Amended 1976, 1986, 1993
- 1993 Pub. L. 103-66 Pub. L. 103–66 amended heading and text generally. Prior to amendment, text read as follows:
- 1993 “(1) For provisions to relieve farmers from excise tax in the case of gasoline used on the farm for farming purposes, see section 6420.
- 1993 “(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.
- 1993 “(3) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline not used for taxable purposes, see section 6427.”
- 1986 Pub. L. 99-514 Pub. L. 99–514 amended section generally. Prior to amendment, section 4083 “Exemption of sales to producer”, read as follows: “Under regulations prescribed by the Secretary the tax imposed by section 4081 shall not apply in the case of sales of gasoline to a producer of gasoline.”
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Final rules 2
(a) Taxable fuel For purposes of this subpart—
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(1) In general The term “taxable fuel” means—
Amended 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206 made technical amendment to directory language of Pub. L. 105–34, § 1032(a). See 1997 Amendment note below.
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(A) gasoline,
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(B) diesel fuel, and
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(C) kerosene.
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1032(a), as amended by Pub. L. 105–206, § 6010(h)(1), added subpar. (C).
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(2) Gasoline The term “gasoline”—
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 301(c)(8), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, par. (2) defined the term “gasoline”, to the extent prescribed in regulations, as including gasoline blend stocks and products commonly used as additives in gasoline, and defined the term “gasoline blend stock” as meaning any petroleum product component of gasoline.
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(A) includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and
(B) includes, to the extent prescribed in regulations—
(i) any gasoline blend stock, and
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(ii) any product commonly used as an additive in gasoline (other than alcohol).
For purposes of subparagraph (B)(i), the term “gasoline blend stock” means any petroleum product component of gasoline.
(3) Diesel fuel
Amended 1997, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 870(a), reenacted heading without change and amended text of par. (3) generally. Prior to amendment, par. (3) defined the term “diesel fuel” as meaning any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle or a diesel-powered train.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 902(b)(3), substituted “or a diesel-powered train” for “, a diesel-powered train, or a diesel-powered boat”.
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(A) In general The term “diesel fuel” means—
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(i) any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, or a diesel-powered train,
(iii) diesel fuel blend stocks identified by the Secretary.
(B) Transmix For purposes of subparagraph (A), the term “transmix” means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation.
(b) Commercial aviation For purposes of this subpart, the term “commercial aviation” means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of subsection (h) or (i) of section 4261. Such term shall not include the use of any aircraft before October 1, 2028, if tax is imposed under section 4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section 4043 by reason of subsection (c)(5) thereof.
Amended 1997, 2004, 2005, 2012, 2015, 2016, 2017, 2018, 2023, 2024
- 2024 Pub. L. 118-63 Pub. L. 118–63 substituted “October 1, 2028” for “May 11, 2024”.
- 2024 Pub. L. 118-41 Pub. L. 118–41 substituted “May 11, 2024” for “March 9, 2024”.
- 2023 Pub. L. 118-34 Pub. L. 118–34 substituted “March 9, 2024” for “January 1, 2024”.
- 2023 Pub. L. 118-15 Pub. L. 118–15 substituted “January 1, 2024” for “October 1, 2023”.
- 2018 Pub. L. 115-254 Pub. L. 115–254 substituted “October 1, 2023” for “October 1, 2018”.
- 2018 Pub. L. 115-141 Pub. L. 115–141 substituted “October 1, 2018” for “April 1, 2018”.
- 2017 Pub. L. 115-63 Pub. L. 115–63 substituted “April 1, 2018” for “October 1, 2017”.
- 2016 Pub. L. 114-190 Pub. L. 114–190 substituted “October 1, 2017” for “July 16, 2016”.
- 2016 Pub. L. 114-141 Pub. L. 114–141 substituted “July 16, 2016” for “April 1, 2016”.
- 2015 Pub. L. 114-55 Pub. L. 114–55 substituted “April 1, 2016” for “October 1, 2015”.
- 2012 Pub. L. 112-95 Pub. L. 112–95 inserted at end “Such term shall not include the use of any aircraft before October 1, 2015, if tax is imposed under section 4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section 4043 by reason of subsection (c)(5) thereof.”
- 2005 Pub. L. 109-59 Pub. L. 109–59 substituted “subsection (h) or (i) of section 4261” for “section 4261(h)”.
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 853(b), added subsec. (b) and redesignated former subsec. (b) as (c). Former subsec. (c) redesignated (d).
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1032(e)(4), substituted “taxable fuels” for “gasoline, diesel fuel,”.
Cases: Bombardier Aerospace v. United States, 831 F.3d 268 (5th Cir. 2016)
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(c) Certain uses defined as removal If any person uses taxable fuel (other than in the production of taxable fuels or special fuels referred to in section 4041), such use shall for the purposes of this chapter be considered a removal.
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 853(b), added subsec. (b) and redesignated former subsec. (b) as (c). Former subsec. (c) redesignated (d).
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(d) Administrative authority
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 853(b), redesignated subsec. (c) as (d).
(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—
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(A) enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of—
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(i) examining the equipment used to determine the amount or composition of such fuel and the equipment used to store such fuel,
(ii) taking and removing samples of such fuel, and
(iii) inspecting any books and records and any shipping papers pertaining to such fuel, and
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 858(a), added cl. (iii).
(B) detain, for the purposes referred in subparagraph (A), any container which contains or may contain any taxable fuel.
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(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
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 859(b)(1), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).
(A) Forfeiture 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.
(B) Assessable penalty For additional assessable penalty for the refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), see section 6717.