Internal Revenue Code:Sec. 4092. Exemptions - REPEALED

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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 B - Aviation Fuel
        

Statute

      This section repealed by PL 108-357, Sec. 853(d).
   
    Sec. 4092. Exemptions
 
    (a) Nontaxable uses
      No tax shall be imposed by section 4091 on aviation fuel sold by
    a producer or importer for use by the purchaser in a nontaxable use
    (as defined in section 6427(l)(2)(B)).
    (b) No exemption from certain taxes on fuel used in commercial
        aviation
      In the case of fuel sold for use in commercial aviation (other
    than supplies for vessels or aircraft within the meaning of section
    4221(d)(3)), subsection (a) shall not apply to so much of the tax
    imposed by section 4091 as is attributable to -
        (1) the Leaking Underground Storage Tank Trust Fund financing
      rate imposed by such section, and
        (2) in the case of fuel sold after September 30, 1995, 4.3
      cents per gallon of the rate specified in section 4091(b)(1).
    For purposes of the preceding sentence, the term ''commercial
    aviation'' means any use of an aircraft other than in noncommercial
    aviation (as defined in section 4041(c)(2)).
    (c) Sales to producer
      Under regulations prescribed by the Secretary, the tax imposed by
    section 4091 shall not apply to aviation fuel sold to a producer of
    such fuel.
 

Sources

    (Added Pub. L. 100-203, title X, Sec. 10502(a), Dec. 22, 1987, 101
    Stat. 1330-440; amended Pub. L. 100-647, title III, Sec. 3003(a),
    Nov. 10, 1988, 102 Stat. 3616; Pub. L. 103-66, title XIII, Sec.
    13163(a)(1), (3), 13242(a), Aug. 10, 1993, 107 Stat. 453, 519; Pub.
    L. 105-34, title XVI, Sec. 1601(f)(4)(C), Aug. 5, 1997, 111 Stat.
    1091; Pub. L. 105-206, title VI, Sec. 6023(16), July 22, 1998, 112
    Stat. 825.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 4092, acts Aug. 16, 1954, ch. 736, 68A Stat. 484;
    Aug. 11, 1955, ch. 793, Sec. 1(b), 69 Stat. 676; Nov. 9, 1978, Pub.
    L. 95-618, title IV, Sec. 404(b), 92 Stat. 3205, provided for
    certain vendees to be considered as manufacturers and defined
    ''cutting oils'', prior to repeal by Pub. L. 97-424, title V, Sec.
    515(a), (c), Jan. 6, 1983, 96 Stat. 2181, applicable with respect
    to articles sold after Jan. 6, 1983.
                                 AMENDMENTS
      1998 - Subsec. (b). Pub. L. 105-206 directed an amendment
    identical to that made by Pub. L. 105-34. See 1997 Amendment note
    below.
      1997 - Subsec. (b). Pub. L. 105-34 substituted ''section
    4041(c)(2)'' for ''section 4041(c)(4)'' in concluding provisions.
      1993 - Pub. L. 103-66, Sec. 13242(a) amended heading and text
    generally.  Prior to amendment, text defined ''taxable fuel'',
    ''diesel fuel'', ''aviation fuel'', ''producer'', and ''wholesale
    distributor''.
      Subsec. (a)(2). Pub. L. 103-66, Sec. 13163(a)(1), substituted '',
    a diesel-powered train, or a diesel-powered boat'' for ''or a
    diesel-powered train''.
      Subsec. (b)(1)(B). Pub. L. 103-66, Sec. 13163(a)(3), substituted
    ''vessels for use in an off-highway business use (as defined in
    section 6421(e)(2)(B))'' for ''commercial and noncommercial
    vessels'' in cl. (iii) and in last sentence.
      1988 - Subsec. (b)(1)(B). Pub. L. 100-647 added cl. (iii) and
    sentence at end providing that a retailer shall not be treated as
    not described in cl. (iii) by reason of selling de minimis amounts
    of diesel fuel other than as supplies for commercial and
    noncommercial vessels.
                      EFFECTIVE DATE OF 1997 AMENDMENT
      Amendment by Pub. L. 105-34 effective as if included in the
    provisions of the Small Business Job Protection Act of 1996, Pub.
    L. 104-188, to which it relates, see section 1601(j) of Pub. L.
    105-34, set out as a note under section 23 of this title.
                      EFFECTIVE DATE OF 1993 AMENDMENT
      Amendment by section 13163(a)(1), (3) of Pub. L. 103-66 effective
    Jan. 1, 1994, see section 13163(d) 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 1988 AMENDMENT
      Section 3003(b) of Pub. L. 100-647 provided that: ''The
    amendments made by this section (amending this section) shall apply
    to sales after December 31, 1988.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 6427 of this title.