Amended 1986, 1988, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6023(24)(A), redesignated subsecs. (j) and (k) as (i) and (j), respectively.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(6), redesignated former subsec. (j) as (k).
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1703(c)(2)(D), substituted “, used by local transit systems, or sold for certain exempt purposes” for “or by local transmit systems” in section catchline.
Cases: Greyhound Corp. v. United States, 495 F.2d 863 (9th Cir. 1974)
Forms: Form 4136; Form 843; Form 1065; Form 1310
Final rules 2
(a) Nonhighway uses Except as provided in subsection (i), if gasoline is used in an off-highway business use, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons so used by the rate at which tax was imposed on such gasoline under section 4081. Except as provided in paragraph (2) of subsection (f) of this section, in the case of gasoline used as a fuel in an aircraft, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons of gasoline so used by the rate at which tax was imposed on such gasoline under section 4081.
Amended 1959, 1965, 1970, 1976, 1978, 1983, 1988, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6023(24)(C), substituted “subsection (i)” for “subsection (j)”.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 2001(d)(3)(F), substituted “paragraph (2) of subsection (f)” for “paragraph (3) of subsection (e)”.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(7), substituted “subsection (j)” for “subsection (i)”.
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 511(c)(1), substituted provision that, except as provided in subsection (i), if gasoline is used in an off-highway business use, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons so used by the rate at which tax was imposed on such gasoline under section 4081, for provision that, except as provided in subsection (i), if gasoline were used in a qualified business use, the Secretary would pay (without interest) to the ultimate purchaser of such gasoline an amount equal to 1 cent for each gallon of gasoline so used on which tax had been paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax had been paid at the rate of 4 cents a gallon.
- 1978 Pub. L. 95-618 Pub. L. 95–618, § 222(a)(1)(A), substituted “Except as provided in subsection (i), if gasoline is used in a qualified business use” for “Except as provided in subsection (i), if gasoline is used otherwise than as a fuel in a highway vehicle (1) 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 (2) which, in the case of a vehicle owned by the United States, is used on the highway”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(27)(A)(i), (b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing, and substituted “in the case of gasoline used as a fuel” for “in the case of gasoline used after June 30, 1970, as a fuel”.
- 1970 Pub. L. 91-258 Pub. L. 91–258, § 205(b)(1)(A), inserted requirement that, except as provided in par. (3) of subsec. (e) of this section, where gasoline is used after June 30, 1970, as a fuel in an aircraft, the Secretary or his delegate pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons of gasoline so used by the rate at which tax was imposed on such gasoline under section 4081.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 809(b)(1)(A), substituted “Except as provided in subsection (i), if” for “If”.
- 1959 Pub. L. 86-342 Pub. L. 86–342 substituted “1 cent for each gallon of gasoline so used on which tax was paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon” for “1 cent for each gallon of gasoline so used”.
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(b) Intercity, local, or school buses
Amended 1965, 1978
- 1978 Pub. L. 95-618 Pub. L. 95–618, § 233(a)(1), among other changes, provided for the refund or credit of the taxes paid on gasoline but only to the extent such gasoline is used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public or in school bus transportation operations.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 809(b)(1)(A), substituted “Except as provided in subsection (i), if” for “If”.
Cases: Medical Transportation Management Corp. v. Commissioner, 506 F.3d 1364 (11th Cir. 2007)
Cited by 2
(1) Allowance Except as provided in paragraph (2) and subsection (i), if gasoline is used in an automobile bus while engaged in—
(A) furnishing (for compensation) passenger land transportation available to the general public, or
Amended 1959
- 1959 Pub. L. 86-342 Pub. L. 86–342 substituted “1 cent at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon” for “1 cent for each gallon of gasoline so used”.
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(B) the transportation of students and employees of schools (as defined in the last sentence of section 4221(d)(7)(C)),
Amended 1962
- 1962 Pub. L. 87-508 Pub. L. 87–508, § 5(c)(2)(A), substituted “commuter fare revenue” for “tax-exempt passenger fare revenue” in two places and struck out “(not including the tax imposed by section 4261, relating to the tax on transportation of persons)” after “total passenger fare revenue” in two places.
the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the product of the number of gallons of gasoline so used multiplied by the rate at which tax was imposed on such gasoline by section 4081.
Amended 1976, 1988, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6023(24)(C), substituted “subsection (i)” for “subsection (j)”.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(7), substituted “subsection (j)” for “subsection (i)”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
(2) Limitation in case of nonscheduled intercity or local buses Paragraph (1)(A) shall not apply in respect of gasoline used in any automobile bus while engaged in furnishing transportation which is not scheduled and not along regular routes unless the seating capacity of such bus is at least 20 adults (not including the driver).
Amended 1962
- 1962 Pub. L. 87-508 Pub. L. 87–508, § 5(c)(2)(A), substituted “commuter fare revenue” for “tax-exempt passenger fare revenue” in two places and struck out “(not including the tax imposed by section 4261, relating to the tax on transportation of persons)” after “total passenger fare revenue” in two places.
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(c) Exempt purposes If gasoline is sold to any person for any purpose described in paragraph (2), (3), (4), (5), or (6) of section 4221(a), the Secretary shall pay (without interest) to such person an amount equal to the product of the number of gallons of gasoline so sold multiplied by the rate at which tax was imposed on such gasoline by section 4081. The preceding sentence shall apply notwithstanding paragraphs (2) and (3) of subsection (f). Subsection (a) shall not apply to gasoline to which this subsection applies.
Amended 1958, 1965, 1970, 1976, 1986, 1993, 1998, 2006, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(290), substituted “(4), (5)” for “(4) (5)”.
- 2006 Pub. L. 109-280 Pub. L. 109–280, which directed the substitution of “(5), or (6)” for “or (5)” in section 6421(c), without specifying the act to be amended, was executed by making the substitution in subsec. (c) of this section, which is section 6421 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(g)(3), substituted “(2) and (3)” for “(2)(A) and (3)” and inserted at end “Subsection (a) shall not apply to gasoline to which this subsection applies.”
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(22), inserted at end “The preceding sentence shall apply notwithstanding paragraphs (2)(A) and (3) of subsection (f).”
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1703(c)(1)(B), added subsec. (c). Former subsec. (c) redesignated (d).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(27)(B), among other changes, struck out provisions relating to gasoline used before July 1, 1965, and struck out requirement that a person’s first taxable year beginning after June 30, 1965, include the period after June 30, 1965, and before the beginning of that first taxable year.
- 1970 Pub. L. 91-258 Pub. L. 91–258, § 207(b), substituted “a claim for credit or refund of overpayment of income tax” for “an income tax return” after “time prescribed by law for filing”.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 809(b)(2)(A), struck out “General rule” in heading and inserted in lieu thereof “Gasoline used before July 1, 1965”, and substituted “paragraphs (2) and (3)” for “Paragraph (2)” after “Except as provided in”.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 809(b)(2)(B), substituted “Except as provided in paragraph (3), if” for “If”.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 809(b)(2)(C), added par. (3).
- 1958 Pub. L. 85-859 Pub. L. 85–859, § 164(a), permitted, in cases where $1,000 or more is payable to any person with respect to gasoline used during a calendar quarter, the filing of a claim on or before the last day of the first calendar quarter following the calendar quarter for which the claim is filed.
Cases: Ammex, Inc. v. United States, 384 F.3d 1368 (Fed. Cir. 2004)
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(d) Time for filing claims; period covered
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1703(c)(1)(A), (2)(A), redesignated subsec. (c) as (d) and, in par. (1), substituted “not more than claim may be filed under subsection (b), and not more than one claim may be filed under subsection (c)” for “and not more than one claim may be filed under subsection (b)”. Former subsec. (d) redesignated (e).
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(1) In general Except as provided in paragraph (2), not more than one claim may be filed under subsection (a), not more than one claim may be filed under subsection (b), and not more than one claim may be filed under subsection (c), by any person with respect to gasoline used during his taxable year; and no claim shall be allowed under this paragraph with respect to gasoline used during any taxable year unless filed by such person not later than the time prescribed by law for filing a claim for credit or refund of overpayment of income tax for such taxable year. For purposes of this subsection, a person’s taxable year shall be his taxable year for purposes of subtitle A.
(2) Exception For payments per quarter based on aggregate amounts payable under this section and section 6427, see section 6427(i)(2).
Amended 1956, 1962, 1978, 1980, 1983, 1998
- 1998 Pub. L. 105-178 Pub. L. 105–178, § 9009(b)(3), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “If $1,000 or more is payable under this section to any person with respect to gasoline used during any of the first three quarters of his taxable year, a claim may be filed under this section by such person with respect to gasoline used during such quarter. No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the quarter for which the claim is filed.”
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 511(c)(3), substituted “Off-Highway” for “Qualified” in heading, and “off-highway business use” for “qualified business use” wherever appearing in text.
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 515(b)(7), substituted “and special motor fuels” for “, special motor fuels, and lubricating oil” after “gasoline”.
- 1980 Pub. L. 96-222 Pub. L. 96–222 inserted provisions requiring that the preceding sentence not apply to use in a vessel employed in the fisheries or in the whaling business.
- 1978 Pub. L. 95-618 Pub. L. 95–618, § 233(a)(3)(A), redesignated par. (3) as (2), and struck out former par. (2) which defined “commuter fare revenue”.
- 1962 Pub. L. 87-508 Pub. L. 87–508, § 5(c)(2)(B), substituted definition of “commuter fare revenue” for definition of “tax-exempt passenger fare revenue”.
- 1956 Act July 25, 1956, substituted “4263(a)” for “4262(b)”.
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(3) Application to sales under subsection (c) For purposes of this subsection, gasoline shall be treated as used for a purpose referred to in subsection (c) when it is sold for such a purpose.
Amended 1978, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(15), added par. (3).
- 1978 Pub. L. 95-618 Pub. L. 95–618, §§ 222(a)(1)(B), 233(a)(3)(A), added par. (3) and redesignated former par. (3) as (2).
(e) Definitions For purposes of this section—
Amended 1970, 1976, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1703(c)(1)(A), redesignated subsec. (d) as (e). Former subsec. (e) redesignated (f).
- 1986 Pub. L. 99-499 Pub. L. 99–499, § 521(c)(2)(B), added par. (4).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(27)(A)(i), struck out “after June 30, 1970,” after “used”.
- 1970 Pub. L. 91-258 Pub. L. 91–258, § 205(b)(1)(B), added par. (3).
(1) Gasoline The term “gasoline” has the meaning given to such term by section 4083(a).
Amended 1965, 1976, 1993
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(20), substituted “section 4083(a)” for “section 4082(b)”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 809(b)(3), substituted “payable” for “paid” in first sentence.
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(2) Off-highway business use
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(A) In general The term “off-highway business use” means any use by a person in a trade or business of such person or in an activity of such person described in section 212 (relating to production of income) otherwise than as a fuel in a highway vehicle—
(i) 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
(ii) which, in the case of a highway vehicle owned by the United States, is used on the highway.
(B) Uses in boats
Amended 1993, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34 struck out cls. (iii) and (iv) which read as follows:
- 1997 “(iii) Exception for diesel fuel.—The term ‘off-highway business use’ shall include the use of diesel fuel in a boat in the active conduct of—
“(I) a trade or business of commercial fishing or transporting persons or property for compensation or hire, and
“(II) except as provided in clause (iv), any other trade or business.
- 1997 “(iv) Noncommercial boats.—In the case of a boat used predominantly in any activity which is of a type generally considered to constitute entertainment, amusement, or recreation, clause (iii)(II) shall not apply to—
“(I) the taxes under sections 4041(a)(1) and 4081 for the period after December 31, 1993, and before January 1, 2000, and
“(II) so much of the tax under sections 4041(a)(1) and 4081 as does not exceed 4.3 cents per gallon for the period after December 31, 1999.”
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13163(b), amended heading and text of subpar. (B) generally. Prior to amendment, text read as follows: “The term ‘off-highway business use’ does not include any use in a motorboat. The preceding sentence shall not apply to use in a vessel employed in the fisheries or in the whaling business.”
(i) In general Except as otherwise provided in this subparagraph, the term “off-highway business use” does not include any use in a motorboat.
(ii) Fisheries and whaling The term “off-highway business use” shall include any use in a vessel employed in the fisheries or in the whaling business.
(C) Uses in mobile machinery
Amended 1987, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 851(d)(1), added subpar. (C).
- 1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(9), struck out subpar. (C) which specified section 4221(a)(3) and (d)(3), section 6416(b)(2)(B), and section 4041(g)(1) as provisions exempting from tax, gasoline and special motor fuels used for commercial fishing vessels.
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(i) In general The term “off-highway business use” shall include any use in a vehicle which meets the requirements described in clause (ii).
(ii) Requirements for mobile machinery The requirements described in this clause are—
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(iii) Design-based test For purposes of clause (ii)(I), the design-based test is met if the vehicle consists of a chassis—
(I) to which there has been permanently mounted (by welding, bolting, riveting, or other means) machinery or equipment to perform a construction, manufacturing, processing, farming, mining, drilling, timbering, or similar operation if the operation of the machinery or equipment is unrelated to transportation on or off the public highways,
(II) which has been specially designed to serve only as a mobile carriage and mount (and a power source, where applicable) for the particular machinery or equipment involved, whether or not such machinery or equipment is in operation, and
(III) which, by reason of such special design, could not, without substantial structural modification, be used as a component of a vehicle designed to perform a function of transporting any load other than that particular machinery or equipment or similar machinery or equipment requiring such a specially designed chassis.
“Substantial” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)
(iv) Use-based test For purposes of clause (ii)(II), the use-based test is met if the use of the vehicle on public highways was less than 7,500 miles during the taxpayer’s taxable year. This clause shall be applied without regard to use of the vehicle by any organization which is described in section 501(c) and exempt from tax under section 501(a).
(f) Exempt sales; other payments or refunds available
Amended 1976, 1986, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 2001(d)(3)(E), struck out par. (4) which read as follows: “This section shall not apply with respect to the tax imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate on gasoline used in any off-highway business use other than use in a vessel employed in the fisheries or in the whaling business.”
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1703(c)(1)(A), (2)(B), redesignated subsec. (e) as (f), redesignated pars. (2) and (3) as (1) and (2), respectively, and struck out former par. (1) “Exempt sales” which read as follows: “No amount shall be payable under this section with respect to any gasoline which the Secretary determines was exempt from the tax imposed by section 4081. The amount which (but for this sentence) would be payable under this section with respect to any gasoline shall be reduced by any other amount which the Secretary determines is payable under this section, or is refundable under any provision of this title, to any person with respect to such gasoline.” Former subsec. (f) redesignated (g).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
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(1) Gasoline used on farms This section shall not apply in respect of gasoline which was (within the meaning of paragraphs (1), (2), and (3) of section 6420(c)) used on a farm for farming purposes.
(2) Gasoline used in aviation This section shall not apply in respect of gasoline which is used as a fuel in an aircraft—
(A) in aviation which is not commercial aviation (as defined in section 4083(b)), or unless § 4083(b)
Amended 1996, 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11151(b)(3)(A), substituted “aviation which is not commercial aviation (as defined in section 4083(b))” for “noncommercial aviation (as defined in section 4041(c)(2))”.
- 1996 Pub. L. 104-188 Pub. L. 104–188 substituted “4041(c)(2)” for “4041(c)(4)”.
(B) in commercial aviation (as so defined) with respect to the tax imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate and, in the case of fuel purchased after September 30, 1995, at so much of the rate specified in section 4081(a)(2)(A) as does not exceed 4.3 cents per gallon.
Amended 1993, 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11151(b)(3)(B), substituted “commercial aviation” for “aviation which is not noncommercial aviation”.
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(23), inserted before period at end “and, in the case of fuel purchased after September 30, 1995, at so much of the rate specified in section 4081(a)(2)(A) as does not exceed 4.3 cents per gallon”.
Amended 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 2001(d)(3)(E), added par. (2) and struck out former par. (2) which read as follows: “This section shall not apply in respect of gasoline which is used as a fuel in an aircraft in noncommercial aviation (as defined in section 4041(c)(4)).”
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(3) Gasoline used in trains In the case of gasoline used as a fuel in a train, this section shall not apply with respect to—
Amended 1988, 1993
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(24), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “This section shall not apply with respect to the tax imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate and at the deficit reduction rate on gasoline used as a fuel in a train.”
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13241(f)(6), inserted “and deficit reduction tax” after “tax” in heading and “and at the deficit reduction rate” after “financing rate” in text.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 2001(d)(3)(E), added par. (3).
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(A) the Leaking Underground Storage Tank Trust Fund financing rate under section 4081, and
(B) so much of the rate specified in section 4081(a)(2)(A) as does not exceed the rate applicable under section 4041(a)(1)(C)(ii).
Amended 1998, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 241(a)(2)(C), amended subpar. (B) generally. Prior to amendment, subpar (B) read as follows: “so much of the rate specified in section 4081(a)(2)(A) as does not exceed—
“(i) 6.8 cents per gallon after September 30, 1993, and before October 1, 1995,
“(ii) 5.55 cents per gallon after September 30, 1995, and before November 1, 1998, and
“(iii) 4.3 cents per gallon after October 31, 1998.”
- 1998 Pub. L. 105-178 Pub. L. 105–178, § 9006(b)(1)(A), substituted “November 1, 1998” for “October 1, 1999”.
- 1998 Pub. L. 105-178 Pub. L. 105–178, § 9006(b)(1)(B), substituted “October 31, 1998” for “September 30, 1999”.
(g) Applicable laws
Amended 1976, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1703(c)(1)(A), redesignated subsec. (f) as (g). Former subsec. (g) redesignated (h).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
(1) In general All provisions of law, including penalties, applicable in respect to the tax imposed by section 4081 shall, insofar as applicable and not inconsistent with this section, apply in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of overpayments of the tax so imposed.
(2) Examination of books and witnesses For the purpose of ascertaining the correctness of any claim made under this section, or the correctness of any payment made in respect of any such claim, the Secretary shall have the authority granted by paragraphs (1), (2), and (3) of section 7602(a) (relating to examination of books and witnesses) as if the claimant were the person liable for tax.
Amended 1989
- 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “section 7602(a)” for “section 7602”.
(h) Regulations The Secretary may by regulations prescribe the conditions, not inconsistent with the provisions of this section, under which payments may be made under this section.
Amended 1961, 1970, 1976, 1978, 1983, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1703(c)(1)(A), redesignated subsec. (g) as (h). Former subsec. (h) redesignated (i).
- 1986 Pub. L. 99-499 Pub. L. 99–499, § 521(c)(2)(A), substituted “Except with respect to taxes imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, this section” for “This section”.
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 516(a)(6), substituted “1988” for “1984”.
- 1978 Pub. L. 95-599 Pub. L. 95–599 substituted “1984” for “1979”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(27)(C), struck out “after June 30, 1956, and” after “purchased”.
- 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, substituted “October 1, 1972” for “July 1, 1972”.
(i) Income tax credit in lieu of payment
Amended 1965, 1986, 1987, 1988, 1990, 1991, 1993, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6023(24)(A), redesignated subsecs. (j) and (k) as (i) and (j), respectively.
- 1993 Pub. L. 103-66 Pub. L. 103–66, § 13241(f)(7), struck out heading and text of subsec. (i). Text read as follows: “Except with respect to taxes imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, this section shall apply only with respect to gasoline purchased before October 1, 1999.”
- 1991 Pub. L. 102-240 Pub. L. 102–240 substituted “1999” for “1995”.
- 1990 Pub. L. 101-508 Pub. L. 101–508 substituted “1995” for “1993”.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(6), redesignated subsec. (i), relating to income tax credit in lieu of payment, as (j).
- 1987 Pub. L. 100-17 Pub. L. 100–17 substituted “1993” for “1988” in the subsec. (h) which was redesignated (i) by section 1703(c) of Pub. L. 99–514.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1703(c)(1)(A), redesignated subsec. (h), relating to effective date, as (i).
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 809(b)(1)(B), added subsec. (i) and redesignated former subsec. (i) as (j).
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(1) Persons not subject to income tax Payment shall be made under subsections (a) and (b) only to—
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(27)(D)(i), struck out “with respect to gasoline used after June 30, 1965,” after “subsections (a) and (b)”.
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(A) the United States or any agency or instrumentality thereof, a State, a political subdivision of a State, or any agency or instrumentality of one or more States or political subdivisions, or
(B) an organization exempt from tax under section 501(a) (other than an organization required to make a return of the tax imposed under subtitle A for its taxable year).
(2) Exception Paragraph (1) shall not apply to a payment of a claim filed under subsection (d)(2).
Amended 1958, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(27)(D)(ii), substituted “subsection (c)(2)” for “subsection (c)(3)(B)”.
- 1958 Pub. L. 85-859 Pub. L. 85–859, § 163(d)(3), substituted “section 6416(b)(2)(I) and (J)” for “section 6416(b)(2) (J) and (K)” in cl. (2), and “section 6416(b)(2)(H)” for “section 6416(b)(2)(L)” in cl. (3).
(3) Allowance of credit against income tax For allowance of credit against the tax imposed by subtitle A, see section 34.
Amended 1958, 1976, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369 substituted “section 34” for “section 39”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(27)(D)(iii), struck out “for gasoline used after June 30, 1965” after “subtitle A”.
- 1958 Pub. L. 85-859 Pub. L. 85–859, § 163(d)(3), substituted “section 6416(b)(2)(I) and (J)” for “section 6416(b)(2) (J) and (K)” in cl. (2), and “section 6416(b)(2)(H)” for “section 6416(b)(2)(L)” in cl. (3).
(j) Cross references
Amended 1965, 1970, 1983, 1987, 1988, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6023(24)(A), redesignated subsecs. (j) and (k) as (i) and (j), respectively.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(6), (8), redesignated subsec. (i), relating to income tax credit in lieu of payment, as (j), and substituted “subsection (d)(2)” for “subsection (c)(2)” in par. (2). Former subsec. (j) redesignated (k).
- 1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(10), redesignated pars. (2) to (4) as (1) to (3), respectively, and struck out former par. (1) which read as follows: “For rate of tax in case of special fuels used in noncommercial aviation or for nonhighway purposes, see section 4041.”
- 1983 Pub. L. 97-473 Pub. L. 97–473 added par. (4).
- 1970 Pub. L. 91-258 Pub. L. 91–258, § 205(c)(8), redesignated pars. (4) and (5) as (2) and (3), respectively.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 809(b)(1)(B), added subsec. (i) and redesignated former subsec. (i) as (j).
(1) For civil penalty for excessive claims under this section, see section 6675.
Amended 1970
- 1970 Pub. L. 91-258 Pub. L. 91–258, § 205(c)(8), substituted “For rate of tax in case of special fuels used in noncommercial aviation or for nonhighway purposes, see section 4041” for “For reduced rate of tax in case of diesel fuel and special motor fuels used for certain nonhighway purposes, see subsections (a) and (b) of section 4041”.
(2) For fraud penalties, etc., see chapter 75 (section 7201 and following, relating to crimes, other offenses, and forfeitures).
Amended 1970
- 1970 Pub. L. 91-258 Pub. L. 91–258, § 205(c)(8), redesignated par. (4) as (2). Former par. (2), which provided “For partial refund of tax in case of diesel fuel and special motor fuels used for certain nonhighway purposes, see section 6416(b)(2)(I) and (J)”, was struck out.
(3) For treatment of an Indian tribal government as a State (and a subdivision of an Indian tribal government as a political subdivision of a State), see section 7871.
Amended 1970, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(291), substituted “State (and” for “State and”.
- 1970 Pub. L. 91-258 Pub. L. 91–258, § 205(c)(8), redesignated par. (5) as (3). Former par. (3), which provided “For partial refund of tax in case of diesel fuel and special motor fuels used by local transit systems, see section 6416(b)(2)(H)”, was struck out.