§ 4084. Cross references

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1993

   Revenue Reconciliation Act of 1993

   Pub. L. 103–66 title XIII § 13242(a) · 107 Stat. 312

   Enacted · 26 U.S.C. § 4084

   (Added Pub. L. 103–66, title XIII, § 13242(a), Aug. 10, 1993, 107 Stat. 518.)

   Source evidence

   Code source credit
   (Added Pub. L. 103–66, title XIII, § 13242(a), Aug. 10, 1993, 107 Stat. 518.)

   Enacted provision · exact public law section
   (a) In General.— Subparts A and B of part in of subchapter A of chapter 32 (relating to manufacturers excise taxes), as amended by subpart A, are amended to read as follows: “Subpart A— Gasoline and Diesel Fuel “Sec. 4081. Imposition of tax. “Sec. 4082. Exemptions for diesel fuel. “Sec. 4083. Definitions; special rule; administrative authority. “Sec. 4084. Cross references. “SEC. 4081. IMPOSITION OF TAX “(a) Tax Imposed.— “(1) Tax on removal, entry, or sale.— “(A) In general.— There is hereby imposed a tax at the rate specified in paragraph (2) on— “(i) the removal of a taxable fuel from any refinery, “(ii) the removal of a taxable fuel from any terminal, “(iii) the entry into the United States of any taxable fuel for consumption, use, or warehousing, and “(iv) the sale of a taxable fuel to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii). “(B) Exemption for bulk transfers to registered terminals or refineries.— The tax imposed by this paragraph shall not apply to any removal or entry of a taxable met transferred in bulk to a terminal or refinery if the person removing or entering the taxable fuel and the operator of such terminal or refinery are registered under section 4101. “(2) Rates of tax.— “(A) In general.— The rate of the tax imposed by this section is— “(i) in the case of gasoline, 18.3 cents per gallon, and “(ii) in the case of diesel fuel, 24.3 cents per gallon. “(B) Leaking underground storage tank trust fund tax.— The rates of tax specified in subparagraph (A) shall each be increased by 0.1 cent per gallon. The increase in tax under this subparagraph shall in this title be referred to as the Leaking Underground Storage Tank Trust Fund financing rate. “(b) Treatment of Removal or Subsequent Sale by Blender.— “(1) In general.— There is hereby imposed a tax at the rate determined under subsection (a) on taxable fuel removed or sold by the blender thereof. “(2) Credit for tax previously paid.— If— “(A) tax is imposed on the removal or sale of a taxable fuel by reason of paragraph (1), and “(B) the blender establishes the amount of the tax paid with respect to such fuel by reason of subsection (a), the amount of the tax so paid shall be allowed as a credit against the tax imposed by reason of paragraph (1). “(c) Taxable Fuels Mixed With Alcohol.— Under regulations Regulations. prescribed by the Secretary— “(1) In general.— The rate of tax under subsection (a) shall be the alcohol mixture rate in the case of the removal or entry of any qualified alcohol mixture. “(2) Tax prior to mixing.— “(A) In general.— In the case of the removal or entry of any taxable fuel for use in producing at the time of such removal or entry a qualified alcohol mixture, the rate of tax under subsection (a) shall be the applicable fraction of the alcohol mixture rate. Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing a qualified alcohol mixture after the time of such removal or entry. “(B) Applicable fraction.— For purposes of subparagraph (A), the applicable fraction is— “(i) in the case of a qualified alcohol mixture which contains gasoline, the fraction the numerator of which is 10 and the denominator of which is— “(I) 9 in the case of 10 percent gasohol, “(II) 9.23 in the case of 7.7 percent gasohol, and “(III) 9.43 in the case of 5.7 percent gasohol, and “(ii) in the case of a qualified alcohol mixture which does not contain gasoline, 10⁄9. “(3) Alcohol; qualified alcohol mixture.— For purposes of this subsection— “(A) Alcohol.— The term ‘alcohol’ includes methanol and ethanol but does not include alcohol produced from petroleum, natural gas, or coal (including peat). Such term does not include alcohol with a proof of less than 190 (determined without regard to any added denaturants). “(B) Qualified alcohol mixture.— The term ‘qualified alcohol mixture’ means— “(i) any mixture of gasoline with alcohol if at least 5.7 percent of such mixture is alcohol, and “(ii) any mixture of diesel fuel with alcohol if at least 10 percent of such mixture is alcohol. “(4) Alcohol mixture rates for gasoline mixtures.— For purposes of this subsection— “(A) In general.— The alcohol mixture rate for a qualified alcohol mixture which contains gasoline is the excess of the rate which would (but for this paragraph) be determined under subsection (a) over— “(i) 5.4 cents per gallon for 10 percent gasohol, “(ii) 4.158 cents per gallon for 7.7 percent gasohol, and “(iii) 3.078 cents per gallon for 5.7 percent gasohol. In the case of a mixture none of the alcohol in which consists of ethanol, clauses (i), (ii), and (iii) shall be applied by substituting ‘6 cents’ for ‘5.4 cents’, ‘4.62 cents’ for ‘4.158 cents’, and ‘3.42 cents’ for ‘3.078 cents’. “(B) 10 percent gasohol.— The term ‘10 percent gasohol’ means any mixture of gasoline with alcohol if at least 10 percent of such mixture is alcohol. “(C) 7.7 percent gasohol.— The term ‘7.7 percent gasohol’ means any mixture of gasoline with alcohol if at least 7.7 percent, but not 10 percent or more, of such mixture is alcohol. “(D) 5.7 percent gasohol.— The term ‘5.7 percent gasohol’ means any mixture of gasoline with alcohol if at least 5.7 percent, but not 7.7 percent or more, of such mixture is alcohol. “(5) Alcohol mixture rate for diesel fuel mixtures.— The alcohol mixture rate for a qualified alcohol mixture which does not contain gasoline is the excess of the rate which would (but for this paragraph) be determined under subsection (a) over 5.4 cents per gallon (6 cents per gallon in the case of a qualified alcohol mixture none of the alcohol in which consists of ethanol). “(6) Limitation.— In no event shall any alcohol mixture rate determined under this subsection be less than 4.3 cents per gallon. “(7) Later separation of fuel from qualified alcohol mixture.— If any person separates the taxable fuel from a qualified alcohol mixture 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 refiner of such taxable fuel. The amount of tax imposed on any removal of such fuel by such person shall be reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or entry of such fuel. “(8) Termination.— Paragraphs (1) and (2) shall not apply to any removal, entry, or sale after September 30, 2000. “(d) Termination.— “(1) In general.— On and after October 1, 1999, each rate of tax specified in subsection (a)(2)(A) shall be 4.3 cents per gallon. “(2) Leaking underground storage tank trust fund financing rate.— The Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2) shall not apply after December 31, 1995. “(e) Regulations. Refunds in Certain Cases.— Under regulations prescribed by the Secretary, if any person who paid the tax imposed by this section with respect to any taxable fuel establishes to the satisfaction of the Secretary that a prior tax was paid (and not credited or refunded) with respect to such taxable fuel, then an amount equal to the tax paid by such person shall be allowed as a refund (without interest) to such person in the same manner as if it were an overpayment of tax imposed by this section. “SEC. 4082. EXEMPTIONS FOR DIESEL FUEL. “(a) In General.— The tax imposed by section 4081 shall not apply to diesel fuel— “(1) which the Secretary determines is destined for a non-taxable use, “(2) which is indelibly dyed in accordance with regulations which the Secretary shall prescribe, and “(3) which meets such marking requirements (if any) as may be prescribed by the Secretary in regulations. Such regulations shall allow an individual choice of dye color approved by the Secretary or chosen from any list of approved dye colors that the Secretary may publish. “(b) Nontaxable Use.— For purposes of this section, the term ‘nontaxable use’ means— “(1) any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax, “(2) any use in a train, and “(3) any use described in section 6427(b)(1) (after the application of section 6427(b)(3)). “(c) Regulations.— The Secretary shall prescribe such regulations as may be necessary to carry out this section, including regulations requiring the conspicuous labeling of retail diesel fuel pumps and other delivery facilities to assure that persons are aware of which fuel is available only for nontaxable uses. “(d) Cross Reference.— “For tax on train and certain bus uses of fuel purchased tax-free, see section 4041(a)(1). “SEC. 4063. DEFINITIONS; SPECIAL RULE; ADMINISTRATIVE AUTHORITY. “(a) Taxable Fuel.— For purposes of this subpart— “(1) In general.— The term taxable fuel’ means— “(A) gasoline, and “(B) diesel fuel. “(2) Gasoline.— The term ‘gasoline’ includes, to the extent prescribed in regulations— “(A) gasoline blend stocks, and “(B) products commonly used as additives in gasoline. For purposes of subparagraph (A), the term ‘gasoline blend stock’ means any petroleum product component of gasoline. “(3) Diesel fuel.— The term ‘diesel fuel’ means any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, a diesel-powered train, or a diesel-powered boat. “(b) Certain Uses Defined as Removal.— If any person uses taxable fuel (other than in the production of gasoline, diesel fuel, or special fuels referred to in section 4041), such use shall for the purposes of this chapter be considered a removal. “(c) Administrative Authority.— “(1) In general.— In addition to the authority otherwise granted by this title, the Secretary may in administering compliance with this subpart, section 4041, and penalties and other administrative provisions related thereto— “(A) enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of— “(i) examining the equipment used to determine the amount or composition of such fuel and the equipment used to store such fuel, and “(ii) taking and removing samples of such fuel, and “(B) detain, for the purposes referred in subparagraph (A), any container which contains or may contain any taxable fuel. “(2) Inspection sites.— The Secretary may establish inspection sites for purposes of carrying out the Secretary’s authority under paragraph (1)(B). “(3) Penalty for refusal of entry.— The penalty provided by section 7342 shall apply to any refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), except that section 7342 shall be applied by substituting ‘$1,000’ for ‘$500’ for each such refusal. “SEC. 4064. CROSS REFERENCES. “(1) For provisions to relieve farmers from excise tax in the case of gasoline used on the farm for farming purposes, see section 6420. “(2) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes, see section 6421. “(3) For provisions to relieve purchasers from excise tax in the case of taxable fuel not used for taxable purposes, see section 6427. “Subpart B— Aviation Fuel “Sec. 4091. Imposition of tax. “Sec. 4092. Exemptions. “Sec. 4093. Definitions. “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 non-taxable use as defined in section 6427(1)(2)(B)) on which no tax has been imposed under such paragraph, 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) On and after January 1, 1996, the rate of tax specified in paragraph (1) shall be 4.3 cents per gallon. “(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 13.4 cents 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 ‘13.4 cents’. “(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 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, 2000. “SEC. 4092. EXEMPTIONS. “(a) Nontaxable Uses.— No tax shall be imposed by section 4091 on aviation fuel sold by a producer or importer for use by the purchaser in a nontaxable use (as defined in section 6427(1)(2)(B)). “(b) No Exemption From Certain Taxes on Fuel Used in Commercial Aviation.— In the case of fuel sold for use in commercial aviation (other than supplies for vessels or aircraft within the meaning of section 4221(a)(3)), subsection (a) shall not apply to so much of the tax imposed by section 4091 as is attributable “(1) the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section, and “(2) in the case of fuel sold after September 30, 1995, 4.3 cents per gallon of the rate specified in section 4091(b)(1). For purposes of the preceding sentence, the term ‘commercial aviation’ means any use of an aircraft other than in noncommercial aviation (as defined in section 4041(c)(4)). “(c) Sales to Producer.— Under regulations prescribed by the Regulations. Secretary, the tax imposed by section 4091 shall not apply to aviation fuel sold to a producer of such fuel. “SEC. 4093. DEFINITIONS. “(a) Aviation Fuel.— For purposes of this subpart, the term ‘aviation fuel’ means any liquid (other than any product taxable under section 4081) which is suitable for use as a fuel in an aircraft. “(b) Producer.— For purposes of this subpart— “(1) Certain persons treated as producers.— “(A) In general.— The term ‘producer’ includes any person described in subparagraph (B) and registered under section 4101 with respect to the tax imposed by section 4091. “(B) Persons described.— A person is described in this subparagraph if such person is— “(i) a refiner, blender, or wholesale distributor of aviation fuel, or “(ii) a dealer selling aviation fuel exclusively to producers of aviation fuel. “(C) Reduced rate purchasers treated as producers.— Any person to whom aviation fuel is sold at a reduced rate under this subpart shall be treated as the producer of such fuel. “(2) Wholesale distributor.— For purposes of paragraph (1), the term ‘wholesale distributor’ includes any person who sells aviation fuel to producers, retailers, or to users who purchase in bulk quantities and accept delivery into bulk storage tanks. Such term does not include any person who (excluding the term ‘wholesale distributor’ from paragraph (1)) is a producer or importer.”

1 of 1 references resolved to an enrolled provision