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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle D. Miscellaneous Excise Taxes |
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Chapter 31. RETAIL EXCISE TAXES |
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SubChapter B. Special Fuels |
§ 4041. Imposition of tax
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(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 beforeJuly 1, 2005 ,(II) 2.3 cents per gallon after June 30, 2005 , and beforeJanuary 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, 2016 ).(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 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate))— (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, and (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 section 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, ⅒ 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. No tax shall be imposed under the preceding sentence on the sale or use of any liquid if tax was imposed with respect to such liquid under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.
(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 (b)(1)(A), (f), (g), (h), and (l). The preceding sentence shall not apply with respect to subsection (g)(3) and so much of subsection (g)(1) as relates to vessels (within the meaning of section 4221(d)(3)) employed in foreign trade or trade between the United States and any of its possessions.
[(e) Repealed. Pub. L. 108–357, title VIII, § 853(d)(2)(C), Oct. 22, 2004 , 118 Stat. 1613](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 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) Repealed. Pub. L. 108–357, title VIII, § 853(d)(2)(D), Oct. 22, 2004 , 118 Stat. 1613](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. Pub. L. 108–357, title III, § 301(c)(6), Oct. 22, 2004 , 118 Stat. 1461](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 beforeOctober 1, 2016 —(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, 2016 —(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.
Amendments
2012—Subsec. (a)(1)(C)(iii)(I). Pub. L. 112–141, § 40102(a)(1)(A), substituted “
Pub. L. 112–140, §§ 1(c), 402(a)(1)(A), temporarily substituted “
Pub. L. 112–102, § 402(a)(1)(A), substituted “
Subsec. (m)(1)(A). Pub. L. 112–141, § 40102(a)(2)(A), substituted “
Pub. L. 112–140, §§ 1(c), 402(a)(2)(A), temporarily substituted “
Pub. L. 112–102, § 402(a)(2)(A), substituted “
Subsec. (m)(1)(B). Pub. L. 112–141, § 40102(a)(1)(B), substituted “
Pub. L. 112–140, §§ 1(c), 402(a)(1)(B), temporarily substituted “
Pub. L. 112–102, § 402(a)(1)(B), substituted “
2011—Subsec. (a)(1)(C)(iii)(I). Pub. L. 112–30, § 142(a)(1)(A), substituted “
Subsec. (m)(1)(A). Pub. L. 112–30, § 142(a)(2)(A), substituted “
Subsec. (m)(1)(B). Pub. L. 112–30, § 142(a)(1)(B), substituted “
2007—Subsec. (d)(1). Pub. L. 110–172, § 6(d)(1)(A), inserted last sentence.
Subsec. (d)(5). Pub. L. 110–172, § 6(d)(2)(A), (3), inserted “(b)(1)(A),” after “without regard to subsections”, struck out “(other than with respect to any sale for export under paragraph (3) thereof)” after “(f), (g)”, and inserted last sentence.
2006—Subsec. (b)(2)(B). Pub. L. 109–432, § 208(c), substituted “and ethanol fuel produced from coal” for “or ethanol fuel” in heading.
Subsec. (b)(2)(C)(ii). Pub. L. 109–432, § 208(b), substituted “2008” for “2007”.
Subsec. (b)(2)(D). Pub. L. 109–432, § 208(a), substituted “
Subsec. (g)(5). Pub. L. 109–280, which directed the addition of par. (5) to section 4041(g), without specifying the act to be amended, was executed to subsec. (g) of this section, which is section 4041 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
2005—Subsec. (a)(1)(B). Pub. L. 109–59, § 11161(b)(3)(A), struck out last sentence which read as follows: “This subparagraph shall not apply to aviation-grade kerosene.”
Pub. L. 109–58, § 1362(b)(2)(A), inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081”.
Subsec. (a)(1)(C)(iii)(I). Pub. L. 109–59, § 11101(a)(1)(A), substituted “2011” for “2005”.
Subsec. (a)(2). Pub. L. 109–59, § 11113(a)(3), substituted “Alternative fuels” for “Special motor fuels” in heading.
Subsec. (a)(2)(A). Pub. L. 109–58, § 1362(b)(2)(A), inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081” in introductory provisions.
Subsec. (a)(2)(B). Pub. L. 109–59, § 11113(a)(1)(C), struck out concluding provisions which read as follows: “In the case of any sale or use after
Pub. L. 109–59, § 11101(a)(1)(B), substituted “2011” for “2005” in concluding provisions.
Subsec. (a)(2)(B)(i). Pub. L. 109–59, § 11113(a)(1)(A), inserted “and” at end.
Subsec. (a)(2)(B)(ii). Pub. L. 109–59, § 11151(e)(2), substituted “section 45K(c)(3)” for “section 29(c)(3)”.
Pub. L. 109–59, § 11113(a)(1)(B), (D), added cl. (ii) and struck out former cl. (ii) which read as follows: “13.6 cents per gallon in the case of liquefied petroleum gas, and”.
Subsec. (a)(2)(B)(iii). Pub. L. 109–59, § 11113(a)(1)(B), struck out cl. (iii) which read as follows: “11.9 cents per gallon in the case of liquefied natural gas.”
Subsec. (a)(3)(A). Pub. L. 109–59, § 11113(a)(2)(A), substituted “18.3 cents per energy equivalent of a gallon of gasoline” for “48.54 cents per MCF (determined at standard temperature and pressure)” in concluding provisions.
Subsec. (a)(3)(C). Pub. L. 109–59, § 11113(a)(2)(B), substituted “energy equivalent of a gallon of gasoline” for “MCF”.
Subsec. (b)(1)(A). Pub. L. 109–58, § 1362(b)(2)(B), which directed amendment of subpar. (A) by striking out “or (d)(1))”, was executed by striking out “or (d)(1)” after “subsection (a)” to reflect the probable intent of Congress.
Subsec. (c). Pub. L. 109–59, § 11161(b)(1)(D), substituted “Certain liquids used as a fuel in aviation” for “Aviation-grade kerosene” in heading.
Subsec. (c)(1). Pub. L. 109–59, § 11161(b)(1)(A), substituted “any liquid for use as a fuel other than aviation gasoline” for “aviation-grade kerosene” in introductory provisions.
Subsec. (c)(2). Pub. L. 109–59, § 11161(b)(1)(B), substituted “liquid for use as a fuel other than aviation gasoline” for “aviation-grade kerosene”.
Pub. L. 109–58, § 1362(b)(2)(A), inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081”.
Subsec. (c)(3). Pub. L. 109–59, § 11161(b)(1)(C), added par. (3) and struck out former par. (3) which read as follows: “The rate of tax imposed by this subsection shall be the rate of tax applicable under section 4081(a)(2)(A)(iv) which is in effect at the time of such sale or use.”
Subsec. (d)(5). Pub. L. 109–58, § 1362(b)(2)(C), added par. (5).
Subsec. (m)(1)(A), (B). Pub. L. 109–59, § 11101(a)(1)(C), substituted “2011” for “2005” in introductory provisions.
2004—Subsec. (a)(1). Pub. L. 108–357, § 853(a)(6)(B), inserted “and kerosene” after “diesel fuel” in heading.
Subsec. (a)(1)(B). Pub. L. 108–357, § 853(a)(6)(A), inserted at end “This subparagraph shall not apply to aviation-grade kerosene.”
Subsec. (a)(1)(C)(ii)(I) to (III). Pub. L. 108–357, § 241(a)(1), added subcls. (I) to (III) and struck out former subcls. (I) to (III) which read as follows:
“(I) 6.8 cents per gallon after
“(II) 5.55 cents per gallon after
“(III) 4.3 cents per gallon after
Subsec. (b)(2)(B). Pub. L. 108–357, § 301(c)(5), substituted “coal (including peat)” for “a substance other than petroleum or natural gas”.
Subsec. (c). Pub. L. 108–357, § 853(d)(2)(A), amended heading and text of subsec. (c) generally, substituting provisions relating to imposition of tax upon aviation-grade kerosene and providing exemption for fuel previously taxed under section 4081, for provisions relating to imposition of tax on nongasoline fuels where no tax had been imposed under section 4091.
Subsec. (d)(2). Pub. L. 108–357, § 853(d)(2)(B), substituted “section 4081” for “section 4091” in concluding provisions.
Subsec. (d)(3), (4). Pub. L. 108–357, § 241(a)(2)(A), added par. (3) and redesignated former par. (3) as (4).
Subsec. (e). Pub. L. 108–357, § 853(d)(2)(C), struck out heading and text of subsec. (e). Text read as follows: “If a liquid on which tax was imposed on the sale thereof is taxable at a higher rate under subsection (c)(1) of this section on the use thereof, there is hereby imposed a tax equal to the difference between the tax so imposed and the tax payable at such higher rate.”
Subsec. (i). Pub. L. 108–357, § 853(d)(2)(D), struck out heading and text of subsec. (i). Text read as follows: “If any liquid is sold by any person for use as a fuel in an aircraft, it shall be presumed for purposes of this section that a tax imposed by this section applies to the sale of such liquid unless the purchaser is registered in such manner (and furnished such information in respect of the use of the liquid) as the Secretary shall by regulations provide.”
Subsec. (k). Pub. L. 108–357, § 301(c)(6), struck out subsec. (k) which related to rates of tax in the case of the sale or use of any fuels containing alcohol.
Subsec. (m)(1). Pub. L. 108–357, § 853(d)(2)(E), reenacted heading without change and amended text of par. (1) generally, substituting provisions relating to rates of tax after
1998—Subsec. (a)(1)(C)(ii)(II). Pub. L. 105–178, § 9006(a)(1), substituted “
Subsec. (a)(1)(C)(ii)(III). Pub. L. 105–178, § 9006(a)(2), substituted “
Subsec. (a)(1)(C)(iii)(I). Pub. L. 105–178, § 9002(a)(1)(A), substituted “2005” for “1999”.
Subsec. (a)(2)(B). Pub. L. 105–178, § 9002(a)(1)(B), substituted “2005” for “1999” in concluding provisions.
Subsec. (b)(2)(A)(i). Pub. L. 105–178, § 9003(b)(2)(A)(i), substituted “the applicable blender rate” for “5.4 cents”.
Subsec. (b)(2)(C). Pub. L. 105–178, § 9003(b)(2)(A)(ii), added subpar. (C). Former subpar. (C) redesignated (D).
Pub. L. 105–178, § 9003(a)(1)(A), substituted “2007” for “2000”.
Subsec. (b)(2)(D). Pub. L. 105–178, § 9003(b)(2)(A)(ii), redesignated subpar. (C) as (D).
Subsec. (k)(3). Pub. L. 105–178, § 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, § 9002(a)(1)(C), substituted “2005” for “1999” in two places.
1997—Subsec. (a)(1)(A). Pub. L. 105–34, § 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, § 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
“(ii) effective during the period after
“(iii) the termination of the tax under subsection (d) shall not occur before
Subsec. (a)(2). Pub. L. 105–34, § 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, § 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, § 1032(e)(1), struck out “kerosene,” after “(other than” in introductory provisions.
Subsec. (c)(1). Pub. L. 105–34, § 1032(e)(2), substituted “kerosene and any other liquid” for “any liquid” in introductory provisions.
Subsec. (c)(2). Pub. L. 105–34, § 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
Subsec. (c)(3)(B). Pub. L. 105–34, § 1031(a)(3), substituted “
Subsec. (d)(1). Pub. L. 105–34, § 907(a)(2), inserted “and other than liquefied natural gas” after “liquefied petroleum gas”.
Subsec. (l). Pub. L. 105–34, § 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, § 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
“(ii) 4.3 cents per gallon after
1996—Subsec. (a)(1)(D). Pub. L. 104–188, § 1208, added cl. (i) and redesignated former cls. (i) and (ii) as (ii) and (iii), respectively.
Subsec. (c)(2). Pub. L. 104–188, § 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, § 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, § 1609(g)(3)(A), redesignated par. (4) as (2).
Subsec. (c)(5). Pub. L. 104–188, § 1609(g)(3)(A), redesignated par. (5) as (3).
Pub. L. 104–188, § 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
Subsec. (k)(1)(A) to (C). Pub. L. 104–188, § 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, § 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, § 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, § 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, § 13241(e)(1), added par. (3).
Subsec. (b)(1)(B). Pub. L. 103–66, § 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, § 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, § 13242(d)(5)(C), struck out “Highway Trust Fund financing” before “rate applicable”.
Subsec. (c)(1). Pub. L. 103–66, § 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, § 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, § 13242(d)(7), substituted “gasoline (as defined in section 4083)” for “any product taxable under section 4081”.
Subsec. (c)(3). Pub. L. 103–66, § 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, § 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, § 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, § 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, § 13242(d)(9), redesignated pars. (3) and (4) as (2) and (3), respectively.
Subsec. (f)(3). Pub. L. 103–66, § 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
Subsec. (g). Pub. L. 103–66, § 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
Subsec. (k)(1)(A). Pub. L. 103–66, § 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, § 13242(d)(12), substituted “4091(c)” for “4091(d)”.
Subsec. (m)(1)(A). Pub. L. 103–66, § 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, § 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, § 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, § 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, § 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, § 11211(b)(6)(C)(ii), struck out par. (3) which provided that on and after
Subsec. (b)(2)(A)(i). Pub. L. 101–508, § 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, § 11211(e)(1), substituted “2000” for “1993”.
Subsec. (c)(1). Pub. L. 101–508, § 11213(b)(2)(A), substituted “17.5 cents” for “14 cents”.
Subsec. (c)(3). Pub. L. 101–508, § 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, § 11213(d)(2)(B), substituted “1995” for “1990”.
Subsec. (c)(6). Pub. L. 101–508, § 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, § 11211(d)(1), (2), substituted “1995” for “1993”.
Subsec. (k)(1)(A). Pub. L. 101–508, § 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, § 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, § 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, § 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, § 11211(e)(2), substituted “2000” for “1993”.
Subsec. (m)(1)(A). Pub. L. 101–508, § 11211(b)(6)(F), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “subsection (a)(2) shall be applied by substituting ‘4½ cents’ for ‘9 cents’, and”.
Subsec. (m)(1)(B). Pub. L. 101–508, § 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, § 2001(d)(3)(A), inserted reference to subsection (d)(1).
Subsec. (b)(1)(B). Pub. L. 100–647, § 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, § 1017(c)(3), substituted “section 6421(e)(2)” for “section 6421(d)(2)”.
Subsec. (b)(2)(A). Pub. L. 100–647, § 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, § 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, § 2001(d)(2), substituted “the Highway Trust Fund financing rate at which” for “the rate at which”.
Subsec. (f)(3). Pub. L. 100–647, § 1017(c)(4), amended par. (3) generally, substituting “paragraph (1) shall not apply on and after
1987—Subsec. (a)(1). Pub. L. 100–203, § 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, § 502(a)(1), substituted “1993” for “1988”.
Subsec. (b)(2)(C). Pub. L. 100–17, § 502(b)(1), substituted “1993” for “1988”.
Subsec. (c)(1). Pub. L. 100–203, § 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, § 402(b), substituted “1990” for “1987”.
Subsec. (c)(6). Pub. L. 100–223, § 405(b)(3), added par. (6).
Subsec. (d)(1). Pub. L. 100–203, § 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, § 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, § 10502(b)(3), added par. (3) and redesignated former par. (3) as (4).
Subsecs. (f)(3), (g). Pub. L. 100–17, § 502(b)(2), (3), substituted “1993” for “1988”.
Subsec. (k)(3). Pub. L. 100–17, § 502(c)(1), substituted “
Subsec. (l). Pub. L. 100–223, § 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, § 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, § 422(a)(2), substituted “reduction in tax” for “exemption” in heading.
Subsec. (b)(2)(A). Pub. L. 99–514, § 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, § 521(d)(1), added par. (3).
Subsecs. (d), (e). Pub. L. 99–499, § 521(a)(2), added subsec. (d) and redesignated former subsec. (d) as (e).
Subsec. (f)(3). Pub. L. 99–499, § 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, § 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, § 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, § 1702(a), added subsec. (n).
1984—Subsec. (a)(1). Pub. L. 98–369, § 911(a), substituted “15 cents” for “9 cents”.
Subsec. (k)(1). Pub. L. 98–369, § 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, § 1018(a), designated existing provisions as subpar. (A) and added subpar. (B).
Subsec. (m). Pub. L. 98–369, § 913(a), added subsec. (m).
1983—Subsec. (a). Pub. L. 97–424, §§ 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, § 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, § 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 (10½ 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, § 516(a)(1)(B), struck out subsec. (e) which provided that the taxes imposed by subsecs. (a) and (b) would be 1½ cents a gallon and that second and third sentences of subsecs. (a) and (b) would not apply on and after
Subsec. (f)(3). Pub. L. 97–424, § 516(b)(1)(A), added par. (3).
Subsec. (g). Pub. L. 97–424, § 516(b)(1)(B), inserted provision that pars. (2) and (4) shall not apply on and after
Subsec. (k). Pub. L. 97–424, § 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, § 279(a), in par. (1) substituted “14 cents” for “7 cents”, in par. (3) substituted “8 cents a gallon (10½ 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
Subsec. (l). Pub. L. 97–248, § 279(b)(1), added subsec. (l).
1980—Subsec. (c)(5). Pub. L. 96–298 extended termination date to “
Subsec. (k)(3). Pub. L. 96–223 added par. (3).
1978—Subsec. (b). Pub. L. 95–618, §§ 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, § 502(b), struck out termination date of
Subsec. (e). Pub. L. 95–599, § 502(a)(1), substituted “1984” for “1979”.
Subsec. (h)(2). Pub. L. 95–600, § 703(l)(1), substituted “term ‘aircraft museum’ means” for “term ‘aircraft’ means”.
Subsecs. (i), (j). Pub. L. 95–600, § 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, § 221(b)(1), added subsec. (k).
1976—Subsec. (c)(3). Pub. L. 94–280, § 303(a)(1), substituted “1979” for “1977” in two places.
Subsec. (e). Pub. L. 94–280, § 303(a)(2), substituted “1979” for “1977”.
Subsec. (f)(1). Pub. L. 94–455, § 1906(b)(13(A), struck out “or his delegate” after “Secretary”.
Subsec. (g). Pub. L. 94–455, §§ 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, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (i). Pub. L. 94–455, § 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, § 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, § 202(a), added subsec. (c). Former subsec. (c) redesignated (e).
Subsec. (c)(3). Pub. L. 91–605, § 303(a)(1), substituted “1977” for “1972” in two places.
Subsec. (d). Pub. L. 91–258, § 202(a), added subsec. (d). Former subsec. (d) redesignated (f).
Subsec. (e). Pub. L. 91–605, § 303(a)(2), substituted “1977” for “1972”.
Pub. L. 91–258, § 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, § 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, § 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, § 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, § 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, § 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, § 201(c), substituted “
Subsec. (f). Pub. L. 87–61, § 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, § 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, § 201(b)(1), added subsec. (f).
1958—Subsec. (e). Pub. L. 85–859 added subsec. (e).
1956—Subsec. (a). Act
Subsec. (b). Act
Subsec. (c). Act
Act
Subsec. (d). Act
1955—Subsec. (c). Act
Effective Date Of Amendment
Amendment by Pub. L. 112–141 effective
Amendment by Pub. L. 112–140 to cease to be effective on
Amendment by Pub. L. 112–140 effective
Amendment by Pub. L. 112–102 effective
Amendment by Pub. L. 112–30 effective
Amendments by Pub. L. 110–172 effective as if included in the provisions of the Energy Policy Act of 2005, Pub. L. 109–58, to which such amendments relate, and amendment by section 6(d)(3) of Pub. L. 110–172 applicable to fuel sold for use or used after
Pub. L. 109–280, title XII, § 1207(g),
Pub. L. 109–59, title XI, § 11101(e),
Pub. L. 109–59, title XI, § 11113(d),
Amendment by section 11151(e)(2) of Pub. L. 109–59 effective as if included in the provision of the Energy Tax Incentives Act of 2005, Pub. L. 109–58, title XIII, to which such amendment relates, see section 11151(f)(3) of Pub. L. 109–59, set out as a note under section 38 of this title.
Pub. L. 109–59, title XI, § 11161(e),
Pub. L. 109–58, title XIII, § 1362(d),
Pub. L. 108–357, title II, § 241(c),
Amendment by section 301(c)(5), (6) of Pub. L. 108–357 applicable to fuel sold or used after
Pub. L. 108–357, title VIII, § 853(e),
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
Pub. L. 105–34, title IX, § 902(c),
Pub. L. 105–34, title IX, § 907(c),
Pub. L. 105–34, title X, § 1031(e)(1),
Pub. L. 105–34, title X, § 1032(f),
Pub. L. 105–34, title XIV, § 1435(c)(2),
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.
Pub. L. 105–2, § 2(e)(1),
Pub. L. 104–188, title XVI, § 1609(i),
Pub. L. 103–66, title XIII, § 13163(d),
Pub. L. 103–66, title XIII, § 13241(g),
Pub. L. 103–66, title XIII, § 13242(e),
Pub. L. 101–508, title XI, § 11211(a)(6),
Pub. L. 101–508, title XI, § 11211(b)(7),
Pub. L. 101–508, title XI, § 11213(b)(4),
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.
Pub. L. 100–647, title II, § 2001(d)(1)(A),
Pub. L. 100–223, title IV, § 404(d)(2),
Amendment by Pub. L. 100–203 applicable to sales after
Pub. L. 99–514, title IV, § 422(a)(3),
Pub. L. 99–514, title XVII, § 1702(c),
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.
Pub. L. 99–499, title V, § 521(e),
Amendment by section 911(a) of Pub. L. 98–369 effective
Amendment by section 912(a) of Pub. L. 98–369 effective
Pub. L. 98–369, div. A, title IX, § 913(c),
Pub. L. 98–369, div. A, title X, § 1018(c)(1),
Pub. L. 97–424, title V, § 511(h),
Pub. L. 97–248, title II, § 279(c),
Pub. L. 95–618, title II, § 221(b)(2),
Pub. L. 95–618, title II, § 222(b),
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
Amendment by Pub. L. 95–600 effective
Pub. L. 94–530, § 1(d),
Pub. L. 94–455, title XIX, § 1904(d),
Pub. L. 91–258, title II, § 211,
Pub. L. 89–44, title VIII, § 802(d)(2),
Pub. L. 87–61, title II, § 208,
Amendment by Pub. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after
Act June 29, 1956, ch. 462, title II, § 211, 70 Stat. 402, provided that:
Act Apr. 2, 1956, ch. 160, § 2(a)(2), 70 Stat. 89, provided that:
Short Title Of Amendment
Pub. L. 91–258, title II, § 201(a),
Act June 29, 1956, ch. 462, title II, § 201(a), 70 Stat. 387, provided that:
Act Mar. 29, 1956, ch. 115, § 1, 70 Stat. 66, provided:
Act Mar. 30, 1955, ch. 18, § 1, 69 Stat. 14, provided:
Miscellaneous
Due date for deposit of taxes imposed by this section which would be required to be made after
Pub. L. 101–508, title XI, § 11213(b)(5),
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 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
Pub. L. 96–451, title II, § 204,
Pub. L. 96–223, title II, § 232(f),
Pub. L. 95–618, title II, § 221(c),