Internal Revenue Code:Sec. 4041. Imposition of tax
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 31 - RETAIL EXCISE TAXES
Subchapter B - Special Fuels
Statute
Sec. 4041. Imposition of tax
(a) Diesel fuel and special motor fuels
(1) Tax on diesel fuel and kerosene in certain cases
(A) In general
There is hereby imposed a tax on any liquid other than
gasoline (as defined in section 4083) -
(i) sold by any person to an owner, lessee, or other
operator of a diesel-powered highway vehicle or a
diesel-powered train for use as a fuel in such vehicle or
train, or
(ii) used by any person as a fuel in a diesel-powered
highway vehicle or a diesel-powered train unless there was a
taxable sale of such fuel under clause (i).
(B) Exemption for previously taxed fuel
No tax shall be imposed by this paragraph on the sale or use
of any liquid if tax was imposed on such liquid under section
4081 (other than such tax at the Leaking Underground
Storage Tank Trust Fund financing rate) and the tax
thereon was not credited or refunded.
(C) Rate of tax
(i) In general
Except as otherwise provided in this subparagraph, the rate
of the tax imposed by this paragraph shall be the rate of tax
specified in section 4081(a)(2)(A) on diesel fuel which is in
effect at the time of such sale or use.
(ii) Rate of tax on trains
In the case of any sale for use, or use, of diesel fuel in
a train, the rate of tax imposed by this paragraph shall be -
(I) 3.3 cents per gallon after
December 31, 2004, and before July 1,
2005,
(II) 2.3 cents per gallon after
June 30, 2005, and before January 1,
2007, and
(III) 0 after December 31, 2006.
(iii) Rate of tax on certain buses
(I) In general
Except as provided in subclause (II), in the case of fuel
sold for use or used in a use described in section
6427(b)(1) (after the application of section 6427(b)(3)),
the rate of tax imposed by this paragraph shall be 7.3
cents per gallon (4.3 cents per gallon after September 30,
2011).
(II) School bus and intracity transportation
No tax shall be imposed by this paragraph on any sale for
use, or use, described in subparagraph (B) or (C) of
section 6427(b)(2).
(2) Alternative fuels
(A) In general
There is hereby imposed a tax on any liquid (other than gas
oil, fuel oil, or any product taxable under section 4081) -
(i) sold by any person to an owner, lessee, or other
operator of a motor vehicle or motorboat for use as a fuel in
such motor vehicle or motorboat, or
(ii) used by any person as a fuel in a motor vehicle or
motorboat unless there was a taxable sale of such liquid
under clause (i).
(B) Rate of tax
The rate of the tax imposed by this paragraph shall be -
(i) except as otherwise provided in this subparagraph, the
rate of tax specified in section 4081(a)(2)(A)(i) which is in
effect at the time of such sale or use,
(ii) in the case of liquefied natural gas, any liquid fuel
(other than ethanol and methanol) derived from coal
(including peat), and liquid hydrocarbons derived from
biomass (as defined in 45K(c)(3) ), 24.3 cents per gallon.
(3) Compressed natural gas
(A) In general
There is hereby imposed a tax on compressed natural gas -
(i) sold by any person to an owner, lessee, or other
operator of a motor vehicle or motorboat for use as a fuel in
such motor vehicle or motorboat, or
(ii) used by any person as a fuel in a motor vehicle or
motorboat unless there was a taxable sale of such gas under
clause (i).
The rate of the tax imposed by this paragraph shall be 18.3 cents
per energy equivalent of a gallon of gasoline.
(B) Bus uses
No tax shall be imposed by this paragraph on any sale for
use, or use, described in subparagraph (B) or (C) of section
6427(b)(2) (relating to school bus and intracity
transportation).
(C) Administrative provisions
For purposes of applying this title with respect to the taxes
imposed by this subsection, references to any liquid subject to
tax under this subsection shall be treated as including
references to compressed natural gas subject to tax under this
paragraph, and references to gallons shall be treated as
including references to energy equivalent of a gallon of gasoline
with respect to such gas.
(b) Exemption for off-highway business use; reduction in tax for
qualified methanol and ethanol fuel
(1) Exemption for off-highway business use
(A) In general
No tax shall be imposed by subsection (a) on
liquids sold for use or used in an off-highway business use.
(B) Tax where other use
If a liquid on which no tax was imposed by reason of
subparagraph (A) is used otherwise than in an off-highway
business use, a tax shall be imposed by paragraph (1)(B),
(2)(B), or (3)(A)(ii) of subsection (a) (whichever is
appropriate) and by the corresponding provision of subsection
(d)(1) (if any).
(C) Off-highway business use defined
For purposes of this subsection, the term ''off-highway
business use'' has the meaning given to such term by section
6421(e)(2); except that such term shall not, for purposes of
subsection (a)(1), include use in a diesel-powered train.
(2) Qualified methanol and ethanol fuel
(A) In general
In the case of any qualified methanol or ethanol fuel -
(i) the rate applicable under subsection (a)(2) shall be
the applicable blender rate per gallon less than the
otherwise applicable rate (6 cents per gallon in the case of
a mixture none of the alcohol in which consists of ethanol),
and
(ii) subsection (d)(1) shall be applied by substituting
''0.05 cent'' for ''0.1 cent'' with respect to the sales and
uses to which clause (i) applies.
(B) Qualified methanol and ethanol fuel produced from coal
The term ''qualified methanol or ethanol fuel'' means any
liquid at least 85 percent of which consists of methanol,
ethanol, or other alcohol produced from coal (including peat).
(C) Applicable blender rate
For purposes of subparagraph (A)(i), the applicable blender
rate is -
(i) except as provided in clause (ii), 5.4 cents, and
(ii) for sales or uses during calendar years 2001 through
2008, 1/10 of the blender amount applicable under section
40(h)(2) for the calendar year in which the sale or use
occurs.
(D) Termination
On and after January 1, 2009, subparagraph (A) shall not
apply.
(c) Certain Liquids Used as a Fuel in Aviation.--
(1) In general.--There is hereby imposed a tax upon
any liquid for use as a fuel other than aviation gasoline'--
(A) sold by any person to an owner, lessee, or
other operator of an aircraft for use in such aircraft,
or
(B) used by any person in an aircraft unless there
was a taxable sale of such fuel under subparagraph (A).
(2) Exemption for previously taxed fuel.--No tax shall be
imposed by this subsection on the sale or use of any liquid
for use as a fuel other than aviation gasoline if tax was
imposed on such liquid under section 4081 (other than such
tax at the Leaking Underground Storage Tank Trust Fund
financing rate)' and the tax thereon was not credited or
refunded.
(3) RATE OF TAX- The rate of tax imposed by this subsection shall
be 21.8 cents per gallon (4.3 cents per gallon with respect to
any sale or use for commercial aviation).
(d) Additional taxes to fund Leaking Underground Storage Tank Trust
Fund
(1) Tax on sales and uses subject to tax under subsection (a)
In addition to the taxes imposed by subsection (a), there is
hereby imposed a tax of 0.1 cent a gallon on the sale or use of
any liquid (other than liquefied petroleum gas and other than
liquefied natural gas) if tax is imposed by subsection (a)(1) or
(2) on such sale or use.
(2) Liquids used in aviation
In addition to the taxes imposed by subsection (c), there is
hereby imposed a tax of 0.1 cent a gallon on any liquid (other
than gasoline (as defined in section 4083)) -
(A) sold by any person to an owner, lessee, or other operator
of an aircraft for use as a fuel in such aircraft, or
(B) used by any person as a fuel in an aircraft unless there
was a taxable sale of such liquid under subparagraph (A).
No tax shall be imposed by this paragraph on the sale or use of
any liquid if there was a taxable sale of such liquid under
section 4081.
(3)Diesel fuel used in trains.--In the case of any sale
for use or use after December 31, 2006, there is hereby
imposed a tax of 0.1 cent per gallon on any liquid other than
gasoline (as defined in section 4083)--
(A) sold by any person to an owner, lessee, or
other operator of a diesel-powered train for use as a
fuel in such train, or
(B) used by any person as a fuel in a diesel-
powered train unless there was a taxable sale of such
fuel under subparagraph (A).
No tax shall be imposed by this paragraph on the sale or use of
any liquid if tax was imposed on such liquid under section
4081.
(4) Termination
The taxes imposed by this subsection shall not apply during any
period during which the Leaking Underground Storage Tank Trust
Fund financing rate under section 4081 does not apply.
(5) NONAPPLICATION OF EXEMPTIONS OTHER THAN FOR EXPORTS- For
purposes of this section, the tax imposed under this
subsection shall be determined without regard to
subsections (f), (g) (other than with respect to any sale
for export under paragraph (3) thereof), (h), and (l).
(e) Deleted by PL 108-357, Sec. 853(d)(2)(C).
(f) Exemption for farm use
(1) Exemption
Under regulations prescribed by the Secretary, no tax shall be
imposed under this section on any liquid sold for use or used on
a farm for farming purposes.
(2) Use on a farm for farming purposes
For purposes of paragraph (1) of this subsection, use on a farm
for farming purposes shall be determined in accordance with
paragraphs (1), (2), and (3) of section 6420(c).
(g) Other exemptions
Under regulations prescribed by the Secretary, no tax shall be
imposed under this section -
(1) on any liquid sold for use or used as supplies for vessels
or aircraft (within the meaning of section 4221(d)(3));
(2) with respect to the sale of any liquid for the exclusive
use of any State, any political subdivision of a State, or the District
of Columbia, or with respect to the use by any of the
foregoing of any liquid as a fuel;
(3) upon the sale of any liquid for export, or for shipment to
a possession of the United States, and in due course so exported
or shipped;
(4) with respect to the sale of any liquid to a nonprofit
educational organization for its exclusive use, or with respect
to the use by such a nonprofit educational organization of any
liquid as a fuel; and
(5) with respect to the sale of any liquid to a qualified
blood collector organization (as defined in section 7701(a)(49))
for such organization's exclusive use in the collection,
storage, or transportation of blood.
For purposes of paragraph (4), the term ''nonprofit educational
organization'' means an educational organization described in
section 170(b)(1)(A)(ii) which is exempt from income tax under
section 501(a). The term also includes a school operated as an
activity of an organization described in section 501(c)(3) which is
exempt from income tax under section 501(a), if such school
normally maintains a regular faculty and curriculum and normally
has a regularly enrolled body of pupils or students in attendance
at the place where its educational activities are regularly carried
on.
(h) Exemption for use by certain aircraft museums
(1) Exemption
Under regulations prescribed by the Secretary, no tax shall be
imposed under this section on any liquid sold for use or used by
an aircraft museum in an aircraft or vehicle owned by such museum
and used exclusively for purposes set forth in paragraph (2)(C).
(2) Definition of aircraft museum
For purposes of this subsection, the term ''aircraft museum''
means an organization -
(A) described in section 501(c)(3) which is exempt from
income tax under section 501(a),
(B) operated as a museum under charter by a State or the
District of Columbia, and
(C) operated exclusively for the procurement, care, and
exhibition of aircraft of the type used for combat or transport
in World War II.
(i) Deleted by PL 108-357, Sec. 853(d)(2)(D).
(j) Sales by United States, etc.
The taxes imposed by this section shall apply with respect to
liquids sold at retail by the United States, or by any agency or
instrumentality of the United States, unless sales by such agency
or instrumentality are by statute specifically exempted from such
taxes.
(k) Repealed [by Pub. L. 108-357, Sec. 301(c)(6)]
(l) Exemption for certain uses
No tax shall be imposed under this section on any liquid sold for
use in, or used in, a helicopter or a fixed-wing aircraft for
purposes of providing transportation with respect to which the
requirements of subsection (f) or (g) of section 4261 are met.
(m) Certain alcohol fuels
(1) In general.--In the case of the sale or use of any
partially exempt methanol or ethanol fuel the rate of the tax
imposed by subsection (a)(2) shall be--
(A) after September 30, 1997, and before October 1, 2011--
(i) in the case of fuel none of the alcohol in which consists
of ethanol, 9.15 cents per gallon, and
(ii) in any other case, 11.3 cents per gallon, and
(B) after September 30, 2011--
(i) in the case of fuel none of the alcohol in which consists
of ethanol, 2.15 cents per gallon, and
(ii) in any other case, 4.3 cents per gallon.
(2) Partially exempt methanol or ethanol fuel
The term ''partially exempt methanol or ethanol fuel'' means
any liquid at least 85 percent of which consists of methanol,
ethanol, or other alcohol produced from natural gas.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 478; Mar. 30, 1955, ch. 18, Sec.
3(a)(1), 69 Stat. 14; Mar. 29, 1956, ch. 115, Sec. 3(a)(1), 70
Stat. 66; Apr. 2, 1956, ch. 160, Sec. 2(a)(1), 70 Stat. 89; June
29, 1956, ch. 462, title II, Sec. 202, 70 Stat. 387; Pub. L.
85-859, title I, Sec. 119(b)(1), Sept. 2, 1958, 72 Stat. 1286; Pub.
L. 86-342, title II, Sec. 201(b), Sept. 21, 1959, 73 Stat. 613;
Pub. L. 87-61, title II, Sec. 201(a), (c), (d), June 29, 1961, 75
Stat. 123, 124; Pub. L. 89-44, title VIII, Sec. 802(a)(2), June 21,
1965, 79 Stat. 159; Pub. L. 91-258, title II, Sec. 202, May 21,
1970, 84 Stat. 237; Pub. L. 91-605, title III, Sec. 303(a)(1), (2),
Dec. 31, 1970, 84 Stat. 1743; Pub. L. 94-280, title III, Sec.
303(a)(1), (2), May 5, 1976, 90 Stat. 456; Pub. L. 94-455, title
XIX, Sec. 1904(a)(1)(B), (C), 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1810, 1811, 1834; Pub. L. 94-530, Sec. 1(a), Oct. 17, 1976,
90 Stat. 2487; Pub. L. 95-599, title V, Sec. 502(a)(1), (b), Nov.
6, 1978, 92 Stat. 2756, 2757; Pub. L. 95-600, title VII, Sec.
703(l)(1), (2), Nov. 6, 1978, 92 Stat. 2942; Pub. L. 95-618, title
II, Sec. 221(b)(1), 222(a)(2), 233(a)(3)(B), Nov. 9, 1978, 92 Stat.
3185, 3187, 3191; Pub. L. 96-223, title II, Sec. 232(a)(2), Apr. 2,
1980, 94 Stat. 273; Pub. L. 96-298, Sec. 1(a), July 1, 1980, 94
Stat. 829; Pub. L. 97-248, title II, Sec. 279(a), (b)(1), Sept. 3,
1982, 96 Stat. 563; Pub. L. 97-424, title V, Sec. 511(a)(2),
(b)(1), (c)(2), (d)(2), (g)(1), 516(a)(1), (b)(1), Jan. 6, 1983, 96
Stat. 2169-2171, 2173, 2182, 2183; Pub. L. 98-369, div. A, title
IX, Sec. 911(a), 912(a), 913(a), title X, Sec. 1018(a), July 18,
1984, 98 Stat. 1005, 1007, 1008, 1021; Pub. L. 99-499, title V,
Sec. 521(a)(2), (d)(1)-(3), Oct. 17, 1986, 100 Stat. 1776, 1779;
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1702(a), title XVIII, Sec. 1878(c)(1), Oct. 22, 1986, 100 Stat.
2229, 2773, 2903; Pub. L. 100-17, title V, Sec. 502(a)(1),
(b)(1)-(3), (c)(1), Apr. 2, 1987, 101 Stat. 256, 257; Pub. L.
100-203, title X, Sec. 10502(b), Dec. 22, 1987, 101 Stat. 1330-441;
Pub. L. 100-223, title IV, Sec. 402(b), 404(b), 405(b)(3), Dec. 30,
1987, 101 Stat. 1532, 1533, 1535; Pub. L. 100-647, title I, Sec.
1017(c)(3), (4), title II, Sec. 2001(d)(2), (3)(A)-(D), Nov. 10,
1988, 102 Stat. 3576, 3595; Pub. L. 101-508, title XI, Sec.
11211(a)(4), (b)(3), (6)(C)-(E)(i), (F), (d)(1), (2), (e)(1), (2),
11213(b)(2)(A), (B), (d)(2)(B), (e)(3), Nov. 5, 1990, 104 Stat.
1388-423, 1388-425 to 1388-427, 1388-433, 1388-436; Pub. L.
102-240, title VIII, Sec. 8002(b)(1), (2), Dec. 18, 1991, 105 Stat.
2203; Pub. L. 103-66, title XIII, Sec. 13163(a)(2), 13241(b)(2)(A),
(B)(iii), (c), (e), (f)(1), (2), 13242(d)(3)-(13), Aug. 10, 1993,
107 Stat. 453, 510, 511, 522-524; Pub. L. 104-188, title I, Sec.
1208, 1609(a)(3), (g)(3), (4)(A), Aug. 20, 1996, 110 Stat. 1776,
1841-1843; Pub. L. 105-2, Sec. 2(a)(3), Feb. 28, 1997, 111 Stat. 4;
Pub. L. 105-34, title IX, Sec. 902(b)(1), (2), 907(a), (b), title
X, Sec. 1031(a)(3), 1032(e)(1), (2), title XIV, Sec. 1435(b), title
XVI, Sec. 1601(f)(4)(A), (B), Aug. 5, 1997, 111 Stat. 873, 875,
929, 935, 1053, 1090; Pub. L. 105-178, title IX, Sec.
9002(a)(1)(A)-(C), 9003(a)(1)(A), (B), (b)(2)(A), 9006(a), June 9,
1998, 112 Stat. 499, 501, 502, 506; Pub. L. 105-206, title VI, Sec.
6010(g)(1), July 22, 1998, 112 Stat. 814.)
References in Text
REFERENCES IN TEXT
The date of the enactment of the Airport and Airway Trust Fund
Tax Reinstatement Act of 1997, referred to in subsec. (c)(3)(A), is
the date of enactment of Pub. L. 105-2, which was approved Feb. 28,
1997.
Miscellaneous
AMENDMENTS
2006 - Tax Relief and Health Care Act of 2006 (P.L. 109-432)
SEC. 208. SPECIAL RULE FOR QUALIFIED METHANOL OR ETHANOL FUEL.
(a) Extension.--Subparagraph (D) of section <<NOTE: 26 USC
4041.>> 4041(b)(2) is amended by striking ``October 1, 2007'' and
inserting ``January 1, 2009''.
(b) Applicable Blender Rate.--Section 4041(b)(2)(C)(ii) is amended
by striking ``2007'' and inserting ``2008''.
(c) Clerical Amendment.--The heading for section 4041(b)(2)(B) is
amended to read as follows: ``Qualified methanol and ethanol fuel
produced from coal''.
2006 - Pension Protection Act of 2006 (P.L. 109-280)
SEC. 1207. EXCISE TAXES EXEMPTION FOR BLOOD COLLECTOR ORGANIZATIONS.
(a) Exemption From Imposition of Special Fuels Tax.--Section 4041(g)
(relating to other exemptions) is amended by striking ``and'' at the end
of paragraph (3), by striking the period in paragraph (4) and inserting
``; and'', and by inserting after paragraph (4) the following new
paragraph:
``(5) with respect to the sale of any liquid to a qualified
blood collector organization (as defined in section 7701(a)(49))
for such organization's exclusive use in the collection,
storage, or transportation of blood.''.
2005 - Energy Policy Act, Sec.1362(b)(2)(C),
amended Sec.4041(d) by adding a new Paragraph (5).
Effective Dates-
(1) IN GENERAL- Except as provided in paragraph (2),
the amendments made by this section shall take effect
on October 1, 2005.
(2) NO EXEMPTION- The amendments made by subsection (b)
shall apply to fuel entered, removed, or sold after
September 30, 2005.
2005 - Public Law 109-059 , Sec. 11113, amends Sec. 4041(a)(2)(B) by
striking paragraphs (ii) and (iii) and inserting new paragraph (ii);
amends Sec. 4041(a)(2) by changing the heading to "Alternative Fuels";
amends Sec. 4041(a)(3)(A) to read "18.3 cents per energy equivalent
of a gallon of gas"; amends 4041(a)(3)(C) by replacing "MCF" with
"energy equivalent of a gallon of gasoline". Effective date: Amendments
made by this section shall apply to any sale or use for any period after
September 30, 2005.
2005 - Public Law 109-059, Section 11161 amends Sec. 4041(c)
by striking `aviation-grade kerosene' in paragraph (1) and inserting
`any liquid for use as a fuel other than aviation gasoline',
by striking `aviation-grade kerosene' in paragraph (2) and inserting
`liquid for use as a fuel other than aviation gasoline',
by striking paragraph (3) and inserting the following new paragraph:
(3) RATE OF TAX- The rate of tax imposed by this subsection shall be
21.8 cents per gallon (4.3 cents per gallon with respect to any sale
or use for commercial aviation).', and by striking `Aviation-Grade
Kerosene' in the heading thereof and inserting `Certain Liquids Used
as a Fuel in Aviation'. Section 4041(a)(1)(B) was amended by
striking the last sentence. 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 4041(a)(1)(C)(iii)(I), (a)(2)(B), and (m)(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.
2004 - Pub.L.,108-357, Sec.871, 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.
2004 - Pub. L. 108-357, Sec. 853(d)(2). Section 4041(c) is amended
by inserting new subsection : "(c) Aviation-Grade Kerosene...".
Section 4041(d)(2) is amended by striking ``section 4091'' and
inserting ``section 4081''. Section 4041 is amended by striking
subsection (e). Section 4041 is amended by striking subsection (i).
Section 4041(m)(1) is amended by striking and inserting a new
paragraph (1).
Effective Date.--The <<NOTE: 26 USC 4041 note.>> amendments made
by this section shall apply to aviation-grade kerosene removed, entered,
or sold after December 31, 2004.
2004 - Pub. L. 108-357, Sec. 853(a)(6). Subparagraph (B) of
section 4041(a)(1) is amended by adding at the end the following
new sentence: ``This subparagraph shall not apply to aviation-grade
kerosene.'' The heading for paragraph (1) of section 4041(a) is
amended by inserting ``and kerosene'' after ``diesel fuel''.
2004 - Subsec.241(a)(2)(A),Pub.L.108-357, amended Sec.4041(d)
by redesignating paragraph (3) as (4) and adding a new paragraph
(3).
2004 - Subsec.241(a)(1),Pub.L.108-357, amended Sec.4041(a)(1)
(C)(ii)by amending subclauses (I), (II), and (III). Amendments
made by this Sec.241(a)(1) shall take effect on January 1, 2005.
2004 - PL 108-357, Sec. 301(c)(5). Section 4041(b)(2)(B) is amended
by striking ``a substance other than petroleum or natural gas'' and
inserting ``coal (including peat)''.
2004 - PL 108-357, Sec. 301(c)(6). Section 4041(k) is repealed.
1998 - Subsec. (a)(1)(C)(ii)(II). Pub. L. 105-178, Sec.
9006(a)(1), substituted ''November 1, 1998'' for ''October 1,
1999''.
Subsec. (a)(1)(C)(ii)(III). Pub. L. 105-178, Sec. 9006(a)(2),
substituted ''October 31, 1998'' for ''September 30, 1999''.
Subsec. (a)(1)(C)(iii)(I). Pub. L. 105-178, Sec. 9002(a)(1)(A),
substituted ''2005'' for ''1999''.
Subsec. (a)(2)(B). Pub. L. 105-178, Sec. 9002(a)(1)(B),
substituted ''2005'' for ''1999'' in concluding provisions.
Subsec. (b)(2)(A)(i). Pub. L. 105-178, Sec. 9003(b)(2)(A)(i),
substituted ''the applicable blender rate'' for ''5.4 cents''.
Subsec. (b)(2)(C). Pub. L. 105-178, Sec. 9003(b)(2)(A)(ii), added
subpar. (C). Former subpar. (C) redesignated (D).
Pub. L. 105-178, Sec. 9003(a)(1)(A), substituted ''2007'' for
''2000''.
Subsec. (b)(2)(D). Pub. L. 105-178, Sec. 9003(b)(2)(A)(ii),
redesignated subpar. (C) as (D).
Subsec. (k)(3). Pub. L. 105-178, Sec. 9003(a)(1)(B), substituted
''2007'' for ''2000''.
Subsec. (l). Pub. L. 105-206 substituted ''subsection (f) or
(g)'' for ''subsection (e) or (f)''.
Subsec. (m)(1)(A). Pub. L. 105-178, Sec. 9002(a)(1)(C),
substituted ''2005'' for ''1999'' in two places.
1997 - Subsec. (a)(1)(A). Pub. L. 105-34, Sec. 902(b)(1),
substituted ''or a diesel-powered train'' for '', a diesel-powered
train, or a diesel-powered boat'' in cls. (i) and (ii) and
''vehicle or train'' for ''vehicle, train, or boat'' in cl. (i).
Subsec. (a)(1)(D). Pub. L. 105-34, Sec. 902(b)(2), struck out
heading and text of subpar. (D). Text read as follows: ''In the
case of any sale for use, or use, of fuel in a diesel-powered
motorboat -
''(i) no tax shall be imposed by subsection (a) or (d)(1)
during the period beginning on the date which is 7 days after the
date of the enactment of the Small Business Job Protection Act of
1996 and ending on December 31, 1997,
''(ii) effective during the period after September 30, 1999,
and before January 1, 2000, the rate of tax imposed by this
paragraph is 24.3 cents per gallon, and
''(iii) the termination of the tax under subsection (d) shall
not occur before January 1, 2000.''
Subsec. (a)(2). Pub. L. 105-34, Sec. 907(a)(1), amended heading
and text of par. (2) generally. Prior to amendment, text read as
follows: ''There is hereby imposed a tax on benzol, benzene,
naphtha, liquefied petroleum gas, casing head and natural gasoline,
or any other liquid (other than kerosene, gas oil, or fuel oil, or
any product taxable under section 4081) -
''(A) sold by any person to an owner, lessee, or other operator
of a motor vehicle or motorboat for use as a fuel in such motor
vehicle or motorboat, or
''(B) used by any person as a fuel in a motor vehicle or
motorboat unless there was a taxable sale of such liquid under
subparagraph (A).
The rate of the tax imposed by this paragraph shall be the rate of
tax specified in section 4081(a)(2)(A)(i) on gasoline which is in
effect at the time of such sale or use.''
Pub. L. 105-34, Sec. 1601(f)(4)(B), substituted ''section
4081(a)(2)(A)(i)'' for ''section 4081(a)(2)(A)'' in concluding
provisions.
Subsec. (a)(2)(A). Pub. L. 105-34, Sec. 1032(e)(1), struck out
''kerosene,'' after ''(other than'' in introductory provisions.
Subsec. (c)(1). Pub. L. 105-34, Sec. 1032(e)(2), substituted
''kerosene and any other liquid'' for ''any liquid'' in
introductory provisions.
Subsec. (c)(2). Pub. L. 105-34, Sec. 1435(b), inserted ''or by
reason of section 4261(h)'' before period at end.
Subsec. (c)(3). Pub. L. 105-2 amended heading and text of par.
(3) generally. Prior to amendment, text read as follows: ''The
taxes imposed by paragraph (1) shall apply during the period
beginning on September 1, 1982, and ending on December 31, 1995,
and during the period beginning on the date which is 7 calendar
days after the date of the enactment of the Small Business Job
Protection Act of 1996 and ending on December 31, 1996. The
termination under the preceding sentence shall not apply to so much
of the tax imposed by paragraph (1) as does not exceed 4.3 cents
per gallon.''
Subsec. (c)(3)(B). Pub. L. 105-34, Sec. 1031(a)(3), substituted
''September 30, 2007'' for ''September 30, 1997''.
Subsec. (d)(1). Pub. L. 105-34, Sec. 907(a)(2), inserted ''and
other than liquefied natural gas'' after ''liquefied petroleum
gas''.
Subsec. (l). Pub. L. 105-34, Sec. 1601(f)(4)(A), struck out
''helicopter'' after ''certain'' in heading and inserted ''or a
fixed-wing aircraft'' after ''helicopter'' in text.
Subsec. (m)(1)(A). Pub. L. 105-34, Sec. 907(b), amended subpar.
(A) generally. Prior to amendment, subpar. (A) read as follows:
''the rate of the tax imposed by subsection (a)(2) shall be -
''(i) 11.3 cents per gallon after September 30, 1993, and
before October 1, 1999, and
''(ii) 4.3 cents per gallon after September 30, 1999, and''.
1996 - Subsec. (a)(1)(D). Pub. L. 104-188, Sec. 1208, added cl.
(i) and redesignated former cls. (i) and (ii) as (ii) and (iii),
respectively.
Subsec. (c)(2). Pub. L. 104-188, Sec. 1609(g)(3)(A), redesignated
par. (4) as (2) and struck out former par. (2) which read as
follows:
''(2) Gasoline. - There is hereby imposed a tax (at the rate
specified in paragraph (3)) upon gasoline (as defined in section
4083) -
''(A) sold by any person to an owner, lessee, or other operator
of an aircraft, for use as a fuel in such aircraft in
noncommercial aviation; or
''(B) used by any person as a fuel in an aircraft in
noncommercial aviation, unless there was a taxable sale of such
product under subparagraph (A).
The tax imposed by this paragraph shall be in addition to any tax
imposed under section 4081.''
Subsec. (c)(3). Pub. L. 104-188, Sec. 1609(g)(3), redesignated
par. (5) as (3) and substituted ''paragraph (1)'' for ''paragraphs
(1) and (2)'', and struck out former par. (3) which read as
follows:
''(3) Rate of tax. - The rate of tax imposed by paragraph (2) on
any gasoline is 1 cent per gallon.''
Subsec. (c)(4). Pub. L. 104-188, Sec. 1609(g)(3)(A), redesignated
par. (4) as (2).
Subsec. (c)(5). Pub. L. 104-188, Sec. 1609(g)(3)(A), redesignated
par. (5) as (3).
Pub. L. 104-188, Sec. 1609(a)(3), inserted '', and during the
period beginning on the date which is 7 calendar days after the
date of the enactment of the Small Business Job Protection Act of
1996 and ending on December 31, 1996'' after ''December 31, 1995''.
Subsec. (k)(1)(A) to (C). Pub. L. 104-188, Sec. 1609(g)(4)(A),
inserted ''and'' at end of subpar. (A), substituted period for '',
and'' at end of subpar. (B), and struck out subpar. (C) which read
as follows: ''no tax shall be imposed by subsection (c)(2).''
1993 - Subsec. (a)(1). Pub. L. 103-66, Sec. 13242(d)(3), amended
heading and text of par. (1) generally. Prior to amendment, text
read as follows: ''There is hereby imposed a tax on any liquid
(other than any product taxable under section 4081) -
''(A) sold by any person to an owner, lessee, or other operator
of a diesel-powered highway vehicle or diesel-powered boat for
use as a fuel in such vehicle or boat, or
''(B) used by any person as a fuel in a diesel-powered highway
vehicle or diesel-powered boat unless there was a taxable sale of
such liquid under subparagraph (A).
The rate of the tax imposed by this paragraph shall be the sum of
the Highway Trust Fund financing rate and the diesel fuel deficit
reduction rate in effect under section 4091 at the time of such
sale or use. No tax shall be imposed by this paragraph on the sale
or use of any liquid if there was a taxable sale of such liquid
under section 4091.''
Pub. L. 103-66, Sec. 13163(a)(2), substituted ''diesel-powered
highway vehicle or diesel-powered boat'' for ''diesel-powered
highway vehicle'' in subpars. (A) and (B) and ''such vehicle or
boat'' for ''such vehicle'' in subpar. (A).
Subsec. (a)(2). Pub. L. 103-66, Sec. 13242(d)(4), in introductory
provisions, struck out ''or paragraph (1) of this subsection''
after ''section 4081'' and, in closing provisions, substituted
''The rate of the tax imposed by this paragraph shall be the rate
of tax specified in section 4081(a)(2)(A) on gasoline which is in
effect at the time of such sale or use.'' for ''The rate of the tax
imposed by this paragraph shall be the sum of the Highway Trust
Fund financing rate and the deficit reduction rate in effect under
section 4081 at the time of such sale or use.''
Subsec. (a)(3). Pub. L. 103-66, Sec. 13241(e)(1), added par. (3).
Subsec. (b)(1)(B). Pub. L. 103-66, Sec. 13242(d)(5)(A),
substituted ''paragraph (1)(B), (2)(B), or (3)(A)(ii)'' for
''paragraph (1)(B) or (2)(B)'' and inserted before period at end
''(if any)''.
Subsec. (b)(1)(C). Pub. L. 103-66, Sec. 13242(d)(5)(B), inserted
before period at end ''; except that such term shall not, for
purposes of subsection (a)(1), include use in a diesel-powered
train''.
Subsec. (b)(2)(A)(i). Pub. L. 103-66, Sec. 13242(d)(5)(C), struck
out ''Highway Trust Fund financing'' before ''rate applicable''.
Subsec. (c)(1). Pub. L. 103-66, Sec. 13242(d)(6), substituted
''The rate of the tax imposed by this paragraph shall be the rate
of tax specified in section 4091(b)(1) which is in effect at the
time of such sale or use.'' for ''The rate of the tax imposed by
this paragraph shall be the sum of the Airport and Airway Trust
Fund financing rate and the aviation fuel deficit reduction rate in
effect under section 4091 at the time of such sale or use.'' in
concluding provisions.
Pub. L. 103-66, Sec. 13241(b)(2)(B)(iii), struck out ''of 17.5
cents per gallon'' before ''upon any liquid'' in introductory
provisions and inserted ''The rate of the tax imposed by this
paragraph shall be the sum of the Airport and Airway Trust Fund
financing rate and the aviation fuel deficit reduction rate in
effect under section 4091 at the time of such sale or use.'' before
last sentence in concluding provisions.
Subsec. (c)(2). Pub. L. 103-66, Sec. 13242(d)(7), substituted
''gasoline (as defined in section 4083)'' for ''any product taxable
under section 4081''.
Subsec. (c)(3). Pub. L. 103-66, Sec. 13241(b)(2)(A), amended
heading and text of par. (3) generally. Prior to amendment, text
read as follows: ''The rate of tax imposed by paragraph (2) on any
gasoline is the excess of 15 cents a gallon over the sum of the
Highway Trust Fund financing rate plus the deficit reduction rate
at which tax was imposed on such gasoline under section 4081.''
Subsec. (c)(5). Pub. L. 103-66, Sec. 13242(d)(8), inserted at end
''The termination under the preceding sentence shall not apply to
so much of the tax imposed by paragraph (1) as does not exceed 4.3
cents per gallon.''
Subsec. (d)(1). Pub. L. 103-66, Sec. 13241(e)(2), substituted
''subsection (a)(1) or (2)'' for ''subsection (a)'' before ''on
such sale or use''.
Subsec. (d)(2). Pub. L. 103-66, Sec. 13242(d)(9), (10),
redesignated par. (3) as (2), substituted ''(other than gasoline
(as defined in section 4083))'' for ''(other than any product
taxable under section 4081)'', and struck out heading and text of
former par. (2). Text read as follows: ''There is hereby imposed a
tax of 0.1 cent a gallon on any liquid (other than a product
taxable under section 4081) -
''(A) sold by any person to an owner, lessee, or other operator
of a diesel-powered train for use as a fuel in such train, or
''(B) used by any person as a fuel in a diesel-powered train
unless there was a taxable sale of such liquid under subparagraph
(A).
No tax shall be imposed by this paragraph on the sale or use of any
liquid if there was a taxable sale of such liquid under section
4091.''
Subsec. (d)(3), (4). Pub. L. 103-66, Sec. 13242(d)(9),
redesignated pars. (3) and (4) as (2) and (3), respectively.
Subsec. (f)(3). Pub. L. 103-66, Sec. 13241(f)(1), struck out
heading and text of par. (3). Text read as follows: ''Except with
respect to the taxes imposed by subsection (d), paragraph (1) shall
not apply on and after October 1, 1999.''
Subsec. (g). Pub. L. 103-66, Sec. 13241(f)(2), struck out at end
''Except with respect to the taxes imposed by subsection (d),
paragraphs (2) and (4) shall not apply on and after October 1,
1999.''
Subsec. (k)(1)(A). Pub. L. 103-66, Sec. 13242(d)(11), struck out
''Highway Trust Fund financing'' before ''rates under paragraphs''
and substituted ''section 4081(c)'' for ''sections 4081(c) and
4091(c), as the case may be''.
Subsec. (k)(1)(B). Pub. L. 103-66, Sec. 13242(d)(12), substituted
''4091(c)'' for ''4091(d)''.
Subsec. (m)(1)(A). Pub. L. 103-66, Sec. 13242(d)(13), amended
subpar. (A) generally. Prior to amendment, subpar. (A) read as
follows: ''under subsection (a)(2) -
''(i) the Highway Trust Fund financing rate shall be 5.75 cents
per gallon, and
''(ii) the deficit reduction rate shall be 5.55 cents per
gallon.''
Pub. L. 103-66, Sec. 13241(c), amended subpar. (A) generally.
Prior to amendment, subpar. (A) read as follows: ''under subsection
(a)(2) the Highway Trust Fund financing rate shall be 5.75 cents
per gallon and the deficit reduction rate shall be 1.25 cents per
gallon, and''.
Subsec. (m)(1)(B). Pub. L. 103-66, Sec. 13242(d)(13), amended
subpar. (B) generally. Prior to amendment, subpar. (B) read as
follows: ''the rate of the tax imposed by subsection (c)(1) shall
be the comparable rate under section 4091(d)(1).''
1991 - Subsecs. (f)(3), (g). Pub. L. 102-240 substituted ''1999''
for ''1995''.
1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11211(b)(6)(C)(i),
struck out ''of 15 cents a gallon'' after ''imposed a tax'' in
introductory provisions and inserted before last sentence ''The
rate of the tax imposed by this paragraph shall be the sum of the
Highway Trust Fund financing rate and the diesel fuel deficit
reduction rate in effect under section 4091 at the time of such
sale or use.''
Subsec. (a)(2). Pub. L. 101-508, Sec. 11211(b)(3), substituted
''imposed a tax'' for ''imposed a tax of 9 cents a gallon'' in
introductory provisions and inserted at end ''The rate of the tax
imposed by this paragraph shall be the sum of the Highway Trust
Fund financing rate and the deficit reduction rate in effect under
section 4081 at the time of such sale or use.''
Subsec. (a)(3). Pub. L. 101-508, Sec. 11211(b)(6)(C)(ii), struck
out par. (3) which provided that on and after Oct. 1, 1993, the
taxes imposed by subsec. (a) shall not apply.
Subsec. (b)(2)(A)(i). Pub. L. 101-508, Sec. 11211(b)(6)(D),
amended cl. (i) generally. Prior to amendment, cl. (i) read as
follows: ''subsection (a)(2) shall be applied by substituting '3
cents' for '9 cents', and''.
Subsec. (b)(2)(C). Pub. L. 101-508, Sec. 11211(e)(1), substituted
''2000'' for ''1993''.
Subsec. (c)(1). Pub. L. 101-508, Sec. 11213(b)(2)(A), substituted
''17.5 cents'' for ''14 cents''.
Subsec. (c)(3). Pub. L. 101-508, Sec. 11211(a)(4), substituted
''15 cents'' for ''12 cents'' and ''the sum of the Highway Trust
Fund financing rate plus the deficit reduction rate'' for ''the
Highway Trust Fund financing rate''.
Subsec. (c)(5). Pub. L. 101-508, Sec. 11213(d)(2)(B), substituted
''1995'' for ''1990''.
Subsec. (c)(6). Pub. L. 101-508, Sec. 11213(e)(3), struck out
par. (6) which provided cross reference to section 4283 for
reduction of rates of taxes imposed by subsec. (c)(1) and (2) in
certain circumstances.
Subsecs. (f)(3), (g). Pub. L. 101-508, Sec. 11211(d)(1), (2),
substituted ''1995'' for ''1993''.
Subsec. (k)(1)(A). Pub. L. 101-508, Sec. 11211(b)(6)(E)(i),
amended subpar. (A) generally. Prior to amendment, subpar. (A)
read as follows: ''subsection (a)(1) shall be applied by
substituting '9 cents' for '15 cents', and''.
Subsec. (k)(1)(B). Pub. L. 101-508, Sec. 11213(b)(2)(B)(i),
amended subpar. (B) generally. Prior to amendment, subpar. (B)
read as follows: ''no tax shall be imposed by subsection (c)(1),
and''.
Pub. L. 101-508, Sec. 11211(b)(6)(E)(i), amended subpar. (B)
generally. Prior to amendment, subpar. (B) read as follows:
''subsection (a)(2) shall be applied by substituting '3 cents' for
'9 cents', and''.
Subsec. (k)(1)(C). Pub. L. 101-508, Sec. 11211(b)(6)(E)(i),
amended subpar. (C) generally. Prior to amendment, subpar. (C)
read as follows: ''no tax shall be imposed by subsection (c).''
Subsec. (k)(3). Pub. L. 101-508, Sec. 11211(e)(2), substituted
''2000'' for ''1993''.
Subsec. (m)(1)(A). Pub. L. 101-508, Sec. 11211(b)(6)(F), amended
subpar. (A) generally. Prior to amendment, subpar. (A) read as
follows: ''subsection (a)(2) shall be applied by substituting '4
1/2 cents' for '9 cents', and''.
Subsec. (m)(1)(B). Pub. L. 101-508, Sec. 11213(b)(2)(B)(ii),
amended subpar. (B) generally. Prior to amendment, subpar. (B)
read as follows: ''no tax shall be imposed by subsection (c).''
1988 - Subsec. (b)(1)(A). Pub. L. 100-647, Sec. 2001(d)(3)(A),
inserted reference to subsection (d)(1).
Subsec. (b)(1)(B). Pub. L. 100-647, Sec. 2001(d)(3)(B), inserted
''and by the corresponding provision of subsection (d)(1)'' before
the period.
Subsec. (b)(1)(C). Pub. L. 100-647, Sec. 1017(c)(3), substituted
''section 6421(e)(2)'' for ''section 6421(d)(2)''.
Subsec. (b)(2)(A). Pub. L. 100-647, Sec. 2001(d)(3)(D), amended
subpar. (A) generally, inserting ''(i)'' before ''subsection
(a)(2)'' and adding cl. (ii).
Subsec. (b)(3). Pub. L. 100-647, Sec. 2001(d)(3)(C), struck out
par. (3) which coordinated subsec. (b) with taxes imposed by
subsec. (d).
Subsec. (c)(3). Pub. L. 100-647, Sec. 2001(d)(2), substituted
''the Highway Trust Fund financing rate at which'' for ''the rate
at which''.
Subsec. (f)(3). Pub. L. 100-647, Sec. 1017(c)(4), amended par.
(3) generally, substituting ''paragraph (1) shall not apply on and
after October 1, 1993'' for ''on and after October 1, 1993,
paragraph (1) shall not apply''.
1987 - Subsec. (a)(1). Pub. L. 100-203, Sec. 10502(b)(1), in
heading substituted ''Tax on diesel fuel where no tax imposed on
fuel under section 4091'' for ''Diesel fuel'' and in text inserted
sentence at end that no tax be imposed by this paragraph on the
sale or use of any liquid if there was a taxable sale of such
liquid under section 4091.
Subsec. (a)(3). Pub. L. 100-17, Sec. 502(a)(1), substituted
''1993'' for ''1988''.
Subsec. (b)(2)(C). Pub. L. 100-17, Sec. 502(b)(1), substituted
''1993'' for ''1988''.
Subsec. (c)(1). Pub. L. 100-203, Sec. 10502(b)(2), in heading
substituted ''Tax on nongasoline fuels where no tax imposed on fuel
under section 4091'' for ''In general'' and in text inserted
sentence at end that no tax be imposed by this paragraph on the
sale or use of any liquid if there was a taxable sale of such
liquid under section 4091.
Subsec. (c)(5). Pub. L. 100-223, Sec. 402(b), substituted
''1990'' for ''1987''.
Subsec. (c)(6). Pub. L. 100-223, Sec. 405(b)(3), added par. (6).
Subsec. (d)(1). Pub. L. 100-203, Sec. 10502(b)(3), added par.
(1), substituting new heading for ''Liquids other than gasoline,
etc., used in motor vehicles, motorboats, or trains'', and struck
out text of former par. (1) which read as follows: ''In addition to
the taxes imposed by subsection (a), there is hereby imposed a tax
of 0.1 cents a gallon on benzol, benzene, naphtha, casing head and
natural gasoline, or any other liquid (other than kerosene, gas
oil, liquefied petroleum gas, or fuel oil, or any product taxable
under section 4081) -
''(A) sold by any person to an owner, lessee, or other operator
of a motor vehicle, motorboat, or train for use as a fuel in such
motor vehicle, motorboat, or train, or
''(B) used by any person as a fuel in a motor vehicle,
motorboat, or train unless there was a taxable sale of such
liquid under subparagraph (A).''
Subsec. (d)(2). Pub. L. 100-203, Sec. 10502(b)(3), added par.
(2), substituting new heading for ''Liquids used in aviation'', and
struck out text of former par. (2) which read as follows: ''In
addition to the taxes imposed by subsection (c) and section 4081,
there is hereby imposed a tax of 0.1 cents a gallon on any liquid -
''(A) sold by any person to an owner, lessee, or other operator
of an aircraft for use as a fuel in such aircraft, or
''(B) used by any person as a fuel in an aircraft unless there
was a taxable sale of such liquid under subparagraph (A).
The tax imposed by this paragraph shall not apply to any product
taxable under section 4081 which is used as a fuel in an aircraft
other than in noncommercial aviation.''
Subsec. (d)(3), (4). Pub. L. 100-203, Sec. 10502(b)(3), added
par. (3) and redesignated former par. (3) as (4).
Subsecs. (f)(3), (g). Pub. L. 100-17, Sec. 502(b)(2), (3),
substituted ''1993'' for ''1988''.
Subsec. (k)(3). Pub. L. 100-17, Sec. 502(c)(1), substituted
''September 30, 1993'' for ''December 31, 1992''.
Subsec. (l). Pub. L. 100-223, Sec. 404(b), amended subsec. (l)
generally. Prior to amendment, subsec. (l) read as follows: ''No
tax shall be imposed under this section on any liquid sold for use
in, or used in, a helicopter for the purpose of -
''(1) transporting individuals, equipment, or supplies in the
exploration for, or the development or removal of, hard minerals,
oil, or gas, or
''(2) the planting, cultivation, cutting or transportation of,
or caring for, trees (including logging operation),
but only if the helicopter does not take off from, or land at, a
facility eligible for assistance under the Airport and Airway
Development Act of 1970, or otherwise use services provided
pursuant to the Airport and Airway Improvement Act of 1982 during
such use.''
Subsec. (n). Pub. L. 100-203, Sec. 10502(b)(4), struck out
subsec. (n) which related to tax on diesel fuel for highway vehicle
use being imposed on sale to retailer.
1986 - Subsec. (b). Pub. L. 99-514, Sec. 422(a)(2), substituted
''reduction in tax'' for ''exemption'' in heading.
Subsec. (b)(2)(A). Pub. L. 99-514, Sec. 422(a)(1), amended
subpar. (A) generally. Prior to amendment, subpar. (A) read as
follows: ''No tax shall be imposed by subsection (a) on any
qualified methanol or ethanol fuel.''
Subsec. (b)(3). Pub. L. 99-499, Sec. 521(d)(1), added par. (3).
Subsecs. (d), (e). Pub. L. 99-499, Sec. 521(a)(2), added subsec.
(d) and redesignated former subsec. (d) as (e).
Subsec. (f)(3). Pub. L. 99-499, Sec. 521(d)(2), substituted
''Except with respect to the taxes imposed by subsection (d), on
and after'' for ''On and after''.
Subsec. (g). Pub. L. 99-499, Sec. 521(d)(3), substituted ''Except
with respect to the taxes imposed by subsection (d), paragraphs''
for ''Paragraphs'' in last sentence.
Subsec. (l)(1). Pub. L. 99-514, Sec. 1879(c)(1), amended par. (1)
generally. Prior to amendment, par. (1) read as follows:
''transporting individuals, equipment, or supplies in -
''(A) the exploration for, or the development or removal of,
hard minerals, or
''(B) the exploration for oil or gas, or''.
Subsec. (n). Pub. L. 99-514, Sec. 1702(a), added subsec. (n).
1984 - Subsec. (a)(1). Pub. L. 98-369, Sec. 911(a), substituted
''15 cents'' for ''9 cents''.
Subsec. (k)(1). Pub. L. 98-369, Sec. 912(a), in amending par. (1)
generally, substituted ''liquid'' for ''liquid fuel'' in provisions
preceding subpar. (A), in subpar. (A), substituted ''subsection
(a)(1) shall be applied by substituting '9 cents' for '15 cents',
and'' for ''subsection (a) shall be applied by substituting '4
cents' for '9 cents' each place it appears, and'', added subpar.
(B), and redesignated former subpar. (B) as (C).
Subsec. (l)(1). Pub. L. 98-369, Sec. 1018(a), designated existing
provisions as subpar. (A) and added subpar. (B).
Subsec. (m). Pub. L. 98-369, Sec. 913(a), added subsec. (m).
1983 - Subsec. (a). Pub. L. 97-424, Sec. 511(a)(2), 516(a)(1)(A),
added subsec. (a), and struck out former subsec. (a) which provided
for a tax of 4 cents a gallon on diesel fuel.
Subsec. (b). Pub. L. 97-424, Sec. 511(b)(1), (c)(2), added
subsec. (b), and struck out former subsec. (b) which provided for a
tax of 4 cents a gallon on special motor fuels.
Subsec. (c)(3). Pub. L. 97-424, Sec. 511(g)(1), substituted
provision that the rate of tax imposed by par. (2) on any gasoline
is the excess of 12 cents a gallon over the rate at which tax was
imposed on such gasoline under section 4081 for provision that the
rate of tax imposed by par. (2) was 8 cents a gallon (10 1/2 cents
a gallon in the case of any gasoline with respect to which a tax
was imposed under section 4081 at the rate set forth in subsec. (b)
thereof).
Subsec. (e). Pub. L. 97-424, Sec. 516(a)(1)(B), struck out
subsec. (e) which provided that the taxes imposed by subsecs. (a)
and (b) would be 1 1/2 cents a gallon and that second and third
sentences of subsecs. (a) and (b) would not apply on and after Oct.
1, 1984.
Subsec. (f)(3). Pub. L. 97-424, Sec. 516(b)(1)(A), added par.
(3).
Subsec. (g). Pub. L. 97-424, Sec. 516(b)(1)(B), inserted
provision that pars. (2) and (4) shall not apply on and after Oct.
1, 1988.
Subsec. (k). Pub. L. 97-424, Sec. 511(d)(2), in par. (1)
substituted provisions for a 4-cent tax on the sale or use of any
liquid fuel at least 10 percent of which consists of alcohol for
provisions that no tax be imposed by this section on the sale or
use of such fuel, and in par. (2) substituted ''to which paragraph
(1) applied'' for ''on which tax was not imposed by reason of this
subsection'' after ''alcohol'' and inserted provision that any tax
imposed on such sale shall be reduced by the amount (if any) of the
tax imposed on the sale of such mixture.
1982 - Subsec. (c). Pub. L. 97-248, Sec. 279(a), in par. (1)
substituted ''14 cents'' for ''7 cents'', in par. (3) substituted
''8 cents a gallon (10 1/2 cents a gallon in the case of any
gasoline with respect to which a tax is imposed under section 4081
at the rate set forth in subsection (b) thereof)'' for ''3 cents a
gallon'', and in par. (5) substituted provisions that the taxes
imposed by pars. (1) and (2) shall apply during the period
beginning on Sept. 1, 1982, and ending on Dec. 31, 1987, for
provisions that on and after Oct. 1, 1980, the taxes imposed by
pars. (1) and (2) would not apply.
Subsec. (l). Pub. L. 97-248, Sec. 279(b)(1), added subsec. (l).
1980 - Subsec. (c)(5). Pub. L. 96-298 extended termination date
to ''October 1, 1980'' from ''July 1, 1980''.
Subsec. (k)(3). Pub. L. 96-223 added par. (3).
1978 - Subsec. (b). Pub. L. 95-618, Sec. 222(a)(2), 233(a)(3)(B),
substituted '', in a qualified business use'' for ''otherwise than
as a fuel in a highway vehicle (A) which (at the time of such sale
or use) is registered, or is required to be registered, for highway
use under the laws of any State or foreign country, or (B) which,
in the case of a highway vehicle owned by the United States, is
used on the highway'' and ''is used otherwise than in a qualified
business use'' for ''is used as a fuel in a highway vehicle (A)
which (at the time of such use) is registered, or is required to be
registered, for highway use under the laws of any State or foreign
country, or (B) which, in the case of a highway vehicle owned by
the United States, is used on the highway'' and inserted provision
that for purposes of this subsection ''qualified business use'' has
the meaning given to such term by section 6421(d)(2).
Subsec. (c)(3). Pub. L. 95-599, Sec. 502(b), struck out
termination date of Sept. 30, 1979 for 3 cents per gallon rate of
tax and struck out provision for a 5 1/2 cents per gallon rate of
tax after such date.
Subsec. (e). Pub. L. 95-599, Sec. 502(a)(1), substituted ''1984''
for ''1979''.
Subsec. (h)(2). Pub. L. 95-600, Sec. 703(l)(1), substituted
''term 'aircraft museum' means'' for ''term 'aircraft' means''.
Subsecs. (i), (j). Pub. L. 95-600, Sec. 703(l)(2), redesignated
subsec. (i), relating to sales by United States, or by any agency
or instrumentality of United States, as (j).
Subsec. (k). Pub. L. 95-618, Sec. 221(b)(1), added subsec. (k).
1976 - Subsec. (c)(3). Pub. L. 94-280, Sec. 303(a)(1),
substituted ''1979'' for ''1977'' in two places.
Subsec. (e). Pub. L. 94-280, Sec. 303(a)(2), substituted ''1979''
for ''1977''.
Subsec. (f)(1). Pub. L. 94-455, Sec. 1906(b)(13(A), struck out
''or his delegate'' after ''Secretary''.
Subsec. (g). Pub. L. 94-455, Sec. 1904(a)(1)(B), 1906(b)(13)(A),
designated existing provisions as par. (1), substituted ''Other
exemptions'' for ''Exemptions for use as supplies for vessels''
after ''(g)'', struck out ''or his delegate'' after ''Secretary'',
and added pars. (2) to (4) and definition of ''nonprofit
educational organization''.
Subsec. (h). Pub. L. 94-530 added subsec. (h). Former subsec. (h)
redesignated ''(i) Registration''.
Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ''or his
delegate'' after ''Secretary''.
Subsec. (i). Pub. L. 94-455, Sec. 1904(a)(1)(C), added subsec.
(i) relating to sales by United States.
Pub. L. 94-530 redesignated former subsec. (h) as ''(i)
Registration''.
1970 - Subsec. (b). Pub. L. 91-258, Sec. 202(b)(1) and (2),
substituted ''motor vehicle or motorboat'' for ''motor vehicle,
motorboat, or airplane'', twice in par. (1) and once in par. (2),
and ''in'' for ''for the propulsion of'' in par. (1) preceding
''such motor vehicle'', in par. (2) preceding ''a motor vehicle''
and in text following par. (2) before ''a highway vehicle (A)'' in
two places, respectively.
Subsec. (c). Pub. L. 91-258, Sec. 202(a), added subsec. (c).
Former subsec. (c) redesignated (e).
Subsec. (c)(3). Pub. L. 91-605, Sec. 303(a)(1), substituted
''1977'' for ''1972'' in two places.
Subsec. (d). Pub. L. 91-258, Sec. 202(a), added subsec. (d).
Former subsec. (d) redesignated (f).
Subsec. (e). Pub. L. 91-605, Sec. 303(a)(2), substituted ''1977''
for ''1972''.
Pub. L. 91-258, Sec. 202(a), redesignated former subsec. (c) as
(e), substituting in par. (1) ''subsections (a) and (b)'' and '',''
for ''this section'' and '';''. Former subsec. (e) redesignated
(g).
Subsec. (f). Pub. L. 91-258, Sec. 202(a), redesignated former
subsec. (d) as (f), substituting in par. (1) prohibition against
imposition of tax ''under this section on any liquid sold for use
or used on a farm for farming purposes'' for prior provisions that
''(A) no tax shall be imposed under subsection (a)(1) or (b)(1) on
the sale of any liquid sold for use on a farm for farming purposes,
and (B) no tax shall be imposed under subsection (a)(2) or (b)(2)
on the use of any liquid used on a farm for farming purposes''.
Subsec. (g). Pub. L. 91-258, Sec. 202(a), redesignated former
subsec. (e) as (g), substituting ''this section on any liquid
sold'' for ''subsection (b) in the case of any fuel sold''.
Subsec. (h). Pub. L. 91-258, Sec. 202(a), added subsec. (h).
1965 - Subsec. (b). Pub. L. 89-44 inserted ''casinghead and
natural gasoline,'' after ''liquefied petroleum gas,'' in text
preceding par. (1).
1961 - Subsec. (a). Pub. L. 87-61, Sec. 201(a), increased tax on
diesel fuel from 3 to 4 cents a gallon, and substituted ''a tax of
2 cents a gallon shall be imposed under paragraph (2)'' for ''a tax
of 1 cent a gallon shall be imposed under paragraph (2)''.
Subsec. (b). Pub. L. 87-61, Sec. 201(a), increased tax on special
motor fuels from 3 to 4 cents a gallon, and substituted ''a tax of
2 cents a gallon shall be imposed under paragraph (2)'' for ''a tax
of 1 cent a gallon shall be imposed under paragraph (2)''.
Subsec. (c). Pub. L. 87-61, Sec. 201(c), substituted ''October 1,
1972'' for ''July 1, 1972''.
Subsec. (f). Pub. L. 87-61, Sec. 201(d), repealed subsec. (f)
which authorized a temporary increase in taxes under subsecs. (a)
and (b).
1959 - Subsecs. (a), (b). Pub. L. 86-342, Sec. 201(b)(2), struck
out ''in lieu of 3 cents a gallon'' after ''shall be 2 cents a
gallon''.
Subsec. (f). Pub. L. 86-342, Sec. 201(b)(1), added subsec. (f).
1958 - Subsec. (e). Pub. L. 85-859 added subsec. (e).
1956 - Subsec. (a). Act June 29, 1956, Sec. 202(a), increased tax
on diesel fuel from 2 cents a gallon to 3 cents a gallon, and
inserted provisions which retained tax at 2 cents a gallon for
diesel fuel used in vehicles not registered, and not required to be
registered, for highway use, or vehicles owned by the United States
and not used on the highway.
Subsec. (b). Act June 29, 1956, Sec. 202(b), increased tax on
special motor fuels from 2 cents a gallon to 3 cents a gallon, and
inserted provisions which retained tax at 2 cents a gallon for
special motor fuels sold for use or used otherwise than as a fuel
for the propulsion of a highway vehicle which is registered, or is
required to be registered, for highway use, or vehicles owned by
the United States used on the highway.
Subsec. (c). Act June 29, 1956, Sec. 202(c), substituted ''July
1, 1972'' for ''April 1, 1956'' and provided for nonapplication of
second and third sentences of subsec. (a) and (b).
Act Mar. 29, 1956, substituted ''April 1, 1957'' for ''April 1,
1956''.
Subsec. (d). Act Apr. 2, 1956, added subsec. (d).
1955 - Subsec. (c). Act Mar. 30, 1955, substituted ''April 1,
1956'' for ''April 1, 1955''.
EFFECTIVE DATE OF 2006 AMENDMENTS
Section 1207(g) <<NOTE: 26 USC 4041 note.>> Effective Date.--
(1) In general.--The amendments made by this section shall
take effect on January 1, 2007.
(2) Subsection (d).--The amendment made by subsection (d)
shall apply to taxable periods beginning on or after July 1,
2007.
EFFECTIVE DATE OF 2004 AMENDMENTS
Amendment by Pub.L.108-357,Sec.241(a)(1), amending Sec.
4041(a)(1)(C)(ii), is effective on January 1, 2005.
Amendment by Sec.241(a)(2)(A), amending Sec. 4041(d)(3), is
effective on January 1, 2005.
EFFECTIVE DATE OF 1998 AMENDMENTS
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.
Amendment by section 9003(b)(2)(A) 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
Section 902(c) of Pub. L. 105-34 provided that: ''The amendments
made by this section (amending this section and sections 4083 and
6421 of this title) shall take effect on January 1, 1998.''
Section 907(c) of Pub. L. 105-34 provided that: ''The amendments
made by this section (amending this section) shall take effect on
October 1, 1997.''
Section 1031(e)(1) of Pub. L. 105-34 provided that: ''The
amendments made by subsection (a) (amending this section and
sections 4081 and 4091 of this title) shall apply take effect (sic)
on October 1, 1997.''
Pub. L. 105-34, title X, Sec. 1032(f), Aug. 5, 1997, 111 Stat.
935, as amended by Pub. L. 105-178, title IX, Sec. 9008, June 9,
1998, 112 Stat. 506; Pub. L. 106-170, title V, Sec. 524, Dec. 17,
1999, 113 Stat. 1928, provided that:
''(1) Except as provided in paragraph (2), the amendments made by
this section (amending this section and sections 4081 to 4083,
4093, 4101, 6416, 6427, 6715, 7232, 9503, and 9508 of this title)
shall take effect on July 1, 1998.
''(2) The amendment made by subsection (d) (amending section 4101
of this title) shall take effect on January 1, 2002.''
Section 1435(c)(2) of Pub. L. 105-34 provided that: ''The
amendment made by subsection (b) (amending this section) shall take
effect on October 1, 1997.''
Amendment by section 1601(f)(4)(A), (B) of 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.
Section 2(e)(1) of Pub. L. 105-2 provided that: ''The amendments
made by subsection (a) (amending this section and sections 4081 and
4091 of this title) shall apply to periods beginning on or after
the 7th day after the date of the enactment of this Act (Feb. 28,
1997).''
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1609(i) of Pub. L. 104-188 provided that: ''The
amendments made by this section (amending this section and sections
4081, 4091, 4261, 4271, 4282, 6421, and 9502 of this title) shall
take effect on the 7th calendar day after the date of the enactment
of this Act (Aug. 20, 1996), except that the amendments made by
subsection (b) (amending sections 4261 and 4271 of this title)
shall not apply to any amount paid before such date.''
EFFECTIVE DATE OF 1993 AMENDMENT
Section 13163(d) of Pub. L. 103-66 provided that: ''The
amendments made by this section (amending this section and sections
4092, 6421, and 9508 of this title) shall take effect on January 1,
1994.''
Section 13241(g) of Pub. L. 103-66 provided that: ''The
amendments made by this section (amending this section and sections
4042, 4081, 4091, 4093, 6420, 6421, and 6427 of this title) shall
take effect on October 1, 1993.''
Section 13242(e) of Pub. L. 103-66 provided that: ''The
amendments made by this section (enacting sections 4084 and 6714 of
this title and amending this section and sections 4081 to 4083,
4091 to 4093, 4101 to 4103, 6206, 6302, 6412, 6416, 6420, 6421,
6427, 9502, 9503, and 9508 of this title) shall take effect on
January 1, 1994.''
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11211(a)(6) of Pub. L. 101-508 provided that: ''Except as
otherwise provided in this subsection, the amendments made by this
subsection (amending this section and sections 4081 and 9503 of
this title) shall apply to gasoline removed (as defined in (former)
section 4082 of the Internal Revenue Code of 1986) after November
30, 1990.''
Section 11211(b)(7) of Pub. L. 101-508 provided that: ''The
amendments made by this subsection (amending this section and
sections 4091, 4093, 6427, 9502, and 9503 of this title) shall take
effect on December 1, 1990.''
Section 11213(b)(4) of Pub. L. 101-508 provided that: ''The
amendments made by this subsection (amending this section and
sections 4091 and 6427 of this title) shall take effect on December
1, 1990.''
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1017(c)(3), (4) 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)(2), (3)(A)-(D) 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.
EFFECTIVE DATE OF 1987 AMENDMENTS
Section 2001(d)(1)(A) of Pub. L. 100-647 provided that: ''The
amendments made by subsections (b)(3) and (d)(17) of section 10502
of the Revenue Act of 1987 (Pub. L. 100-203, amending this section
and section 9508 of this title) shall be treated as if included in
the amendments made by section 521 of the Superfund Revenue Act of
1986 (Pub. L. 99-499) except that the last sentence of (former)
paragraphs (2) and (3) of section 4041(d) of the Internal Revenue
Code of 1986 (as amended by such subsection (b)(3)) and the
reference to section 4091 of such Code in section 9508(c)(2)(A) of
such Code (as amended by such subsection (d)(1) ((d)(17))) shall
not apply to sales before April 1, 1988.''
Section 404(d)(2) of Pub. L. 100-223 provided that: ''The
amendment made by subsection (b) (amending this section) shall take
effect on October 1, 1988.''
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 422(a)(3) of Pub. L. 99-514 provided that: ''The
amendments made by this subsection (amending this section) shall
take effect on January 1, 1987.''
Section 1702(c) of Pub. L. 99-514 provided that: ''The amendments
made by this section (amending this section and section 6652 of
this title) shall apply to sales after the first calendar quarter
beginning more than 60 days after the date of the enactment of this
Act (Oct. 22, 1986).''
Amendment by section 1878(c)(1) of Pub. L. 99-514 effective,
except as otherwise provided, as if included in the provisions of
the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
amendment relates, see section 1881 of Pub. L. 99-514, set out as a
note under section 48 of this title.
Section 521(e) of Pub. L. 99-499 provided that: ''The amendments
made by this section (amending this section and sections 4042,
4081, 4221, 6416, 6420, 6421, 6427, 9502, 9503, and 9506 of this
title) shall take effect on January 1, 1987.''
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 911(a) of Pub. L. 98-369 effective Aug. 1,
1984, see section 911(e) of Pub. L. 98-369, set out as a note under
section 6427 of this title.
Amendment by section 912(a) 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.
Section 913(c) of Pub. L. 98-369 provided that: ''The amendments
made by this section (amending this section and section 40 of this
title) shall take effect on August 1, 1984.''
Section 1018(c)(1) of Pub. L. 98-369 provided that: ''The
amendment made by subsection (a) (amending this section) shall take
effect on April 1, 1984.''
EFFECTIVE DATE OF 1983 AMENDMENT
Section 511(h) of Pub. L. 97-424 provided that:
''(1) In general. - Except as otherwise provided in this
subsection, the amendments made by this section (amending this
section and sections 44E, 4081, 6416, 6420, 6421, and 6427 of this
title) shall take effect on April 1, 1983.
''(2) Tariff on imported alcohol. - The amendment made by
subsection (d)(5) (amending item 901.50 of the Tariff Schedules,
which are not set out in the Code) shall apply with respect to
articles entered, or withdrawn from warehouse for consumption,
after March 31, 1983.
''(3) For subsection (e)(2). - The amendment made by subsection
(e)(2) (amending section 6427 of this title) shall take effect on
January 1, 1983.
''(4) Shared transportation requirement. - The amendment made by
subsection (e)(3) (amending section 6427 of this title) shall apply
with respect to fuel purchased after December 31, 1982, and before
January 1, 1984.''
EFFECTIVE DATE OF 1982 AMENDMENT
Section 279(c) of Pub. L. 97-248 provided that: ''The amendments
made by this section (amending this section and section 6427 of
this title) shall take effect on September 1, 1982.''
EFFECTIVE DATE OF 1978 AMENDMENTS
Section 221(b)(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 or use after December 31, 1978.''
Section 222(b) of Pub. L. 95-618 provided that: ''The amendments
made by subsection (a) (amending this section and sections 6421 and
6424 of this title) shall apply with respect to uses after December
31, 1978.''
Amendment by section 233(a)(3)(B) of Pub. L. 95-618 effective on
first day of first calendar month which begins more than 10 days
after Nov. 9, 1978, see section 233(d) of Pub. L. 95-618, set out
as a note under section 34 of this title.
Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section
703(r) of Pub. L. 95-600, set out as a note under section 46 of
this title.
EFFECTIVE DATE OF 1976 AMENDMENTS
Section 1(d) of Pub. L. 94-530 provided that: ''The amendments
made by this section (amending this section and sections 39, 6427,
7210, 7603, 7604, and 7605 of this title) shall take effect on
October 1, 1976.''
Section 1904(d) of Pub. L. 94-455 provided that: ''Except as
otherwise provided in this section, the amendments made by this
section (amending this section and sections 263, 861, 1232, 4042,
4216, 4217, 4227, 4253, 4261, 4271, 4371 to 4374, 4482, 4493, 4901,
4905, 4973, 6011, 6416, 6611, 6651, 6808, 7012, 7234, 7240, 7265,
7270, 7272, 7303, 7611, and 7655 of this title and repealing
sections 4042, 4054 to 4058, 4226, 4292, 4294, 4295, 4591 to 4597,
4801 to 4806, 4811 to 4826, 4881 to 4886, 4911 to 4931, 6076, 6680,
6681, 6689, 7235, 7239, 7241, 7264, 7267, 7274, and 7328 of this
title) shall take effect on the first day of the first month which
begins more than 90 days after the date of the enactment of this
Act (Oct. 4, 1976).''
EFFECTIVE DATE OF 1970 AMENDMENT
Section 211 of title II of Pub. L. 91-258 provided that:
''(a) General Rule. - Except as provided in subsection (b), the
amendments made by this title (see Short Title of 1970 Amendment
note below) shall take effect on July 1, 1970.
''(b) Exceptions. - The amendments made by sections 203 (enacting
section 7275 and amending sections 4261 and 4262 of this title) and
204 (enacting sections 4271 and 4272 of this title) shall apply to
transportation beginning after June 30, 1970. The amendments made
by subsections (a), (b), and (c) of section 207 (enacting section
6427 and amending sections 39, 6420, 6421, and 6424) shall apply
with respect to taxable years ending after June 30, 1970.''
EFFECTIVE DATE OF 1965 AMENDMENT
Section 802(d)(2) of Pub. L. 89-44 provided that: ''The amendment
made by subsection (a)(2) (amending this section) shall apply with
respect to casinghead and natural gasoline sold or used on or after
July 1, 1965, except that such amendment shall not apply to a sale
or use of casinghead or natural gasoline which was sold by a
producer or importer before such date if tax under section 4081 of
the Code (as in effect prior to the amendment made by subsection
(a)(1) (amending section 4082 of this title)) was imposed with
respect to such sale.''
EFFECTIVE DATE OF 1961 AMENDMENT
Section 208 of title II of Pub. L. 87-61 provided that:
''(a) Except as provided in subsection (b), the amendments made
by this title (enacting section 6156 of this title, amending this
section and sections 4061, 4071, 4081, 4218, 4221, 4226, 4481,
4482, 6412, 6416, 6421, and 6601 of this title, and amending
section 209 of The Highway Revenue Act of 1956, set out as a note
under section 120 of Title 23, Highways) shall take effect on the
date of the enactment of this Act (June 29, 1961).
''(b)(1) The amendments made by sections 201, 202, and 203
(enacting section 6156 of this title and amending this section and
sections 4071, 4081, 4481, 4482, 6421, and 6601 of this title)
shall take effect on July 1, 1961.
''(2) The amendments made by section 205(a), (c), and (d)
(amending sections 4221 and 6416 of this title) shall apply only in
the case of gasoline sold on or after October 1, 1961.
''(3) The amendment made by section 205(b) (amending section 4218
of this title) shall apply only in the case of gasoline used on or
after October 1, 1961.''
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-859 effective on first day of first
calendar quarter which begins more than 60 days after Sept. 2,
1958, see section 1(c) of Pub. L. 85-859.
EFFECTIVE DATE OF 1956 AMENDMENTS
Section 211 of title II of act June 29, 1956, provided that:
''This title (enacting sections 173 and 174 of Title 23, Highways,
and sections 4426, 4481 to 4484 of this title, amending this
section and sections 4061, 4071, 4072, 4073, 4081, 4084, 6206,
6412, 6416, 6504, 6511, 6612, 6675, 7210, 7603, 7604, and 7605 of
this title, and renumbering sections 4227 and 6422 of this title)
shall take effect on the date of its enactment (June 29, 1956),
except that the amendments made by sections 202, 203, 204, and 205
(amending this section and sections 4061, 4071, 4072, 4073, and
4081 of this title) shall take effect on July 1, 1956.''
Section 2(a)(2) of act Apr. 2, 1956, provided that: ''The
amendment made by paragraph (1) (amending this section) shall take
effect on the day after the date of the enactment of this Act (Apr.
2, 1956).''
SHORT TITLE OF 1970 AMENDMENT
Section 201(a) of title II of Pub. L. 91-258 provided that:
''This title (enacting sections 4271, 4272, 4281, 4282, 4491 to
4494, 6426, 6427, and 7275 of this title and section 1742 of former
Title 49, Transportation, amending this section and sections 39,
874, 4082, 4261, 4262, 4291 to 4294, 6156, 6201, 6206, 6401, 6415,
6416, 6420, 6421, 6424, 6675, 7210, and 7603 to 7605 of this title,
repealing former section 4263 of this title, enacting provisions
set out as notes under section 104 of Title 4, Flag and Seal, Seat
of Government, and the States, and section 1742 of former Title 49,
and amending provision set out as a note under section 120 of Title
23, Highways) may be cited as the 'Airport and Airway Revenue Act
of 1970'.''
SHORT TITLE OF 1956 AMENDMENTS
Section 201(a) of title II of act June 29, 1956, provided that:
''This title (enacting sections 173 and 174 of Title 23, Highways,
and sections 4426, 4481 to 4484 of this title, amending this
section and sections 4061, 4071, 4072, 4073, 4081, 4084, 6206,
6412, 6416, 6504, 6511, 6612, 6675, 7210, 7603, 7604, and 7605 of
this title, and renumbering sections 4227 and 6422 of this title)
may be cited as the 'Highway Revenue Act of 1956'.''
Section 1 of act Mar. 29, 1956, provided: ''That this Act
(amending this section and sections 11, 821, 4061, 4081, 5001,
5022, 5041, 5051, 5063, 5134, 5701, 5701 note, 5707, and 6412 of
this title) may be cited as the 'Tax Rate Extension Act of 1956'.''
SHORT TITLE OF 1955 AMENDMENT
Section 1 of act Mar. 30, 1955, provided: ''That this Act
(amending this section and sections 11, 821, 4061, 4081, 5001,
5022, 5041, 5051, 5063, 5134, 5701, 5701 note, 5707, and 6412 of
this title) may be cited as the 'Tax Rate Extension Act of 1955'.''
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.
FLOOR STOCKS TAXES
Section 11213(b)(5) of Pub. L. 101-508 imposed a floor stocks tax
on aviation fuel on which tax was imposed under section 4041(c)(1)
or 4091 of this title before Dec. 1, 1990, and which was held on
such date by any person.
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 (Sec. 1101-1147 and 1171-1177) or title
XVIII (Sec. 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.
STUDY BY SECRETARY OF THE TREASURY; REPORT TO CONGRESS
Pub. L. 96-451, title II, Sec. 204, Oct. 14, 1980, 94 Stat. 1988,
directed Secretary of the Treasury, after consultation with
Secretary of department in which Coast Guard was operating, to
conduct a study to determine portion of taxes imposed by sections
4041(b) and 4081 of the Internal Revenue Code of 1954 which were
attributable to fuel used in recreational motorboats, and to report
to Congress on his findings under such study, not later than 2
years after Oct. 14, 1980.
STUDY OF IMPORTED ALCOHOL BY SECRETARY OF THE TREASURY
Section 232(f) of Pub. L. 96-223 required, within 180 days after
Apr. 2, 1980, Secretary of the Treasury to furnish specific
Congressional committees recommendations for limiting import of
alcohol into United States for fuel purposes.
REPORTS ON USE OF ALCOHOL IN FUEL
Section 221(c) of Pub. L. 95-618, as amended by Pub. L. 96-223,
Sec. 232(g), Apr. 2, 1980, 94 Stat. 280; Pub. L. 99-514, Sec. 2,
Oct. 22, 1986, 100 Stat. 2095, provided that: ''On April 1 of each
year, beginning with April 1, 1981, and ending with April 1, 1992,
the Secretary of Energy, in consultation with the Secretary of the
Treasury and the Secretary of Transportation, shall submit to the
Congress a report on the use of alcohol in fuel. The report shall
include -
''(1) a description of the firms engaged in the alcohol fuel
industry,
''(2) the amount of alcohol fuel sold in each State, and the
amount of gasoline saved in each State by reason of the use of
alcohol fuels,
''(3) the revenue loss resulting from the exemptions from tax
for alcohol fuels under sections 4041(k) and 4081(c) of the
Internal Revenue Code of 1986 (formerly I.R.C. 1954) and the
credit allowable under section 44E (now 40) of such Code and the
impact of such revenue loss on the Highway Trust Fund, and
''(4) the cost of production and the retail cost of alcohol
fuels as compared to gasoline and special fuels not mixed with
alcohol.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 40, 404, 4042, 4081,
4082, 4083, 4092, 4101, 4103, 4293, 4972, 6206, 6416, 6420, 6421,
6427, 9502, 9503, 9508 of this title.
