Internal Revenue Code:Sec. 4091. Imposition of tax -REPEALED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This section repealed by Pub. L. 108-357, Sec. 853(d).>>
Sec. 4091. Imposition of tax
(a) Tax on sale
(1) In general
There is hereby imposed a tax on the sale of aviation fuel by
the producer or the importer thereof or by any producer of
aviation fuel.
(2) Use treated as sale
For purposes of paragraph (1), if any producer uses aviation
fuel (other than for a nontaxable use as defined in section
6427(l)(2)(B)) on which no tax has been imposed under such
paragraph or on which tax has been credited or refunded, then
such use shall be considered a sale.
(b) Rate of tax
(1) In general
The rate of the tax imposed by subsection (a) shall be 21.8
cents per gallon.
(2) Leaking Underground Storage Tank Trust Fund tax
The rate of tax specified in paragraph (1) shall be increased
by 0.1 cent per gallon. The increase in tax under this paragraph
shall in this title be referred to as the Leaking Underground
Storage Tank Trust Fund financing rate.
(3) Termination
(A) The rate of tax specified in paragraph (1) shall be 4.3
cents per gallon -
(i) after December 31, 1996, and before the date which is 7
days after the date of the enactment of the Airport and Airway
Trust Fund Tax Reinstatement Act of 1997, and
(ii) after September 30, 2007.
(B) The Leaking Underground Storage Tank Fund financing rate
shall not apply during any period during which the Leaking
Underground Storage Tank Trust Fund financing rate under section
4081 does not apply.
(c) Reduced rate of tax for aviation fuel in alcohol mixture, etc.
Under regulations prescribed by the Secretary -
(1) In general
The rate of tax under subsection (a) shall be reduced by the
applicable blender amount per gallon in the case of the sale of
any mixture of aviation fuel if -
(A) at least 10 percent of such mixture consists of alcohol
(as defined in section 4081(c)(3)), and
(B) the aviation fuel in such mixture was not taxed under
paragraph (2).
In the case of such a mixture none of the alcohol in which is
ethanol, the preceding sentence shall be applied by substituting
''14 cents'' for ''the applicable blender amount''. For purposes
of this paragraph, the term ''applicable blender amount'' means
13.3 cents in the case of any sale or use during 2001 or 2002,
13.2 cents in the case of any sale or use during 2003 or 2004,
13.1 cents in the case of any sale or use during 2005, 2006, or
2007, and 13.4 cents in the case of any sale or use during 2008
or thereafter.
(2) Tax prior to mixing
In the case of the sale of aviation fuel for use (at the time
of such sale) in producing a mixture described in paragraph (1),
the rate of tax under subsection (a) shall be 10/9 of the rate
which would (but for this paragraph) have been applicable to such
mixture had such mixture been created prior to such sale.
(3) Later separation
If any person separates the aviation fuel from a mixture of the
aviation fuel and alcohol on which tax was imposed under
subsection (a) at a rate determined under paragraph (1) or (2)
(or with respect to which a credit or payment was allowed or made
by reason of section 6427(f)(1)), such person shall be treated as
the producer of such aviation fuel. The amount of tax imposed on
any sale of such aviation fuel by such person shall be reduced by
the amount of tax imposed (and not credited or refunded) on any
prior sale of such fuel.
(4) Limitation
In no event shall any rate determined under paragraph (1) be
less than 4.3 cents per gallon.
(5) Termination
Paragraphs (1) and (2) shall not apply to any sale after
September 30, 2007.
(d) Refund of tax-paid aviation fuel to registered producer of fuel
If -
(1) a producer of aviation fuel is registered under section
4101, and
(2) such producer establishes to the satisfaction of the
Secretary that a prior tax was paid (and not credited or
refunded) on aviation fuel held by such producer,
then an amount equal to the tax so paid shall be allowed as a
refund (without interest) to such producer in the same manner as if
it were an overpayment of tax imposed by this section.
Sources
(Added Pub. L. 100-203, title X, Sec. 10502(a), Dec. 22, 1987, 101
Stat. 1330-438; amended Pub. L. 100-203, title X, Sec. 10502(g),
Dec. 22, 1987, 101 Stat. 1330-446; Pub. L. 100-647, title II, Sec.
2001(d)(6)(A)-(C), Nov. 10, 1988, 102 Stat. 3596; Pub. L. 101-508,
title XI, Sec. 11211(b)(1), (2), (6)(A), (B), (c)(4), (e)(4),
11213(b)(1), (2)(C), (D), (d)(2)(A), 11704(a)(38), Nov. 5, 1990,
104 Stat. 1388-424 to 1388-427, 1388-432, 1388-433, 1388-435,
1388-520; Pub. L. Pub. L. 102-240, title VIII, Sec. 8002(a)(4),
Dec. 18, 1991, 105 Stat. 2203; Pub. L. 103-66, title XIII, Sec.
13241(b)(1), (2)(B)(i), (ii), 13242(a), Aug. 10, 1993, 107 Stat.
510, 518; Pub. L. 104-188, title I, Sec. 1609(a)(1), Aug. 20, 1996,
110 Stat. 1841; Pub. L. 105-2, Sec. 2(a)(1), Feb. 28, 1997, 111
Stat. 4; Pub. L. 105-34, title X, Sec. 1031(a)(1), title XIV, Sec.
1436(a), Aug. 5, 1997, 111 Stat. 929, 1053; Pub. L. 105-178, title
IX, Sec. 9003(a)(1)(D), (b)(2)(D), June 9, 1998, 112 Stat. 502,
503; Pub. L. 105-206, title VI, Sec. 6014(d), July 22, 1998, 112
Stat. 820.)
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. (b)(3)(A)(i),
is the date of enactment of Pub. L. 105-2, which was approved Feb.
28, 1997.
Miscellaneous
PRIOR PROVISIONS
A prior section 4091, acts Aug. 16, 1954, ch. 736, 68A Stat. 483;
Aug. 11, 1955, ch. 793, Sec. 1(a), 69 Stat. 676; June 21, 1965,
Pub. L. 89-44, title II, Sec. 202(a), 79 Stat. 137, imposed a tax
of 6 cents a gallon on lubricating oil (other than cutting oils)
sold in the United States by the manufacturer or producer to be
paid by the manufacturer or producer, 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. (a)(2). Pub. L. 105-206 inserted ''or on which tax
has been credited or refunded'' after ''such paragraph''.
Subsec. (c)(1). Pub. L. 105-178, Sec. 9003(b)(2)(D), substituted
''the applicable blender amount'' for ''13.4 cents'' in two places
and inserted at end ''For purposes of this paragraph, the term
'applicable blender amount' means 13.3 cents in the case of any
sale or use during 2001 or 2002, 13.2 cents in the case of any sale
or use during 2003 or 2004, 13.1 cents in the case of any sale or
use during 2005, 2006, or 2007, and 13.4 cents in the case of any
sale or use during 2008 or thereafter.''
Subsec. (c)(5). Pub. L. 105-178, Sec. 9003(a)(1)(D), substituted
''2007'' for ''2000''.
1997 - Subsec. (b)(3)(A). Pub. L. 105-2 amended subpar. (A)
generally. Prior to amendment, subpar. (A) read as follows: ''The
rate of tax specified in paragraph (1) shall be 4.3 cents per
gallon -
''(i) after December 31, 1995, and before the date which is 7
calendar days after the date of the enactment of the Small
Business Job Protection Act of 1996, and
''(ii) after December 31, 1996.''
Subsec. (b)(3)(A)(ii). Pub. L. 105-34, Sec. 1031(a)(1),
substituted ''September 30, 2007'' for ''September 30, 1997''.
Subsec. (d). Pub. L. 105-34, Sec. 1436(a), added subsec. (d).
1996 - Subsec. (b)(3)(A). Pub. L. 104-188 amended subpar. (A)
generally. Prior to amendment, subpar. (A) read as follows: ''On
and after January 1, 1996, the rate of tax specified in paragraph
(1) shall be 4.3 cents per gallon.''
1993 - Pub. L. 103-66, Sec. 13242(a), amended section generally,
substituting subsecs. (a) to (c) relating to tax on aviation fuel
for former subsecs. (a) to (e) relating to tax on taxable fuels
including aviation and diesel fuel.
Subsec. (b)(1)(A)(ii). Pub. L. 103-66, Sec. 13241(b)(2)(B)(i),
inserted ''and the aviation fuel deficit reduction rate'' after
''financing rate''.
Subsec. (b)(4). Pub. L. 103-66, Sec. 13241(b)(1), substituted
''6.8 cents'' for ''2.5 cents''.
Subsec. (b)(6), (7). Pub. L. 103-66, Sec. 13241(b)(2)(B)(ii),
redesignated par. (6) as (7) and added a new par. (6), reading as
follows: ''Aviation fuel deficit reduction rate. - For purposes of
paragraph (1), the aviation fuel deficit reduction rate is 4.3
cents per gallon.''
1991 - Subsec. (b)(6)(A). Pub. L. 102-240 substituted ''1999''
for ''1995''.
1990 - Subsec. (b)(1)(A)(i). Pub. L. 101-508, Sec.
11211(b)(1)(A), inserted ''and the diesel fuel deficit reduction
rate'' after ''financing rate''.
Subsec. (b)(2). Pub. L. 101-508, Sec. 11211(b)(2), substituted
''17.5 cents'' for ''15 cents''.
Subsec. (b)(3). Pub. L. 101-508, Sec. 11213(b)(1), substituted
''17.5 cents'' for ''14 cents'' and inserted ''except as provided
in subsection (d),'' after ''paragraph (1),''.
Subsec. (b)(4) to (6). Pub. L. 101-508, Sec. 11211(b)(1)(B),
added par. (4) and redesignated former pars. (4) and (5) as (5) and
(6), respectively.
Subsec. (b)(6)(A). Pub. L. 101-508, Sec. 11211(c)(4), substituted
''1995'' for ''1993''.
Subsec. (b)(6)(B). Pub. L. 101-508, Sec. 11213(d)(2)(A),
substituted ''January 1, 1996'' for ''January 1, 1991''.
Subsec. (b)(6)(D). Pub. L. 101-508, Sec. 11211(b)(1)(C), added
subpar. (D).
Subsec. (c)(1). Pub. L. 101-508, Sec. 11211(b)(6)(A), substituted
''12.1 cents'' for ''9 cents'' in subpar. (A), ''13.44 cents'' for
''10 cents'' in subpar. (B), and ''and the diesel fuel deficit
reduction rate shall be 10/9th of the otherwise applicable such
rates'' for ''shall be 1/9 cent per gallon'' in last sentence.
Subsec. (c)(2). Pub. L. 101-508, Sec. 11704(a)(38), amended Pub.
L. 100-647, Sec. 2001(d)(6)(C). See 1988 Amendment note below.
Pub. L. 101-508, Sec. 11211(b)(6)(B), substituted ''12.1 cents''
for ''9 cents''.
Subsec. (c)(3). Pub. L. 101-508, Sec. 11211(e)(4), substituted
''2000'' for ''1993''.
Subsec. (d). Pub. L. 101-508, Sec. 11213(b)(2)(C)(ii),
substituted ''Reduced rate of'' for ''Exemption from'' in heading.
Subsec. (d)(1). Pub. L. 101-508, Sec. 11213(b)(2)(C)(i), amended
par. (1) generally. Prior to amendment, par. (1) read as follows:
''The Airport and Airway Trust Fund financing rate shall not apply
to the sale of -
''(A) any mixture of aviation fuel at least 10 percent of which
consists of alcohol (as defined in section 4081(c)(3)), or
''(B) any aviation fuel for use (at the time of such sale) in
producing a mixture described in subparagraph (A).''
Subsec. (d)(2). Pub. L. 101-508, Sec. 11213(b)(2)(C)(i), amended
par. (2) generally. Prior to amendment, par. (2) read as follows:
''If any person separates the aviation fuel from a mixture of the
aviation fuel and alcohol on which the Airport and Airway Trust
Fund financing rate did not apply by reason of this subsection (or
with respect to which a credit or payment was allowed or made by
reason of section 6427(f)(2)), such person shall be treated as the
producer of such aviation fuel.''
Subsec. (d)(3). Pub. L. 101-508, Sec. 11211(e)(4), substituted
''2000'' for ''1993''.
Subsec. (e). Pub. L. 101-508, Sec. 11213(b)(2)(D), added subsec.
(e).
1988 - Subsec. (b)(4). Pub. L. 100-647, Sec. 2001(d)(6)(B),
inserted ''except as provided in subsection (c),'' after
''paragraph (1),''.
Subsec. (c)(1). Pub. L. 100-647, Sec. 2001(d)(6)(A), inserted
sentence at end providing that Leaking Underground Storage Tank
Trust Fund financing rate shall be 1/9 cent per gallon in the case
of a sale described in subparagraph (B).
Subsec. (c)(2). Pub. L. 100-647, Sec. 2001(d)(6)(C), as amended
by Pub. L. 101-508, Sec. 11704(a)(38), substituted ''reduced by the
amount of tax imposed (and not credited or refunded) on any prior
sale of such fuel'' for ''5 cents per gallon''.
1987 - Subsec. (b)(5)(B). Pub. L. 100-203, Sec. 10502(g),
substituted ''1991'' for ''1988''.
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)(D) of Pub. L. 105-178 effective
Jan. 1, 2001, see section 9003(b)(3) of Pub. L. 105-178, set out as
a note under section 40 of this title.
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by section 1031(a)(1) of Pub. L. 105-34 effective Oct.
1, 1997, see section 1031(e)(1) of Pub. L. 105-34, set out as a
note under section 4041 of this title.
Section 1436(c) of Pub. L. 105-34 provided that: ''The amendments
made by this section (amending this section and section 6416 of
this title) shall apply to fuel acquired by the producer after
September 30, 1997.''
Amendment by Pub. L. 105-2 applicable to periods beginning on or
after the 7th day after Feb. 28, 1997, see section 2(e)(1) of Pub.
L. 105-2, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-188 effective on 7th calendar day after
Aug. 20, 1996, see section 1609(i) of Pub. L. 104-188, set out as a
note under section 4041 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 13241(b)(1), (2)(B)(i), (ii) 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)(1), (2), (6)(A), (B) 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 11213(b)(1), (2)(C), (D) of Pub. L. 101-508
effective Dec. 1, 1990, see section 11213(b)(4) of Pub. L. 101-508,
set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 2001(d)(6)(D) of Pub. L. 100-647 provided that: ''The
amendments made by this paragraph (amending this section) shall
take effect as if included in the amendments made by section 10502
of the Revenue Act of 1987 (Pub. L. 100-203).''
EFFECTIVE DATE OF 1987 AMENDMENT
Section 10502(g) of Pub. L. 100-203 provided that: ''If the
Airport and Airway Safety and Capacity Expansion Act of 1987 is
enacted (enacted as Pub. L. 100-223), effective on December 31,
1987, sections 4091(b)(5)(B) and 9502(b)(3) of such Code (this
title) (as added by this section) are each amended by striking out
'January 1, 1988' and inserting in lieu thereof 'January 1,
1991'.''
EFFECTIVE DATE
Subpart applicable to sales after Mar. 31, 1988, see section
10502(e) of Pub. L. 100-203, set out as an Effective Date of 1987
Amendment note under section 40 of this title.
DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES
Due date for deposits 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 1031(g) of Pub. L. 105-34,
set out as a note under section 6302 of this title.
FLOOR STOCKS TAX
Section 1609(h) of Pub. L. 104-188, as amended by Pub. L. 105-34,
title XVI, Sec. 1601(f)(4)(E), (F), Aug. 5, 1997, 111 Stat. 1091;
Pub. L. 105-206, title VI, Sec. 6018(e), July 22, 1998, 112 Stat.
823, provided that:
''(1) Imposition of tax. - In the case of aviation fuel on which
tax was imposed under section 4091 of the Internal Revenue Code of
1986 before the tax-increase date described in paragraph (3)(A) and
which is held on such date by any person, there is hereby imposed a
floor stocks tax of 17.5 cents per gallon.
''(2) Liability for tax and method of payment. -
''(A) Liability for tax. - A person holding aviation fuel on a
tax-increase date to which the tax imposed by paragraph (1)
applies shall be liable for such tax.
''(B) Method of payment. - The tax imposed by paragraph (1)
shall be paid in such manner as the Secretary shall prescribe.
''(C) Time for payment. - The tax imposed by paragraph (1) with
respect to any tax-increase date shall be paid on or before the
first day of the 7th month beginning after such tax-increase
date.
''(3) Definitions. - For purposes of this subsection -
''(A) Tax increase date. - The term 'tax-increase date' means
the date which is 7 calendar days after the date of the enactment
of this Act (Aug. 20, 1996).
''(B) Aviation fuel. - The term 'aviation fuel' has the meaning
given such term by section 4093 of such Code.
''(C) Held by a person. - Aviation fuel shall be considered as
'held by a person' if title thereto has passed to such person
(whether or not delivery to the person has been made).
''(D) Secretary. - The term 'Secretary' means the Secretary of
the Treasury or his delegate.
''(4) Exception for exempt uses. - The tax imposed by paragraph
(1) shall not apply to aviation fuel held by any person on any
tax-increase date exclusively for any use for which a credit or
refund of the entire tax imposed by section 4091 of such Code is
allowable for aviation fuel purchased on or after such tax-increase
date for such use or exclusively for the use described in section
4092(b) of such Code.
''(5) Exception for certain amounts of fuel. -
''(A) In general. - No tax shall be imposed by paragraph (1) on
aviation fuel held on any tax-increase date by any person if the
aggregate amount of aviation fuel held by such person on such
date does not exceed 2,000 gallons. The preceding sentence shall
apply only if such person submits to the Secretary (at the time
and in the manner required by the Secretary) such information as
the Secretary shall require for purposes of this paragraph.
''(B) Exempt fuel. - For purposes of subparagraph (A), there
shall not be taken into account fuel held by any person which is
exempt from the tax imposed by paragraph (1) by reason of
paragraph (4).
''(C) Controlled groups. - For purposes of this paragraph -
''(i) Corporations. -
''(I) In general. - All persons treated as a controlled
group shall be treated as 1 person.
''(II) Controlled group. - The term 'controlled group' has
the meaning given to such term by subsection (a) of section
1563 of such Code; except that for such purposes the phrase
'more than 50 percent' shall be substituted for the phrase
'at least 80 percent' each place it appears in such
subsection.
''(ii) Nonincorporated persons under common control. - Under
regulations prescribed by the Secretary, principles similar to
the principles of clause (i) shall apply to a group of persons
under common control where 1 or more of such persons is not a
corporation.
''(6) Other law applicable. - All provisions of law, including
penalties, applicable with respect to the taxes imposed by section
4091 of such Code shall, insofar as applicable and not inconsistent
with the provisions of this subsection, apply with respect to the
floor stock taxes imposed by paragraph (1) to the same extent as if
such taxes were imposed by such section 4091.''
Section 13245 of Pub. L. 103-66 provided that:
''(a) Imposition of Tax. - In the case of commercial aviation
fuel on which tax was imposed under section 4091 of the Internal
Revenue Code of 1986 before October 1, 1995, and which is held on
such date by any person, there is hereby imposed a floor stocks tax
of 4.3 cents per gallon.
''(b) Liability for Tax and Method of Payment. -
''(1) Liability for tax. - A person holding aviation fuel on
October 1, 1995, to which the tax imposed by subsection (a)
applies shall be liable for such tax.
''(2) Method of payment. - The tax imposed by subsection (a)
shall be paid in such manner as the Secretary shall prescribe.
''(3) Time for payment. - The tax imposed by subsection (a)
shall be paid on or before April 30, 1996.
''(c) Definitions. - For purposes of this subsection -
''(1) Held by a person. - Aviation fuel shall be considered as
''held by a person'' if title thereto has passed to such person
(whether or not delivery to the person has been made).
''(2) Commercial aviation fuel. - The term 'commercial aviation
fuel' means aviation fuel (as defined in section 4093 of such
Code) which is held on October 1, 1995, for sale or use in
commercial aviation (as defined in section 4092(b) of such Code).
''(3) Secretary. - The term 'Secretary' means the Secretary of
the Treasury or his delegate.
''(d) Exception for Exempt Uses. - The tax imposed by subsection
(a) shall not apply to aviation fuel held by any person exclusively
for any use for which a credit or refund of the entire tax imposed
by section 4091 of such Code is allowable for aviation fuel
purchased after September 30, 1995, for such use.
''(e) Exception for Certain Amounts of Fuel. -
''(1) In general. - No tax shall be imposed by subsection (a)
on aviation fuel held on October 1, 1995, by any person if the
aggregate amount of commercial aviation fuel held by such person
on such date does not exceed 2,000 gallons. The preceding
sentence shall apply only if such person submits to the Secretary
(at the time and in the manner required by the Secretary) such
information as the Secretary shall require for purposes of this
paragraph.
''(2) Exempt fuel. - For purposes of paragraph (1), there shall
not be taken into account fuel held by any person which is exempt
from the tax imposed by subsection (a) by reason of subsection
(d).
''(3) Controlled groups. - For purposes of this subsection -
''(A) Corporations. -
''(i) In general. - All persons treated as a controlled
group shall be treated as 1 person.
''(ii) Controlled group. - The term 'controlled group' has
the meaning given to such term by subsection (a) of section
1563 of such Code; except that for such purposes the phrase
'more than 50 percent' shall be substituted for the phrase
'at least 80 percent' each place it appears in such
subsection.
''(B) Nonincorporated persons under common control. - Under
regulations prescribed by the Secretary, principles similar to
the principles of subparagraph (A) shall apply to a group of
persons under common control where 1 or more of such persons is
not a corporation.
''(f) Other law applicable. - All provisions of law, including
penalties, applicable with respect to the taxes imposed by section
4091 of such Code shall, insofar as applicable and not inconsistent
with the provisions of this section, apply with respect to the
floor stock taxes imposed by subsection (a) to the same extent as
if such taxes were imposed by such section 4091.''
Imposition of floor stocks taxes on gasoline, diesel fuel, and
aviation fuel, see notes set out under section 4081 of this title.
Section 10502(f) of Pub. L. 100-203 imposed a floor stocks tax on
any taxable fuel which on Apr. 1, 1988, was held by a taxable
person, at the rate of tax which would have been imposed if such
fuel had been sold on such date in a sale subject to tax under
section 4091 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 40, 4041, 4092, 4093,
4101, 4103, 4221, 6206, 6416, 6427, 9502, 9508 of this title.
