Internal Revenue Code:Sec. 4083. Definitions; special rule; administrative authority
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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. 4083. Definitions; special rule; administrative authority
(a) Taxable fuel
For purposes of this subpart -
(1) In general
The term ''taxable fuel'' means -
(A) gasoline,
(B) diesel fuel,
(C) kerosene, and
(2) Gasoline.--The term `gasoline'--
(A) includes any gasoline blend, other than
qualified methanol or ethanol fuel (as defined in
section 4041(b)(2)(B)), partially exempt methanol or
ethanol fuel (as defined in section 4041(m)(2)), or a
denatured alcohol, and
(B) includes, to the extent prescribed in regulations--
(i) any gasoline blend stock, and
(ii) any product commonly used as an additive in gasoline
(other than alcohol).
For purposes of subparagraph (B)(i), the term `gasoline blend
stock' means any petroleum product component of gasoline.
(3) Diesel fuel
(A) In general.--The term `diesel fuel' means--
(i) any liquid (other than gasoline) which
is suitable for use as a fuel in a diesel-powered
highway vehicle, or a diesel-powered train,
(ii) transmix, and
(iii) diesel fuel blend stocks identified by
the Secretary.
(B) Transmix.--For purposes of subparagraph (A),
the term `transmix' means a byproduct of refined
products pipeline operations created by the mixing of
different specification products during pipeline
transportation.
(b) Commercial Aviation.--For purposes of this subpart, the term
`commercial aviation' means any use of an aircraft in a business of
transporting persons or property for compensation or hire by air, unless
properly allocable to any transportation exempt from the taxes imposed
by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason
of section 4261(h) or (i) of section 4261.
(c) 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.
(d) Administrative authority
(1) In general
In addition to the authority otherwise granted by this title,
the Secretary may in administering compliance with this subpart,
section 4041, and penalties and other administrative provisions
related thereto -
(A) enter any place at which taxable fuel is produced or is
stored (or may be stored) for purposes of -
(i) examining the equipment used to determine the amount or
composition of such fuel and the equipment used to store such
fuel,
(ii) taking and removing samples of such fuel, and
(iii) inspecting any books and records and
any shipping papers pertaining to such fuel,
and,
(B) detain, for the purposes referred in subparagraph (A),
any container which contains or may contain any taxable fuel.
(2) Inspection sites
The Secretary may establish inspection sites for purposes of
carrying out the Secretary's authority under paragraph (1)(B).
(3) Penalty for refusal of entry
(A) Forfeiture.--The penalty provided by section 7342 shall
apply to any refusal to admit entry or other refusal
to permit an action by the Secretary authorized by
paragraph (1), except that section 7342 shall be
applied by substituting "$1,000" for "$500" for
each such refusal.
(B) Assessable penalty.--For additional assessable
penalty for the refusal to admit entry or other refusal
to permit an action by the Secretary authorized by
paragraph (1), see section 6717.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 483; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99-514,
title XVII, Sec. 1703(a), Oct. 22, 1986, 100 Stat. 2776; Pub. L.
103-66, title XIII, Sec. 13242(a), Aug. 10, 1993, 107 Stat. 517;
Pub. L. 105-34, title IX, Sec. 902(b)(3), title X, Sec. 1032(a),
(e)(4), Aug. 5, 1997, 111 Stat. 873, 933, 935; Pub. L. 105-206,
title VI, Sec. 6010(h)(1), July 22, 1998, 112 Stat. 815.)
Miscellaneous
AMENDMENTS
2005 - Public Law 109-059 amends Sec. 4083(b) is amended by adding
"or (i) of section 4261" after "subsection (h)", effective after
September 30, 2005.
2004 - Subsec.870(a),Pub.L.108-357, amended Sec.4083(a) paragraph
(3) by redefinition.
2004 - Subsec.859(b),Pub.L.108-357, amended Sec.4083(d)(3)
by adding new subparagraphs (3)(A)and(B).
2004 - Subsec.858(a),Pub.L.108-357, amended Sec.4083(d)(1)(A)
by inserting after clause (ii) the following
new clause:
``(iii) inspecting any books and records and
any shipping papers pertaining to such fuel,
and''.
2004 - Pub.L. 108-357, Sec. 853(b). Section 4083 is amended by
redesignating subsections (b) and (c) as subsections (c) and (d),
respectively, and by inserting after subsection (a) the following
new subsection: "(b) Commercial Aviation...".
2004 - Pub. L. 108-357, Sec. 301(c)(8) amends (a)(2)- Gasoline.
1998 - Subsec. (a)(1). Pub. L. 105-206 made technical amendment
to directory language of Pub. L. 105-34, Sec. 1032(a). See 1997
Amendment note below.
1997 - Subsec. (a)(1)(C). Pub. L. 105-34, Sec. 1032(a), as
amended by Pub. L. 105-206, Sec. 6010(h)(1), added subpar. (C).
Subsec. (a)(3). Pub. L. 105-34, Sec. 902(b)(3), substituted ''or
a diesel-powered train'' for '', a diesel-powered train, or a
diesel-powered boat''.
Subsec. (b). Pub. L. 105-34, Sec. 1032(e)(4), substituted
''taxable fuels'' for ''gasoline, diesel fuel,''.
1993 - Pub. L. 103-66 amended heading and text generally. Prior
to amendment, text read as follows:
''(1) For provisions to relieve farmers from excise tax in the
case of gasoline used on the farm for farming purposes, see section
6420.
''(2) For provisions to relieve purchasers of gasoline from
excise tax in the case of gasoline used for certain nonhighway
purposes, used by local transit systems, or sold for certain exempt
purposes, see section 6421.
''(3) For provisions to relieve purchasers of gasoline from
excise tax in the case of gasoline not used for taxable purposes,
see section 6427.''
1986 - Pub. L. 99-514 amended section generally. Prior to
amendment, section 4083 ''Exemption of sales to producer'', read as
follows: ''Under regulations prescribed by the Secretary the tax
imposed by section 4081 shall not apply in the case of sales of
gasoline to a producer of gasoline.''
1976 - Pub. L. 94-455 struck out ''or his delegate'' after
''Secretary''.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub.L.108-357,Sec.870(a); Effective Date:
The amendment made by this section shall apply to fuel removed,
sold, or used after December 31, 2004.
Amendment by Pub.L.108-357,Sec.859(b); Effective Date:
The amendments made by this section shall take effect on January
1, 2005.
Amendment by Pub.L.108-357,Sec.858(a); Effective Date:
The amendments made by this section shall take effect on the date
of the enactment of this Act.
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 section 902(b)(3) of Pub. L. 105-34 effective Jan.
1, 1998, see section 902(c) of Pub. L. 105-34, set out as a note
under section 4041 of this title.
Amendment by section 1032(a), (e)(4) 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.
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.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4041, 4102, 6420, 6421,
6427, 7232 of this title.
