26 U.S.C. § 4081: Imposition of tax

Amended 1955, 1956, 1986, 1993

1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(a), amended section generally, substituting, in subsec. (a), provisions imposing tax on taxable fuels for provisions imposing tax on gasoline, in subsec. (b), provisions relating to treatment of removal or subsequent sale of taxable fuels by blender for provisions relating to treatment of removal or subsequent sale of gasoline by blender or compounder, in subsec. (c), provisions relating to taxable fuels mixed with alcohol for provisions relating to gasoline mixed with alcohol at refinery etc., in subsec. (d), provisions decreasing tax rate imposed on taxable fuels to 4.3 cents per gallon beginning on and after Oct. 1, 1999, for provisions terminating the Highway Trust Fund financing and deficit reduction rates on and after Oct. 1, 1999, and Oct. 1, 1995, respectively, and, in subsec. (e), “taxable fuel” for “gasoline” in two places.
1986 Pub. L. 99-514 Pub. L. 99–514 amended section generally, substituting provisions imposing a tax on the removal or sale of gasoline by the refiner, importer, blender, or compounder thereof or the terminal operator for provisions imposing a tax on gasoline sold by the producer or importer thereof, or by any producer of gasoline.
1956 Act Mar. 29, 1956, substituted “April 1, 1957” for “April 1, 1956”.
1955 Act Mar. 30, 1955, substituted “April 1, 1956” for “April 1, 1955”.

Cases: Gurley v. Rhoden, 421 U.S. 200 (1975)

Forms: Form 637; Form 8849

Final rules 6

(a) Tax imposed

Amended 1956, 1961, 1983, 1986, 1988

1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(1)(A), added pars. (1) and (2), struck out former par. (1) which imposed a tax at the rate specified in subsec. (d) on the earlier of the removal, or the sale of gasoline by the refiner or importer thereof or the terminal operator, and redesignated former par. (2) as (3).
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(B)(i), substituted “at the rate specified in subsection (d)” for “of 9 cents a gallon” in par. (1) as amended by Pub. L. 99–514.
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(A)(i), amended subsec. (a), as in effect the day before Oct. 22, 1986, generally, substituting “at the rate specified in subsection (b)” for “of 9 cents a gallon”.
1983 Pub. L. 97-424 Pub. L. 97–424, § 511(a)(1), increased tax from 4 to 9 cents a gallon.
1961 Pub. L. 87-61 Pub. L. 87–61, § 201(b), increased tax from 3 to 4 cents a gallon.
1956 Act June 29, 1956, redesignated first sentence as subsec. (a) and increased tax from 2 to 3 cents a gallon.

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(1) Tax on removal, entry, or sale

Amended 1990

1990 Pub. L. 101-508 Pub. L. 101–508, § 11212(a), substituted heading for one which read: “In general” and amended text generally. Prior to amendment, text read as follows: “There is hereby imposed a tax at the rate specified in paragraph (2) on the earlier of—
“(A) the removal, or
“(B) the sale,
of gasoline by the refiner or importer thereof or the terminal operator.”

(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,

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(ii) the removal of a taxable fuel from any terminal,

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(iii) the entry into the United States of any taxable fuel for consumption, use, or warehousing, and

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(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

Amended 2004, 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11166(b)(1), reenacted heading without change and amended text of subpar. (B) generally. Prior to amendment, text read as follows: “The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel, and the operator of such terminal or refinery are registered under section 4101.”
2004 Pub. L. 108-357 Pub. L. 108–357, § 860(a), inserted “by pipeline or vessel” after “transferred in bulk” and “, the operator of such pipeline or vessel,” after “the taxable fuel”.

(i) In general The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel (except as provided in clause (ii)), and the operator of such terminal or refinery are registered under section 4101.

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(ii) Nonapplication of registration to vessel operators entering by deep-draft vessel For purposes of clause (i), a vessel operator is not required to be registered with respect to the entry of a taxable fuel transferred in bulk by a vessel described in section 4042(c)(1).

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(2) Rates of tax

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(A) In general The rate of the tax imposed by this section is—

Amended 1996, 2004, 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(a)(1), inserted “and” at end of cl. (ii), substituted a period for “, and” at end of cl. (iii), and struck out cl. (iv) which read as follows: “in the case of aviation-grade kerosene, 21.8 cents per gallon.”
2004 Pub. L. 108-357 Pub. L. 108–357, § 853(a)(1), added cl. (iv).
1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(g)(1), added cls. (i) and (ii), redesignated former cl. (ii) as (iii), and struck out former cl. (i) which read as follows: “in the case of gasoline, 18.3 cents per gallon, and”.

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(i) in the case of gasoline other than aviation gasoline, 18.3 cents per gallon,

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(ii) in the case of aviation gasoline, 19.3 cents per gallon, and

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(a)(1), inserted “and” at end of cl. (ii), substituted a period for “, and” at end of cl. (iii), and struck out cl. (iv) which read as follows: “in the case of aviation-grade kerosene, 21.8 cents per gallon.”

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(iii) in the case of diesel fuel or kerosene, 24.3 cents per gallon.

Amended 1990, 1997, 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(a)(1), inserted “and” at end of cl. (ii), substituted a period for “, and” at end of cl. (iii), and struck out cl. (iv) which read as follows: “in the case of aviation-grade kerosene, 21.8 cents per gallon.”
1997 Pub. L. 105-34 Pub. L. 105–34, § 1032(b), inserted “or kerosene” after “diesel fuel”.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(1), added cl. (iii).

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(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.

Amended 1990, 1993

1993 Pub. L. 103-66 Pub. L. 103–66, § 13241(a), amended cl. (iii) generally, substituting “6.8 cents per gallon” for “2.5 cents a gallon”.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(2)(A), substituted “11.5 cents” for “9 cents”.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(2)(B), (C), added cl. (iii).

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(C) Taxes imposed on fuel used in aviation In the case of kerosene which is removed from any refinery or terminal directly into the fuel tank of an aircraft for use in aviation, the rate of tax under subparagraph (A)(iii) shall be—

Amended 2004, 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(a)(2), amended heading and text of subpar. (C) generally. Prior to amendment, text read as follows: “In the case of aviation-grade kerosene which is removed from any refinery or terminal directly into the fuel tank of an aircraft for use in commercial aviation by a person registered for such use under section 4101, the rate of tax under subparagraph (A)(iv) shall be 4.3 cents per gallon.”
2005 Pub. L. 109-59 Pub. L. 109–59, § 11151(b)(1), substituted “for use in commercial aviation by a person registered for such use under section 4101” for “for use in commercial aviation”.
2004 Pub. L. 108-357 Pub. L. 108–357, § 853(a)(2), added subpar. (C).

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(i) in the case of use for commercial aviation by a person registered for such use under section 4101, 4.3 cents per gallon, and

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(ii) in the case of use for aviation not described in clause (i), 21.8 cents per gallon.

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(D) Diesel-water fuel emulsion In the case of diesel-water fuel emulsion at least 14 percent of which is water and with respect to which the emulsion additive is registered by a United States manufacturer with the Environmental Protection Agency pursuant to section 211 of the Clean Air Act (as in effect on March 31, 2003), subparagraph (A)(iii) shall be applied by substituting “19.7 cents” for “24.3 cents”. The preceding sentence shall not apply to the removal, sale, or use of diesel-water fuel emulsion unless the person so removing, selling, or using such fuel is registered under section 4101.

Amended 2005

2005 Pub. L. 109-58 Pub. L. 109–58, § 1343(a), added subpar. (D).

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(3) Certain refueler trucks, tankers, and tank wagons treated as terminal

Amended 1990, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 853(a)(3)(A), added par. (3).
1990 Pub. L. 101-508 Pub. L. 101–508, § 11212(e)(2), struck out par. (3) which read as follows: “For purposes of paragraph (1), the bulk transfer of gasoline to a terminal operator by a refiner or importer shall not be considered a removal or sale of gasoline by such refiner or importer.”

(A) In general For purposes of paragraph (2)(C), a refueler truck, tanker, or tank wagon shall be treated as part of a terminal if—

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(i) such terminal is located within an airport,

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(a)(3)(A), struck out “a secured area of” before “an airport”.

(ii) any kerosene which is loaded in such truck, tanker, or wagon at such terminal is for delivery only into aircraft at the airport in which such terminal is located,

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(a)(4)(A), struck out “aviation-grade” before “kerosene”.

(iii) such truck, tanker, or wagon meets the requirements of subparagraph (B) with respect to such terminal, and

(iv) except in the case of exigent circumstances identified by the Secretary in regulations, no vehicle registered for highway use is loaded with kerosene at such terminal.

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(a)(4)(A), struck out “aviation-grade” before “kerosene”.

(B) Requirements A refueler truck, tanker, or tank wagon meets the requirements of this subparagraph with respect to a terminal if such truck, tanker, or wagon—

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(i) has storage tanks, hose, and coupling equipment designed and used for the purposes of fueling aircraft,

(ii) is not registered for highway use, and

(iii) is operated by—

Textual readingANY OF= operated by a qualifying operator

(I) the terminal operator of such terminal, or

(II) a person that makes a daily accounting to such terminal operator of each delivery of fuel from such truck, tanker, or wagon.

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(i) any information obtained under subparagraph (B)(iii)(II), and

(ii) any similar information maintained by such terminal operator with respect to deliveries of fuel made by trucks, tankers, or wagons operated by such terminal operator.

(D) Applicable rate For purposes of paragraph (2)(C), in the case of any kerosene treated as removed from a terminal by reason of this paragraph—

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(a)(3)(B), added subpar. (D).

(i) the rate of tax specified in paragraph (2)(C)(i) in the case of use described in such paragraph shall apply if such terminal is located within a secured area of an airport, and

(ii) the rate of tax specified in paragraph (2)(C)(ii) shall apply in all other cases.

(4) Liability for tax on kerosene used in commercial aviation For purposes of paragraph (2)(C)(i), the person who uses the fuel for commercial aviation shall pay the tax imposed under such paragraph. For purposes of the preceding sentence, fuel shall be treated as used when such fuel is removed into the fuel tank.

Amended 2004, 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(a)(4)(B), (C), struck out “aviation-grade” before “kerosene” in heading and substituted “paragraph (2)(C)(i)” for “paragraph (2)(C)” in text.
2004 Pub. L. 108-357 Pub. L. 108–357, § 853(a)(4), added par. (4).

(b) Treatment of removal or subsequent sale by blender

Amended 1956, 1961, 1970, 1976, 1978, 1983, 1986

1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(B)(i), substituted “at the rate specified in subsection (d)” for “of 9 cents a gallon” in par. (1) as amended by Pub. L. 99–514.
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(A)(i), amended subsec. (b), as in effect the day before Oct. 22, 1986, generally. Prior to amendment, subsec. (b), termination, read as follows: “On and after October 1, 1988, the taxes imposed by this section shall not apply.”
1983 Pub. L. 97-424 Pub. L. 97–424, § 516(a)(3), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by this section shall not apply, for provision that, on and after Oct. 1, 1984, the tax imposed by this section would be 1½ cents a gallon.
1978 Pub. L. 95-599 Pub. L. 95–599 substituted “1984” for “1979”.
1976 Pub. L. 94-280 Pub. L. 94–280 substituted “1979” for “1977”.
1970 Pub. L. 91-605 Pub. L. 91–605 substituted “1977” for “1972”.
1961 Pub. L. 87-61 Pub. L. 87–61, § 201(c), substituted “October 1, 1972” for “July 1, 1972.”
1956 Act June 29, 1956, redesignated second sentence as subsec. (b) and substituted “July 1, 1972” for “April 1, 1956”.

(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.

Amended 1988

1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(1)(B), substituted “subsection (a)” for “subsection (d)”.

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(2) Credit for tax previously paid If—

Textual readingALL OF= credit for tax previously paid

(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) Later separation of fuel from diesel-water fuel emulsion If any person separates the taxable fuel from a diesel-water fuel emulsion on which tax was imposed under subsection (a) at a rate determined under subsection (a)(2)(D) (or with respect to which a credit or payment was allowed or made by reason of section 6427), 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.

Amended 1959, 1961, 1978, 1980, 1983, 1984, 1986, 1987, 1988, 1990, 1992, 1998, 2004, 2005

2005 Pub. L. 109-58 Pub. L. 109–58, § 1343(b)(2), added subsec. (c).
2004 Pub. L. 108-357 Pub. L. 108–357, § 301(c)(7), struck out subsec. (c) which related to taxation of taxable fuels mixed with alcohol.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9003(b)(2)(B), amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “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’.”
1998 Pub. L. 105-178 Pub. L. 105–178, § 9003(b)(2)(C), substituted “the applicable blender rate (as defined in section 4041(b)(2)(C))” for “5.4 cents”.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9003(a)(1)(C), substituted “2007” for “2000”.
1992 Pub. L. 102-486 Pub. L. 102–486, § 1920(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Under regulations prescribed by the Secretary, subsection (a) shall be applied by substituting rates which are 10/9th of the otherwise applicable rates in the case of the removal or sale of any gasoline for use in producing gasohol at the time of such removal or sale. 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 gasohol after the time of such removal or sale. For purposes of this paragraph, the term ‘gasohol’ means any mixture of gasoline if at least 10 percent of such mixture is alcohol. For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon.”
1992 Pub. L. 102-486 Pub. L. 102–486, § 1920(b)(1), substituted “an otherwise applicable rate” for “6.1 cents a gallon”.
1992 Pub. L. 102-486 Pub. L. 102–486, § 1920(b)(2), substituted heading for one which read: “Lower rate on gasohol made other than from ethanol”, added text, and struck out former text which read as follows: “In the case of gasohol none of the alcohol in which consists of ethanol, paragraphs (1) and (2) shall be applied by substituting ‘5.5 cents’ for ‘6.1 cents’.”
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(5)(A), substituted “applied by substituting rates which are 10/9th of the otherwise applicable rates” for “applied by substituting ‘3⅓ cents’ for ‘9 cents’ and by substituting ‘⅑ cent’ for ‘0.1 cent’ ” and inserted “For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon.”
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(5)(B), which directed the substitution of “at a Highway Trust Fund financing rate equivalent to 6.1 cents” for “at a rate equivalent to 3 cents”, was executed by making the substitution for “at a Highway Trust Fund financing rate equivalent to 3 cents” to reflect the probable intent of Congress. See 1986 Amendment note below.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(5)(C), added par. (4). Former par. (4) redesignated (5).
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(e)(3), substituted “2000” for “1993”.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(5)(C), redesignated par. (4) as (5).
1988 Pub. L. 100-647 Pub. L. 100–647, § 6104(a), inserted after first sentence “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 gasohol after the time of such removal or sale.”
1988 Pub. L. 100-647 Pub. L. 100–647, § 2001(d)(5)(A), inserted “and by substituting ‘⅑ cent’ for ‘0.1 cent’ ” before “in the case of the removal”.
1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(14), substituted “3⅓ cents” for “3 cents”.
1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(1)(B), substituted “subsection (a)” for “subsection (d)”.
1988 Pub. L. 100-647 Pub. L. 100–647, § 2001(d)(5)(B), substituted “reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or sale of such fuel” for “5⅔ cents a gallon”.
1987 Pub. L. 100-17 Pub. L. 100–17, § 502(c)(2), substituted “September 30, 1993” for “December 31, 1992”.
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(B)(iii)(I), substituted “subsection (d)” for “subsection (a)” in par. (1) as amended by Pub. L. 99–514.
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(A)(iii), substituted “subsection (b)” for “subsection (a)” in introductory provisions as in effect the day before Oct. 22, 1986.
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(B)(iii)(II), substituted “a Highway Trust Fund financing rate” for “a rate” in par. (2) as amended by Pub. L. 99–514.
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(A)(iii)(II), substituted “a Highway Trust Fund financing rate” for “a rate” in par. (2) as in effect the day before Oct. 22, 1986.
1984 Pub. L. 98-369 Pub. L. 98–369, § 912(b)(A), (B), substituted “3 cents” for “4 cents” in subpar. (A), and “3⅓ cents” for “44⁄9 cents” in subpar. (B).
1984 Pub. L. 98-369 Pub. L. 98–369, § 732(a)(1), struck out “by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline” after “shall be applied” in text preceding subpar. (A), substituted “by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasohol (the gasoline in which was not taxed under subparagraph (B)), and” for “in a mixture with alcohol, if at least 10 percent of the mixture is alcohol, or” in subpar. (A), substituted “by substituting ‘44⁄9 cents’ for ‘9 cents’ in the case of the sale of any gasoline for use in producing gasohol” for “for use in producing a mixture at least 10 percent of which is alcohol” in subpar. (B) and inserted definition of “gasohol” after subpar. (B).
1984 Pub. L. 98-369 Pub. L. 98–369, § 912(b)(A), (C), substituted “3 cents” for “4 cents” and “5⅔ cents” for “45⁄9 cents”.
1984 Pub. L. 98-369 Pub. L. 98–369, § 732(a)(2), substituted “at a rate equivalent to 4 cents a gallon” for “at a rate of 4 cents a gallon”, and “45⁄9 cents a gallon” for “5 cents a gallon”.
1984 Pub. L. 98-369 Pub. L. 98–369, § 912(f), substituted “coal (including peat)” for “coal”.
1983 Pub. L. 97-424 Pub. L. 97–424, § 511(d)(1)(A), substituted “subsection (a) shall be applied by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline” for “no tax shall be imposed by this section on the sale of any gasoline” after “Secretary,”.
1983 Pub. L. 97-424 Pub. L. 97–424, § 511(d)(1)(B), substituted “tax was imposed under subsection (a) at the rate of 4 cents a gallon by reason of this subsection” for “tax was not imposed by reason of this subsection” after “alcohol on which”, and inserted provision that the amount of tax imposed on any sale of such gasoline by such person shall be 5 cents a gallon.
1980 Pub. L. 96-223 Pub. L. 96–223, § 232(d)(3), inserted “(or with respect to which a credit or payment was allowed or made by reason of section 6427(f)(1))” after “this subsection”.
1980 Pub. L. 96-223 Pub. L. 96–223, § 232(b)(3)(A), inserted provision that “alcohol” does not include alcohol with a proof of less than 190 (determined without regard to any added denaturants).
1980 Pub. L. 96-223 Pub. L. 96–223, § 232(a)(1), added par. (4).
1978 Pub. L. 95-618 Pub. L. 95–618 added subsec. (c).
1961 Pub. L. 87-61 Pub. L. 87–61, § 201(d), repealed subsec. (c) which authorized a temporary increase in tax for the period October 1, 1959, to July 1, 1961.
1959 Pub. L. 86-342 Pub. L. 86–342 added subsec. (c).

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(d) Termination

Amended 1986, 1988

1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(1)(D), redesignated subsec. (e) as (d) and struck out former subsec. (d) which related to the rate of tax.
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(B)(ii), added subsec. (d) to this section as amended by Pub. L. 99–514, and struck out former subsec. (d), termination, which read as follows: “On and after October 1, 1988, the taxes imposed by this section shall not apply.”
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(A)(i), in amending this section as in effect the day before Oct. 22, 1986, added subsec. (d).

(1) In general The rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) shall be 4.3 cents per gallon after September 30, 2028.

Amended 1988, 1990, 1991, 1996, 1997, 1998, 2005, 2011, 2012, 2015, 2021

2021 Pub. L. 117-58 Pub. L. 117–58, § 80102(a)(1)(C), substituted “September 30, 2028” for “September 30, 2022”.
2015 Pub. L. 114-94 Pub. L. 114–94, § 31102(a)(1)(C), substituted “September 30, 2022” for “September 30, 2016”.
2012 Pub. L. 112-141 Pub. L. 112–141, § 40102(a)(1)(C), substituted “September 30, 2016” for “June 30, 2012”.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(a)(1)(C), temporarily substituted “July 6, 2012” for “June 30, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102, § 402(a)(1)(C), substituted “June 30, 2012” for “March 31, 2012”.
2011 Pub. L. 112-30 Pub. L. 112–30, § 142(a)(1)(C), substituted “March 31, 2012” for “September 30, 2011”.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(a)(1)(F), substituted “2011” for “2005”.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(a)(1)(F), substituted “2005” for “1999”.
1997 Pub. L. 105-2 Pub. L. 105–2 added pars. (1) and (2) and struck out former pars. (1) and (2) which read as follows:
1997 “(1) In general.—On and after October 1, 1999, the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) (other than the tax on aviation gasoline) shall be 4.3 cents per gallon.
1997 “(2) Aviation gasoline.—On and after January 1, 1997, the rate specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon.”
1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(a)(2)(B), (g)(4)(B), substituted “the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) (other than the tax on aviation gasoline)” for “each rate of tax specified in subsection (a)(2)(A)”.
1991 Pub. L. 102-240 Pub. L. 102–240 substituted “1999” for “1995”.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(c)(3), substituted “1995” for “1993”.
1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(1)(C)(i), substituted “subsection (a)(2)” for “subsection (d)(2)(A)”.

(2) Aviation fuels The rates of tax specified in subsection (a)(2)(A)(ii) and (a)(2)(C)(ii) shall be 4.3 cents per gallon—

Amended 1990, 1996, 1997, 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(a)(4)(D), reenacted par. heading without change and amended text of introductory provisions generally. Prior to amendment, introductory provisions read as follows: “The rates of tax specified in clauses (ii) and (iv) of subsection (a)(2)(A) shall be 4.3 cents per gallon—”.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11151(b)(2), amended par. heading and text of introductory provisions generally. Prior to amendment, introductory provisions read as follows: “The rate of tax specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon—”.
1997 Pub. L. 105-2 Pub. L. 105–2 added pars. (1) and (2) and struck out former pars. (1) and (2) which read as follows:
1997 “(1) In general.—On and after October 1, 1999, the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) (other than the tax on aviation gasoline) shall be 4.3 cents per gallon.
1997 “(2) Aviation gasoline.—On and after January 1, 1997, the rate specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon.”
1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(a)(2)(A), (g)(2), added par. (3) relating to aviation gasoline, redesignated former par. (2), relating to leaking underground storage tank trust fund financing rate, as another par. (3), and added new par. (2) relating to aviation gasoline.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11215(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows:
1990 “(A) In general.—The Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2) shall not apply after the earlier of—
“(i) December 31, 1991, or
“(ii) the last day of the termination month.
1990 “(B) Termination month.—For purposes of subparagraph (A), the termination month is the 1st month as of the close of which the Secretary estimates that the net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and 4091.
1990 “(C) Net revenues.—For purposes of subparagraph (B), the term ‘net revenues’ means the excess of gross revenues over amounts payable by reason of section 9508(c)(2) (relating to transfer from Leaking Underground Storage Tank Trust Fund for certain repayments and credits).”

(A) 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

Amended 1988

1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(1)(C)(ii), substituted “subsection (a)(2)” for “subsection (d)(2)(B)”.

(B) after September 30, 2028.

Amended 1997, 2007, 2008, 2009, 2010, 2011, 2012, 2015, 2016, 2017, 2018, 2023, 2024

2024 Pub. L. 118-63 Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.
2024 Pub. L. 118-41 Pub. L. 118–41 substituted “May 10, 2024” for “March 8, 2024”.
2023 Pub. L. 118-34 Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.
2023 Pub. L. 118-15 Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.
2018 Pub. L. 115-254 Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”.
2018 Pub. L. 115-141 Pub. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”.
2017 Pub. L. 115-63 Pub. L. 115–63 substituted “March 31, 2018” for “September 30, 2017”.
2016 Pub. L. 114-190 Pub. L. 114–190 substituted “September 30, 2017” for “July 15, 2016”.
2016 Pub. L. 114-141 Pub. L. 114–141 substituted “July 15, 2016” for “March 31, 2016”.
2015 Pub. L. 114-55 Pub. L. 114–55 substituted “March 31, 2016” for “September 30, 2015”.
2012 Pub. L. 112-95 Pub. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”.
2012 Pub. L. 112-91 Pub. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”.
2011 Pub. L. 112-30 Pub. L. 112–30, § 202(a), substituted “January 31, 2012” for “September 16, 2011”.
2011 Pub. L. 112-27 Pub. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”.
2011 Pub. L. 112-21 Pub. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”.
2011 Pub. L. 112-16 Pub. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”.
2011 Pub. L. 112-7 Pub. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”.
2010 Pub. L. 111-329 Pub. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”.
2010 Pub. L. 111-249 Pub. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”.
2010 Pub. L. 111-216 Pub. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”.
2010 Pub. L. 111-197 Pub. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”.
2010 Pub. L. 111-161 Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.
2010 Pub. L. 111-153 Pub. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”.
2009 Pub. L. 111-116 Pub. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”.
2009 Pub. L. 111-69 Pub. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”.
2009 Pub. L. 111-12 Pub. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”.
2008 Pub. L. 110-330 Pub. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”.
2008 Pub. L. 110-253 Pub. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”.
2008 Pub. L. 110-190 Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.
2007 Pub. L. 110-161 Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.
1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(a)(2), substituted “September 30, 2007” for “September 30, 1997”.

(3) Leaking Underground Storage Tank Trust Fund financing rate The Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2) shall apply after September 30, 1997, and before October 1, 2028.

Amended 1990, 1996, 1997, 2005, 2011, 2012, 2015, 2021

2021 Pub. L. 117-58 Pub. L. 117–58, § 80102(a)(2)(D), substituted “October 1, 2028” for “October 1, 2022”.
2015 Pub. L. 114-94 Pub. L. 114–94, § 31102(a)(2)(D), substituted “October 1, 2022” for “October 1, 2016”.
2012 Pub. L. 112-141 Pub. L. 112–141, § 40102(a)(2)(D), substituted “October 1, 2016” for “July 1, 2012”.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(a)(2)(D), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102, § 402(a)(2)(D), substituted “July 1, 2012” for “April 1, 2012”.
2011 Pub. L. 112-30 Pub. L. 112–30, § 142(a)(2)(D), substituted “April 1, 2012” for “October 1, 2011”.
2005 Pub. L. 109-58 Pub. L. 109–58, § 1362(a), substituted “2011” for “2005”.
2005 Pub. L. 109-6 Pub. L. 109–6 substituted “October 1, 2005” for “April 1, 2005”.
1997 Pub. L. 105-34 Pub. L. 105–34, § 1033, substituted “shall apply after September 30, 1997, and before April 1, 2005” for “shall not apply after December 31, 1995”.
1997 Pub. L. 105-2 Pub. L. 105–2 struck out heading and text of par. (3) relating to aviation gasoline. Text read as follows: “After December 31, 1996, the rate of tax specified in subsection (a)(2)(A)(i) on aviation gasoline shall be 4.3 cents per gallon.”
1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(a)(2)(A), (g)(2), added par. (3) relating to aviation gasoline, redesignated former par. (2), relating to leaking underground storage tank trust fund financing rate, as another par. (3), and added new par. (2) relating to aviation gasoline.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(3), added par. (3).

(e) 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.

Amended 1986, 1987, 1988, 1990

1990 Pub. L. 101-508 Pub. L. 101–508, § 11212(d)(1), added subsec. (e).
1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(1)(D), redesignated subsec. (e) as (d).
1987 Pub. L. 100-17 Pub. L. 100–17, § 502(a)(4), substituted “1993” for “1988”.
1987 Pub. L. 100-203 Pub. L. 100–203 substituted “net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and 4091.” for “net revenues from the taxes imposed by this section (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under subsection (d)(2)(B)), section 4041(d), and section 4042 (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under section 4042(b)) are at least $500,000,000.”
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(a)(1)(B)(ii), added subsec. (e) to this section as amended by Pub. L. 99–514.

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