§ 34 Certain uses of gasoline and special fuels

OLRC 119-134 · eCFR 2026-10-19 · 1 regs · 13 amending Acts · cited by 12 sections

Enacted 1965 · Pub. L. 89-44 Amended · 13 Acts

196519701976197819801983198419861988199619982007(a) General rule(b) Exception
Prior provisions 1
  • A prior section 34, acts Aug. 16, 1954, ch. 736, 68A Stat. 13; June 25, 1959, Pub. L. 86–69, § 3(a)(1), 73 Stat. 139; Sept. 14, 1960, Pub. L. 86–779, § 10(e), 74 Stat. 1009; Feb. 26, 1964, Pub. L. 88–272, title II, § 201(a), 78 Stat. 31, related to dividends received by individuals, prior to repeal by Pub. L. 88–272, title II, § 201(b), Feb. 26, 1964, 78 Stat. 31, effective with respect to dividends received after Dec. 31, 1964.
Connections Cited by 12 · Cites 3
§ 34 Certain uses of gasoline and special fuels
§ 1.34-1 Special rule for owners of certain business entities.
Amended 1970, 1976, 1983, 1984
  • 1984 Pub. L. 98-369 Pub. L. 98–369, § 471(c), renumbered section 39 of this title as this section.
  • 1983 Pub. L. 97-424 Pub. L. 97–424, § 515(b)(6)(C), substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline” in section catchline.
  • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b).
  • 1970 Pub. L. 91-258 Pub. L. 91–258, § 207(c)(1), inserted reference to special fuels in section catchline.
  • 1970 Pub. L. 91-258 Pub. L. 91–258, § 207(c)(3), (4), inserted references to sections 6427 and 6427(f), respectively.

Cases: The Western Company of North America v. United States, 323 F.3d 1024 (Fed. Cir. 2003); FPL Group, Inc. v. Commissioner, 116 T.C. 73 (2001); Medical Transportation Management Corp. v. Commissioner, 506 F.3d 1364 (11th Cir. 2007)

Final rules 1

    (a) General rule There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer—

    Amended 1970, 1976, 1978, 1980, 1983
    • 1983 Pub. L. 97-424 Pub. L. 97–424, § 515(b)(6)(A), inserted “and” at end of par. (2), redesignated par. (4) as (3), and struck out former (3) which referred to amounts payable to the taxpayer under section 6424 with respect to lubricating oil used during the taxable year for certain nontaxable purposes (determined without regard to section 6424(f)).
    • 1980 Pub. L. 96-223 Pub. L. 96–223 substituted “6427(i)” for “6427(h)”.
    • 1978 Pub. L. 95-599 Pub. L. 95–599 substituted “6427(h)” for “6427(g)”.
    • 1976 Pub. L. 94-530 Pub. L. 94–530 substituted “6427(g)” for “6427(f)”.
    • 1970 Pub. L. 91-258 Pub. L. 91–258, § 207(c)(2), added par. (4).
    Cited by 12

      (1) under section 6420 (determined without regard to section 6420(g)),

      Amended 1976, 2007
      • 2007 Pub. L. 110-172 Pub. L. 110–172, § 11(a)(4)(A), struck out “with respect to gasoline used during the taxable year on a farm for farming purposes” before “(determined without regard to section 6420(g))”.
      • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(8), substituted “6420(g)” for “6420(h)”.
      Cited by 1

        (2) under section 6421 (determined without regard to section 6421(i)), and

        Amended 1983, 2007
        • 2007 Pub. L. 110-172 Pub. L. 110–172, § 11(a)(4)(B), which directed striking out “with respect to gasoline used during the taxable year: (A) otherwise than as a fuel in a highway vehicle; or (B) in vehicles while engaged in furnishing certain public passenger land transportation service”, was executed by striking out “with respect to gasoline used during the taxable year (A) otherwise than as a fuel in a highway vehicle or (B) in vehicles while engaged in furnishing certain public passenger land transportation service” before “(determined without regard to section 6421(i))”, to reflect the probable intent of Congress.
        • 1983 Pub. L. 97-424 Pub. L. 97–424, § 515(b)(6)(A), inserted “and” at end of par. (2), redesignated par. (4) as (3), and struck out former (3) which referred to amounts payable to the taxpayer under section 6424 with respect to lubricating oil used during the taxable year for certain nontaxable purposes (determined without regard to section 6424(f)).
        Cited by 2

          (3) under section 6427 (determined without regard to section 6427(k)).

          Amended 1976, 1978, 1983, 1984, 1986, 1996, 2007
          • 2007 Pub. L. 110-172 Pub. L. 110–172, § 11(a)(4)(C), struck out “with respect to fuels used for nontaxable purposes or resold during the taxable year” before “(determined without regard to section 6427(k))”.
          • 1996 Pub. L. 104-188 Pub. L. 104–188 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427—

            “(A) with respect to fuels used for nontaxable purposes or resold, or

            “(B) with respect to any qualified diesel-powered highway vehicle purchased (or deemed purchased under section 6427(g)(6)),

            during the taxable year (determined without regard to section 6427(k)).”

          • 1986 Pub. L. 99-514 Pub. L. 99–514, § 1877(a), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “under section 6427 with respect to fuels used for nontaxable purposes or resold during the taxable year (determined without regard to section 6427(j)).”
          • 1986 Pub. L. 99-514 Pub. L. 99–514, § 1703(e)(2)(F), substituted “6427(k)” for “6427(j)”.
          • 1984 Pub. L. 98-369 Pub. L. 98–369, § 911(d)(2)(A), which directed the amendment of par. (4) by substituting “6427(j)” for “6427(i)” was executed to par. (3) to reflect the probable intent of Congress and the redesignation of par. (4) as (3) by Pub. L. 97–424.
          • 1983 Pub. L. 97-424 Pub. L. 97–424, § 515(b)(6)(A), inserted “and” at end of par. (2), redesignated par. (4) as (3), and struck out former (3) which referred to amounts payable to the taxpayer under section 6424 with respect to lubricating oil used during the taxable year for certain nontaxable purposes (determined without regard to section 6424(f)).
          • 1978 Pub. L. 95-618 Pub. L. 95–618 substituted “for certain nontaxable purposes” for “otherwise than in a highway motor vehicle”.
          • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(9), substituted “6424(f)” for “6424(g)”.
          Cited by 2

            (b) Exception Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under section 6421(i) or 6427(k), is payable under such section.

            Amended 1976, 1978, 1980, 1983, 1984, 1988, 1998
            • 1998 Pub. L. 105-206 Pub. L. 105–206 substituted “section 6421(i)” for “section 6421(j)”.
            • 1988 Pub. L. 100-647 Pub. L. 100–647 substituted “section 6421(j) or 6427(k)” for “section 6421(i) or 6427(j)”.
            • 1984 Pub. L. 98-369 Pub. L. 98–369, § 911(d)(2)(A), substituted “6427(j)” for “6427(i)”.
            • 1983 Pub. L. 97-424 Pub. L. 97–424, § 515(b)(6)(B)(i), substituted “6421 or 6427” for “6421, 6424, or 6427” after “amount payable under”.
            • 1983 Pub. L. 97-424 Pub. L. 97–424, § 515(b)(6)(B)(ii), substituted “6421(i) or 6427(i)” for “6421(i), 6424(f), or 6427(i)” after “and, under”.
            • 1980 Pub. L. 96-223 Pub. L. 96–223 substituted “6427(i)” for “6427(h)”.
            • 1978 Pub. L. 95-599 Pub. L. 95–599 substituted “6427(h)” for “6427(g)”.
            • 1976 Pub. L. 94-530 Pub. L. 94–530, which directed the amendment of subsec. (c) by substituting “6427(g)” for “6427(f)”, was executed to subsec. (b) to reflect the probable intent of Congress and the redesignation of subsec. (c) as (b) by Pub. L. 94–455.
            • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b) and substituted “section 6421(i), 6424(f), or 6427(f), is payable” for “section 6421(i), 6424(g) or 6427(f) is payable”. Former subsec. (b), relating to determination of taxpayers first taxable year with respect to tax credit for certain uses of gasoline and lubricating oil, was struck out.