Internal Revenue Code:Sec. 4093. Definitions - REPEALED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This section repealed by PL 108-357, Sec. 853(d).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. 4093. Definitions
(a) Aviation fuel
For purposes of this subpart, the term ''aviation fuel'' means
kerosene and any other liquid (other than any product taxable under
section 4081) which is suitable for use as a fuel in an aircraft.
(b) Producer
For purposes of this subpart -
(1) Certain persons treated as producers
(A) In general
The term ''producer'' includes any person described in
subparagraph (B) and registered under section 4101 with respect
to the tax imposed by section 4091.
(B) Persons described
A person is described in this subparagraph if such person is
-
(i) a refiner, blender, or wholesale distributor of
aviation fuel, or
(ii) a dealer selling aviation fuel exclusively to
producers of aviation fuel.
(C) Reduced rate purchasers treated as producers
Any person to whom aviation fuel is sold at a reduced rate
under this subpart shall be treated as the producer of such
fuel.
(2) Wholesale distributor
For purposes of paragraph (1), the term ''wholesale
distributor'' includes any person who sells aviation fuel to
producers, retailers, or to users who purchase in bulk quantities
and accept delivery into bulk storage tanks. Such term does not
include any person who (excluding the term ''wholesale
distributor'' from paragraph (1)) is a producer or importer.
Sources
(Added Pub. L. 100-203, title X, Sec. 10502(a), Dec. 22, 1987, 101
Stat. 1330-440; amended Pub. L. 100-647, title II, Sec. 2004(s)(1),
title III, Sec. 3001(a), Nov. 10, 1988, 102 Stat. 3609, 3613; Pub.
L. 101-508, title XI, Sec. 11211(b)(4)(A), 11212(b)(4),
11704(a)(20), Nov. 5, 1990, 104 Stat. 1388-425, 1388-431, 1388-519;
Pub. L. 103-66, title XIII, Sec. 13241(f)(3), (4), 13242(a), Aug.
10, 1993, 107 Stat. 511, 512, 520; Pub. L. 104-188, title I, Sec.
1702(b)(2)(A), Aug. 20, 1996, 110 Stat. 1868; Pub. L. 105-34, title
X, Sec. 1032(e)(5), Aug. 5, 1997, 111 Stat. 935.)
Miscellaneous
PRIOR PROVISIONS
A prior section 4093, acts Aug. 16, 1954, ch. 736, 68A Stat. 484;
Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), 90
Stat. 1834; Nov. 9, 1978, Pub. L. 95-618, title IV, Sec. 404(a), 92
Stat. 3204, exempted from tax imposed by former section 4091 of
this title lubricating oils sold to a manufacturer or producer of
lubricating oils for resale, or for certain uses of lubricating oil
in producing rerefined oil, 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.
A prior section 4094, added Pub. L. 89-44, title II, Sec.
202(c)(1)(A), June 21, 1965, 79 Stat. 139, provided cross reference
to sections 39 and 6424 of this title for provisions to relieve
purchasers of lubricating oil from excise tax in the case of
lubricating oil used otherwise than in a highway motor vehicle,
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
1997 - Subsec. (a). Pub. L. 105-34 substituted ''kerosene and any
other liquid'' for ''any liquid''.
1996 - Subsec. (c)(2)(B). Pub. L. 104-188 amended subpar. (B), as
in effect before the amendments made by the Revenue Reconciliation
Act of 1993 (ch. I, Sec. 13001-13444, of title XIII of Pub. L.
103-66) by inserting before the period ''unless such fuel is sold
for exclusive use by a State or any political subdivision
thereof''. Prior to amendment by Pub. L. 103-66, subpar. (B) read
as follows:
''(B) Deficit reduction tax on fuel used in trains. - In the case
of fuel sold for use in a diesel-powered train, paragraph (1) also
shall not apply to so much of the tax imposed by section 4091 as is
attributable to the diesel fuel deficit reduction rate imposed by
such section.''
See 1993 Amendment note below.
1993 - Pub. L. 103-66, Sec. 13242(a), amended heading and text
generally, substituting subsecs. (a) and (b) for former subsecs.
(a) to (f) relating to exemptions from tax imposed under section
4091, information reporting, administrative rules, and cross
references.
Subsec. (c)(2)(A), (B). Pub. L. 103-66, Sec. 13241(f)(3), amended
subpars. (A) and (B) generally to read as follows:
''(A) No exemption from certain taxes on fuel used in
diesel-powered trains. - In the case of fuel sold for use in a
diesel-powered train, paragraph (1) shall not apply to so much of
the tax imposed by section 4091 as is attributable to the Leaking
Underground Storage Tank Trust Fund financing rate and the diesel
fuel deficit reduction rate imposed under such section. The
preceding sentence shall not apply in the case of fuel sold for
exclusive use by a State or any political subdivision thereof.
''(B) No exemption from leaking underground storage tank trust
fund 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)),
paragraph (1) also shall not apply to so much of the tax imposed by
section 4091 as is attributable to the Leaking Underground Storage
Tank Trust Fund financing rate imposed by such section. 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)(4)).''
Subsec. (d). Pub. L. 103-66, Sec. 13241(f)(4), inserted ''and the
aviation fuel deficit reduction rate'' after ''rate''.
1990 - Subsec. (c)(2)(B), (C). Pub. L. 101-508, Sec.
11211(b)(4)(A), added subpar. (B) and redesignated former subpar.
(B) as (C).
Subsec. (c)(4)(D). Pub. L. 101-508, Sec. 11704(a)(20),
substituted ''reduced-tax sale'' for ''reduced tax sale''.
Subsecs. (e), (f). Pub. L. 101-508, Sec. 11212(b)(4),
redesignated subsec. (f) as (e) and struck out former subsec. (e)
which read as follows: ''The Secretary may require -
''(1) information reporting by each remitter of the tax imposed
by section 4091, and
''(2) information reporting by, and registration of, such other
persons as the Secretary deems necessary to carry out this
subpart.''
1988 - Subsec. (c). Pub. L. 100-647, Sec. 3001(a), substituted
present heading for ''Authority to exempt certain other uses'' and
amended text generally. Prior to amendment, text read as follows:
''Subject to such terms and conditions as the Secretary may provide
(including the application of section 4101), the Secretary may by
regulation provide that -
''(1) the Highway Trust Fund financing rate under section 4091
shall not apply to diesel fuel sold for use by any purchaser as a
fuel in a diesel-powered train,
''(2) the Airport and Airway Trust Fund financing rate under
section 4091 shall not apply to aviation fuel sold for use by any
purchaser as a fuel in an aircraft not in noncommercial aviation
(as defined in section 4041(c)(4)),
''(3) the tax imposed by section 4091 shall not apply to
taxable fuel sold for use by any purchaser other than as a motor
fuel, and
''(4) the tax imposed by section 4091 shall not apply to
taxable fuel sold for the exclusive use of any State, any
political subdivision of a State, or the District of Columbia.''
Subsecs. (d) to (f). Pub. L. 100-647, Sec. 2004(s)(1), added
subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and
(f), respectively.
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
Amendment by Pub. L. 104-188 effective, except as otherwise
expressly provided, as if included in the provision of the Revenue
Reconciliation Act of 1990, Pub. L. 101-508, title XI, to which
such amendment relates, see section 1702(i) of Pub. L. 104-188, set
out as a note under section 38 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 13241(f)(3), (4) 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 1990 AMENDMENT
Amendment by section 11211(b)(4)(A) of Pub. L. 101-508 effective
Dec. 1, 1990, see section 11211(b)(7) of Pub. L. 101-508, set out
as a note under section 4041 of this title.
Amendment by section 11212(b)(4) of Pub. L. 101-508 effective
Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101-508, set out
as a note under section 4081 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 2004(s)(1) of Pub. L. 100-647 effective,
except as otherwise provided, as if included in the provisions of
the Revenue Act of 1987, Pub. L. 100-203, title X, to which such
amendment relates, see section 2004(u) of Pub. L. 100-647, set out
as a note under section 56 of this title.
Section 3001(c) of Pub. L. 100-647 provided that:
''(1) In general. - The amendments made by this section (amending
this section and sections 6724 and 7232 of this title) shall take
effect on January 1, 1989.
''(2) Refunds with interest for pre-effective date purchases. -
''(A) In general. - In the case of fuel -
''(i) which is purchased from a producer or importer during
the period beginning on April 1, 1988, and ending on December
31, 1988,
''(ii) which is used (before the claim under this
subparagraph is filed) by any person in a nontaxable use (as
defined in section 6427(l)(2) of the 1986 Code), and
''(iii) with respect to which a claim is not permitted to be
filed for any quarter under section 6427(i) of the 1986 Code,
the Secretary of the Treasury or the Secretary's delegate shall
pay (with interest) to such person the amount of tax imposed on
such fuel under section 4091 of the 1986 Code (to the extent not
attributable to amounts described in section 6427(l)(3) of the
1986 Code) if claim therefor is filed not later than June 30,
1989. Not more than 1 claim may be filed under the preceding
sentence and such claim shall not be taken into account under
section 6427(i) of the 1986 Code. Any claim for refund filed
under this paragraph shall be considered a claim for refund under
section 6427(l) of the 1986 Code.
''(B) Interest. - The amount of interest payable under
subparagraph (A) shall be determined under section 6611 of the
1986 Code except that the date of the overpayment with respect to
fuel purchased during any month shall be treated as being the 1st
day of the succeeding month. No interest shall be paid under
this paragraph with respect to fuel used by any agency of the
United States.
''(C) Registration procedures required to be specified. - Not
later than the 30th day after the date of the enactment of this
Act (Nov. 10, 1988), the Secretary of the Treasury or the
Secretary's delegate shall prescribe the procedures for complying
with the requirements of section 4093(c)(3) of the 1986 Code (as
added by this section).''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6416, 6724 of this title.
