Fund financing rate) is amended
by striking ``April 1, 2005'' and inserting ``October 1, 2005''.
Effective Date.--The amendment made by this section shall take effect
on the date of the enactment of this Act. Act Approved March 31, 2005.
2004 - Subsec.860(a),Pub.L.108-357, amended Sec.4081(a)(1)(B)
(1) by inserting ``by pipeline or vessel'' after
``transferred in bulk'', and
(2) by inserting ``, the operator of such pipeline or
vessel,'' after ``the taxable fuel''.
2004 - Pub.L.108-357, Sec.853(a)(1). Subpara.(A) of section 4081(a)(2)
is amended by striking ``and'' at the end of clause (ii), by
striking the period at the end of clause (iii) and inserting
", and", and by adding at the end the following new clause:
"(iv) in the case of aviation-grade kerosene, 21.8 cents per gallon."
2004 - Pub.L.108-357, Sec.853(a)(2). Paragraph (2) of section 4081(a)
is amended by adding at the end the following new subparagraph:
"(C) Taxes imposed on fuel used in commercial aviation.--.."
2004 - Pub.L.108-357, Sec.853(a)(3)(A). Subsection (a) of section 4081
is amended by adding at the end the following new paragraph:
"(3) Certain refueler trucks, tankers, and tank wagons treated
as terminal...".
2004 - Pub.L.108-357, Sec.853(a)(4). Subsection (a) of section 4081
is amended by adding at the end the new paragraph (4).
2004 - Pub. L. 108-357, Section 301(7) repeals 4081(c).
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 2005 AMENDMENT
Amendment by Energy Policy Act of 2005, Sec. 1343(a)and (B)(2);
The amendments made by this section shall take effect on January 1,
2006.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub.L.108-357,Sec.860(a), amended Sec.4081(a)(1)(B)
Effective Date.--The amendments made by this section shall take
effect on March 1, 2005.
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.
References
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.
