# Pub. L. 109-59: changes to the Internal Revenue Code 2005-08-10, 119 Stat. 1958. Source: . ## Legislative history - Bill: [H.R. 3](https://www.congress.gov/bill/109th-congress/house-bill/3) - House report: [H. Rept. 109-12](https://www.govinfo.gov/content/pkg/CRPT-109hrpt12/html/CRPT-109hrpt12.htm) - Senate report: [S. Rept. 109-53](https://www.govinfo.gov/content/pkg/CRPT-109srpt53/html/CRPT-109srpt53.htm) - Conference report: [H. Rept. 109-203](https://www.govinfo.gov/content/pkg/CRPT-109hrpt203/html/CRPT-109hrpt203.htm) - Bluebook: [JCT general explanation (2007)](https://www.govinfo.gov/app/details/CPRT-110JPRT31502) ## § 38: General business credit - § 38(b)(20): Pub. L. 109–59, § 11126(b), added par. (20). ## § 142: Exempt facility bond - § 142(a)(15): Pub. L. 109–59, § 11143(a), added par. (15). - § 142(m): Pub. L. 109–59, § 11143(b), added subsec. (m). ## § 146: Volume cap - § 146(g)(3): Pub. L. 109–59 substituted “(14), or (15) of section 142(a), and” for “or (14) of section 142(a) (relating to airports, docks and wharves, environmental enhancements of hydroelectric generating facilities, qualified public educational facilities, and qualified green building and sustainable design projects), and”. ## § 4041: Imposition of tax - § 4041(a)(1)(B): Pub. L. 109–59, § 11161(b)(3)(A), struck out last sentence which read as follows: “This subparagraph shall not apply to aviation-grade kerosene.” - § 4041(a)(1)(C)(iii)(I): Pub. L. 109–59, § 11101(a)(1)(A), substituted “2011” for “2005”. - § 4041(a)(2): Pub. L. 109–59, § 11113(a)(3), substituted “Alternative fuels” for “Special motor fuels” in heading. - § 4041(a)(2)(B): Pub. L. 109–59, § 11113(a)(1)(C), struck out concluding provisions which read as follows: “In the case of any sale or use after September 30, 2011, clause (ii) shall be applied by substituting ‘3.2 cents’ for ‘13.6 cents’, and clause (iii) shall be applied by substituting ‘2.8 cents’ for ‘11.9 cents’.” - § 4041(a)(2)(B): Pub. L. 109–59, § 11101(a)(1)(B), substituted “2011” for “2005” in concluding provisions. - § 4041(a)(2)(B)(i): Pub. L. 109–59, § 11113(a)(1)(A), inserted “and” at end. - § 4041(a)(2)(B)(ii): Pub. L. 109–59, § 11151(e)(2), substituted “section 45K(c)(3)” for “section 29(c)(3)”. - § 4041(a)(2)(B)(ii): Pub. L. 109–59, § 11113(a)(1)(B), (D), added cl. (ii) and struck out former cl. (ii) which read as follows: “13.6 cents per gallon in the case of liquefied petroleum gas, and”. - § 4041(a)(2)(B)(iii): Pub. L. 109–59, § 11113(a)(1)(B), struck out cl. (iii) which read as follows: “11.9 cents per gallon in the case of liquefied natural gas.” - § 4041(a)(3)(A): Pub. L. 109–59, § 11113(a)(2)(A), substituted “18.3 cents per energy equivalent of a gallon of gasoline” for “48.54 cents per MCF (determined at standard temperature and pressure)” in concluding provisions. - § 4041(a)(3)(C): Pub. L. 109–59, § 11113(a)(2)(B), substituted “energy equivalent of a gallon of gasoline” for “MCF”. - § 4041(c): Pub. L. 109–59, § 11161(b)(1)(D), substituted “Certain liquids used as a fuel in aviation” for “Aviation-grade kerosene” in heading. - § 4041(c)(1): Pub. L. 109–59, § 11161(b)(1)(A), substituted “any liquid for use as a fuel other than aviation gasoline” for “aviation-grade kerosene” in introductory provisions. - § 4041(c)(2): Pub. L. 109–59, § 11161(b)(1)(B), substituted “liquid for use as a fuel other than aviation gasoline” for “aviation-grade kerosene”. - § 4041(c)(3): Pub. L. 109–59, § 11161(b)(1)(C), added par. (3) and struck out former par. (3) which read as follows: “The rate of tax imposed by this subsection shall be the rate of tax applicable under section 4081(a)(2)(A)(iv) which is in effect at the time of such sale or use.” - § 4041(m)(1)(A), § 4041(m)(1)(B): Pub. L. 109–59, § 11101(a)(1)(C), substituted “2011” for “2005” in introductory provisions. ## § 4051: Imposition of tax on heavy trucks and trailers sold at retail - § 4051(a)(4), § 4051(a)(5): Pub. L. 109–59, § 11112(a), added par. (4) and redesignated former par. (4) as (5). - § 4051(c): Pub. L. 109–59, § 11101(a)(1)(D), substituted “2011” for “2005”. ## § 4064: Gas guzzler tax - § 4064(b)(1)(A): Pub. L. 109–59 struck out concluding provisions which read as follows: “In the case of a limousine, the preceding sentence shall be applied without regard to clause (ii).” ## § 4071: Imposition of tax - § 4071(d): Pub. L. 109–59 substituted “2011” for “2005”. ## § 4081: Imposition of tax - § 4081(a)(1)(B): 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.” - § 4081(a)(2)(A)(ii), § 4081(a)(2)(A)(iii), § 4081(a)(2)(A): 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.” - § 4081(a)(2)(C): 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.” - § 4081(a)(2)(C): 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”. - § 4081(a)(3)(A)(i): Pub. L. 109–59, § 11161(a)(3)(A), struck out “a secured area of” before “an airport”. - § 4081(a)(3)(A)(ii), § 4081(a)(3)(A)(iv): Pub. L. 109–59, § 11161(a)(4)(A), struck out “aviation-grade” before “kerosene”. - § 4081(a)(3)(D): Pub. L. 109–59, § 11161(a)(3)(B), added subpar. (D). - § 4081(a)(4): 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. - § 4081(d)(1): Pub. L. 109–59, § 11101(a)(1)(F), substituted “2011” for “2005”. - § 4081(d)(2): 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—”. - § 4081(d)(2): 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—”. ## § 4082: Exemptions for diesel fuel and kerosene - § 4082(b): Pub. L. 109–59, § 11161(a)(4)(A), struck out “aviation-grade” before “kerosene” in concluding provisions. - § 4082(d)(2)(B): Pub. L. 109–59, § 11161(b)(3)(C), substituted “section 6427(l)(6)(B)” for “section 6427(l)(5)(B)”. - § 4082(e): Pub. L. 109–59, § 11161(a)(4)(E), in heading substituted “Kerosene removed into an aircraft” for “Aviation-grade kerosene” and in text struck out “aviation-grade” before “kerosene”, substituted “section 4081(a)(2)(A)(iii)” for “section 4081(a)(2)(A)(iv)”, and inserted at end “For purposes of this subsection, any removal described in section 4081(a)(3)(A) shall be treated as a removal from a terminal but only if such terminal is located within a secure area of an airport.” ## § 4083: Definitions; special rule; administrative authority - § 4083(b): Pub. L. 109–59 substituted “subsection (h) or (i) of section 4261” for “section 4261(h)”. ## § 4101: Registration and bond - § 4101(a)(1): Pub. L. 109–59, § 11113(c), substituted “4041(a)” for “4041(a)(1)”. - § 4101(a)(4): Pub. L. 109–59, § 11164(a), added par. (4) relating to reregistration in event of change in ownership. - § 4101(a)(4): Pub. L. 109–59, § 11163(a), added par. (4) relating to registration of persons extending credit on certain exempt sales of fuel. ## § 4161: Imposition of tax - § 4161(a)(1): Pub. L. 109–59, § 11117(a), reenacted heading without change and amended text of par. (1) generally, designating existing provisions as subpar. (A), inserting subpar. heading, and adding subpar. (B). - § 4161(a)(2): Pub. L. 109–59, § 11117(b), substituted “paragraph (1)(A)” for “paragraph (1)” in two places. ## § 4182: Exemptions - § 4182(c), § 4182(d): Pub. L. 109–59 added subsec. (c) and redesignated former subsec. (c) as (d). ## § 4221: Certain tax-free sales - § 4221(a): Pub. L. 109–59 substituted “2011” for “2005” in concluding provisions. ## § 4261: Imposition of tax - § 4261(e)(1)(B)(i): Pub. L. 109–59, § 11122(a)(1), inserted “(in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles)” after “by air”. - § 4261(e)(1)(B)(ii)(III): Pub. L. 109–59, § 11122(a)(2), added subcl. (III). - § 4261(f): Pub. L. 109–59, § 11121(c), amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows: “No tax shall be imposed under subsection (a) or (b) on air transportation by helicopter for the purpose of— - § 4261(i), § 4261(j): Pub. L. 109–59, § 11123(a), added subsec. (i) and redesignated former subsec. (i) as (j). ## § 4281: Small aircraft on nonestablished lines - § 4281: Pub. L. 109–59 inserted at end “For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.” ## § 4461: Imposition of tax - § 4461(c)(1): Pub. L. 109–59, § 11116(b)(1), inserted “or” at end of subpar. (A), redesignated subpar. (C) as (B), and struck out former subpar. (B) which read as follows: “in the case of cargo to be exported from the United States, the exporter, or”. - § 4461(c)(2): Pub. L. 109–59, § 11116(b)(2), substituted “imposed” for “imposed— ## § 4462: Definitions and special rules - § 4462(d): Pub. L. 109–59 amended heading and text of subsec. (d) generally, substituting provisions relating to nonapplicability of tax imposed by section 4461(a) to exports for provisions relating to nonapplicability of tax imposed by section 4461(a) to bonded commercial cargo entering the United States for transportation and direct exportation to a foreign country and inapplicability of this provision to certain cargo exported to Canada or Mexico. ## § 4481: Imposition of tax - § 4481(f): Pub. L. 109–59 substituted “2011” for “2006”. ## § 4482: Definitions - § 4482(c)(4), § 4482(d): Pub. L. 109–59 substituted “2011” for “2006” wherever appearing. ## § 4483: Exemptions - § 4483(h): Pub. L. 109–59 substituted “2011” for “2006”. ## § 5002: Definitions - § 5002(b)(2): Pub. L. 109–59, § 11125(b)(13)(A), substituted “section 5121(c)(3)” for “section 5112(a)”. - § 5002(b)(3): Pub. L. 109–59, § 11125(b)(13)(B), substituted “section 5121(c)” for “section 5112”. - § 5002(b)(4): Pub. L. 109–59, § 11125(b)(13)(C), substituted “section 5122(c)” for “section 5122”. ## § 5010: Credit for wine content and for flavors content - § 5010(c)(2)(A): Pub. L. 109–59 substituted “section 5114” for “section 5134”. ## § 5011: Income tax credit for average cost of carrying excise tax - Enacted 26 U.S.C. § 5011. ## § 5052: Definitions - § 5052(d): Pub. L. 109–59 amended subsec. (d) generally. Prior to amendment, text read as follows: “For definition of brewer, see section 5092.” ## § 5061: Method of collecting tax - § 5061(d)(4), § 5061(d)(5), § 5061(d)(6): Pub. L. 109–59 added par. (4), redesignated former pars. (4) and (5) as (5) and (6), respectively, and in par. (6) substituted “paragraph (5)” for “paragraph (4)”. ## § 5111: Eligibility - § 5111: Pub. L. 109–59, § 11125(b)(3)(C), struck out “and rate of tax” after “Eligibility” in section catchline, struck out “(a) Eligibility for drawback” before “Any person”, and struck out subsec. (b). Text read as follows: “The special tax imposed by subsection (a) shall be $500 per year.” - § 5111: Pub. L. 109–59, § 11125(b)(3)(A), renumbered section 5131 of this title as this section. - § 5111: Pub. L. 109–59, § 11125(a)(2), struck out “, on payment of a special tax per annum,” after “beverage purposes”. ## § 5112: Registration and regulation - § 5112: Pub. L. 109–59 renumbered section 5132 of this title as this section. ## § 5113: Investigation of claims - § 5113: Pub. L. 109–59 renumbered section 5133 of this title as this section. ## § 5114: Drawback - § 5114: Pub. L. 109–59 renumbered section 5134 of this title as this section. ## § 5121: Recordkeeping by wholesale dealers - § 5121: Pub. L. 109–59, § 11125(b)(5)(B)(i), which directed amendment of section 5114 of this title by substituting “§ 5432. Recordkeeping by wholesale dealers” for “§ 5114. Records” in section catchline, was executed by substituting “§ 5121. Recordkeeping by wholesale dealers” for “§ 5114. Records”, to reflect the probable intent of Congress and the subsequent amendment by Pub. L. 110–172. See 2007 Amendment note above. - § 5121: Pub. L. 109–59, § 11125(b)(5)(A), transferred section 5114 of this title to this subpart so as to appear after subpart analysis. - § 5121(c), § 5121(d): Pub. L. 109–59, § 11125(b)(5)(B)(ii), added subsec. (c) and redesignated former subsec. (c) as (d). - § 5121(d)(3): Pub. L. 109–59, § 11125(b)(5)(C), substituted “section 5123” for “section 5146”. ## § 5122: Recordkeeping by retail dealers - § 5122: Pub. L. 109–59, § 11125(b)(6)(A), (B)(i), renumbered section 5124 of this title as this section, transferred section to this subpart so as to appear after section 5121, and substituted “Recordkeeping by retail dealers” for “Records” in section catchline. - § 5122(c): Pub. L. 109–59, § 11125(b)(6)(B)(iii), added subsec. (c). Former subsec. (c) redesignated (d). - § 5122(c): Pub. L. 109–59, § 11125(b)(6)(B)(ii), substituted “section 5123” for “section 5146”. - § 5122(d): Pub. L. 109–59, § 11125(b)(6)(B)(iii), redesignated subsec. (c) as (d). ## § 5123: Preservation and inspection of records, and entry of premises for inspection - § 5123: Pub. L. 109–59 renumbered section 5146 of this title as this section and transferred section to this subpart so as to appear after section 5122. ## § 5124: Registration by dealers - Enacted 26 U.S.C. § 5124. ## § 5131: Packaging distilled spirits for industrial uses - § 5131: Pub. L. 109–59, § 11125(b)(11), renumbered section 5116 of this title as this section and transferred section to this subpart so as to appear after subpart analysis. - § 5131(a): Pub. L. 109–59, § 11125(b)(11), inserted “(as defined in section 5121(c))” after “dealer”. ## § 5132: Prohibited purchases by dealers - Enacted 26 U.S.C. § 5132. ## § 5182: Cross references - § 5182: Pub. L. 109–59 amended text of section generally. Prior to amendment, text read as follows: “For provisions requiring payment of special (occupational) tax as wholesale liquor dealer, see section 5111, or as retail liquor dealer, see section 5121.” ## § 5402: Definitions - § 5402(b): Pub. L. 109–59 substituted “section 5052(d)” for “section 5092”. ## § 5671: Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements - § 5671: Pub. L. 109–59 struck out “or 5091” after “section 5051”. ## § 5731: Imposition and rate of tax - § 5731(c), § 5731: Pub. L. 109–59 redesignated subsec. (d) as (c) and struck out former subsec. (c). Text read as follows: “Rules similar to the rules of subpart G of part II of subchapter A of chapter 51 shall apply for purposes of this section.” ## § 5732: Payment of tax - § 5732: Pub. L. 109–59, § 11125(b)(20)(A), renumbered section 5142 of this title as this section and transferred section to this subchapter. - § 5732(a), § 5732(b): Pub. L. 109–59, § 11125(b)(20)(B), struck out “(except the tax imposed by section 5131)” before “until he has paid” in subsec. (a) and before “shall be imposed” in subsec. (b). - § 5732(a), § 5732(b): Pub. L. 109–59, § 11125(b)(20)(A), substituted “this subchapter” for “this part”. - § 5732(c)(1): Pub. L. 109–59, § 11125(b)(20)(A), substituted “this subchapter” for “this part”. ## § 5733: Provisions relating to liability for occupational taxes - § 5733: Pub. L. 109–59, § 11125(b)(20)(A), renumbered section 5143 of this title as this section, transferred section to this subchapter, and substituted “this subchapter” for “this part” wherever appearing. - § 5733(c)(2): Pub. L. 109–59, § 11125(b)(20)(C), substituted “tobacco products and cigarette papers and tubes” for “liquors” in two places. ## § 5734: Application of State laws - § 5734: Pub. L. 109–59 renumbered section 5145 of this title as this section, transferred section to this subchapter, and substituted “this subchapter” for “this part” in text. ## § 6071: Time for filing returns and other documents - § 6071(c): Pub. L. 109–59 substituted “section 5732” for “section 5142”. ## § 6206: Special rules applicable to excessive claims under certain sections - § 6206: Pub. L. 109–59 substituted “certain sections” for “sections 6420, 6421, and 6427” in section catchline, in first sentence substituted “Any portion of a refund made under section 6416(a)(4) and any portion” for “Any portion” and “refunds under section 6416(a)(4) and payments under sections 6420” for “payments under sections 6420”, and in second sentence substituted “section 6416(a)(4), 6420” for “section 6420”. ## § 6412: Floor stocks refunds - § 6412(a)(1): Pub. L. 109–59 substituted “2011” for “2005” and “2012” for “2006” wherever appearing. ## § 6416: Certain taxes on sales and services - § 6416(a)(4): Pub. L. 109–59, § 11163(b)(1)(E), inserted “or credit card issuer” after “vendor” in heading. - § 6416(a)(4)(A): Pub. L. 109–59, § 11163(b)(1)(A), inserted “except as provided in subparagraph (B),” after “For purposes of this subsection,”. - § 6416(a)(4)(B): Pub. L. 109–59, § 11163(b)(1)(B), added subpar. (B). Former subpar. (B) redesignated (C). - § 6416(a)(4)(C): Pub. L. 109–59, § 11163(b)(1)(D), which directed the insertion of “or credit card issuer” after “vendor”, was executed by inserting “or credit card issuer” after “vendor” both places it appeared, to reflect the probable intent of Congress. - § 6416(a)(4)(C): Pub. L. 109–59, § 11163(b)(1)(B), (C), redesignated subpar. (B) as (C) and substituted “subparagraph (A) or (B)” for “subparagraph (A)”. - § 6416(b)(2): Pub. L. 109–59, § 11163(b)(2), inserted at end “Subparagraphs (C) and (D) shall not apply in the case of any tax imposed on gasoline under section 4081 if the requirements of subsection (a)(4) are not met.” ## § 6420: Gasoline used on farms - § 6420(c)(4): Pub. L. 109–59, § 11121(b), inserted concluding provisions. - § 6420(c)(4)(B): Pub. L. 109–59, § 11121(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “if— ## § 6421: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes - § 6421(f)(2)(A): 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))”. - § 6421(f)(2)(B): Pub. L. 109–59, § 11151(b)(3)(B), substituted “commercial aviation” for “aviation which is not noncommercial aviation”. ## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - § 6426: Pub. L. 109–59, § 11113(b)(3)(A), substituted “alcohol fuel, biodiesel, and alternative fuel” for “alcohol fuel and biodiesel” in section catchline. - § 6426(a): Pub. L. 109–59, § 11113(b)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “There shall be allowed as a credit against the tax imposed by section 4081 an amount equal to the sum of— - § 6426(d): Pub. L. 109–59, § 11113(b)(2), added subsec. (d). Former subsec. (d) redesignated (f). - § 6426(d)(2)(F): Pub. L. 109–59, § 11151(e)(2), substituted “section 45K(c)(3)” for “section 29(c)(3)”. - § 6426(e), § 6426(f), § 6426(g): Pub. L. 109–59, § 11113(b)(2), added subsec. (e) and redesignated former subsecs. (d) and (e) as (f) and (g), respectively. ## § 6427: Fuels not used for taxable purposes - § 6427(e): Pub. L. 109–59, § 11113(b)(3)(C)(ix), substituted “, biodiesel, or alternative fuel” for “or biodiesel used to produce alcohol fuel and biodiesel mixtures” in heading. - § 6427(e)(1): Pub. L. 109–59, § 11113(b)(3)(C)(i), inserted “or the alternative fuel mixture credit” after “biodiesel mixture credit”. - § 6427(e)(2): Pub. L. 109–59, § 11113(b)(3)(C)(iii), added par. (2). Former par. (2) redesignated (3). - § 6427(e)(3): Pub. L. 109–59, § 11113(b)(3)(C)(iv), substituted “under paragraph (1) or (2) with respect to any mixture or alternative fuel” for “under paragraph (1) with respect to any mixture”. - § 6427(e)(3): Pub. L. 109–59, § 11113(b)(3)(C)(ii), redesignated par. (2) as (3). - § 6427(e)(4): Pub. L. 109–59, § 11113(b)(3)(C)(v), added par. (4). - § 6427(e)(5): Pub. L. 109–59, § 11113(b)(3)(C)(ii), which directed amendment of subsec. (e) by redesignating par. (4) as (5), could not be executed because there was no par. (4) prior to amendment by Pub. L. 109–59, § 11113(b)(3)(C)(v). See 2005 and 2007 Amendment notes above. - § 6427(e)(5): Pub. L. 109–59, § 11113(b)(3)(C)(vi)–(viii), added subpars. (C) and (D). - § 6427(f): Pub. L. 109–59, § 11151(a)(1), struck out subsec. (f) which related to payment by Secretary of an amount equal to the excess of the regular tax rate over the incentive tax rate with respect to any gasoline, diesel fuel, kerosene, or aviation fuel on which tax was imposed by section 4081 or 4091 at the regular tax rate, which is used by any person in producing a mixture described in section 4081(c) or 4091(c)(1)(A), and which is sold or used in such person’s trade or business. - § 6427(i)(4)(A): Pub. L. 109–59, § 11161(b)(3)(D)(ii), which directed amendment of subpar. (A) by substituting “subsections (b)(4), (l)(5), and (l)(6)” for “subsection (b)(4) and subsection (l)(5)” in concluding provisions, was executed by making the substitution for “subsections (b)(4) and subsection (l)(5)” to reflect the probable intent of Congress. - § 6427(i)(4)(A): Pub. L. 109–59, § 11161(b)(3)(D)(i), substituted “paragraph (4)(B), (5), or (6)” for “paragraph (4)(B) or (5)” in two places. - § 6427(l): Pub. L. 109–59, § 11161(b)(3)(B), substituted “and kerosene” for “, kerosene and aviation fuel” in heading. - § 6427(l)(2): Pub. L. 109–59, § 11161(b)(2)(A), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of this subsection, the term ‘nontaxable use’ means— - § 6427(l)(4): Pub. L. 109–59, § 11161(b)(3)(E)(iv), substituted “kerosene used in commercial aviation” for “aviation-grade kerosene” in heading. - § 6427(l)(4)(A): Pub. L. 109–59, § 11161(b)(3)(E)(i), struck out “aviation-grade” before “kerosene” in introductory provisions. - § 6427(l)(4)(A)(ii): Pub. L. 109–59, § 11161(b)(3)(E)(ii), substituted “section 4081(a)(2)(iii)” for “section 4081(a)(2)(A)(iv)”. - § 6427(l)(4)(B): Pub. L. 109–59, § 11161(b)(3)(E)(iii), substituted “kerosene used in commercial aviation as described in subparagraph (A)” for “aviation-grade kerosene” in introductory provisions. - § 6427(l)(5): Pub. L. 109–59, § 11161(b)(2)(B), added par. (5). Former par. (5) redesignated (6). - § 6427(l): Pub. L. 109–59, § 11162(b), struck out “farmers and” before “State and local governments” in heading. - § 6427(l): Pub. L. 109–59, § 11161(b)(2)(B), redesignated par. (5) as (6). - § 6427(l): Pub. L. 109–59, § 11162(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply to diesel fuel or kerosene used— - § 6427(l): Pub. L. 109–59, § 11161(b)(3)(F), substituted “kerosene used in aviation” for “aviation-grade kerosene” in introductory provisions. - § 6427(l): Pub. L. 109–59, § 11163(c)(1), substituted “Except as provided in subparagraph (D), the amount” for “The amount” in introductory provisions. - § 6427(l): Pub. L. 109–59, § 11163(c)(2), added subpar. (D). - § 6427(o): Pub. L. 109–59, § 11151(a)(2), which directed the redesignation of subsec. (p) as (o) and the striking of former subsec. (o), to be treated as not having been enacted. See Construction of Amendment by Pub. L. 109–59 note below. - § 6427(p): Pub. L. 109–59, § 11151(a)(2), which directed the redesignation of subsec. (p) as (o), to be treated as not having been enacted. See Construction of Amendment by Pub. L. 109–59 note below. ## § 6675: Excessive claims with respect to the use of certain fuels - § 6675(a): Pub. L. 109–59, § 11163(d)(2), inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions. - § 6675(b)(1): Pub. L. 109–59, § 11163(d)(3), inserted “6416(a)(4),” after “under section”. ## § 6719: Failure to register or reregister - § 6719: Pub. L. 109–59, § 11164(b)(1)(C), inserted “or reregister” after “register” in section catchline. - § 6719(a), § 6719(b): Pub. L. 109–59, § 11164(b)(1)(A), (B), inserted “or reregister” after “register” wherever appearing. ## § 6720A: Penalty with respect to certain adulterated fuels - Enacted 26 U.S.C. § 6720A. ## § 7012: Cross references - § 7012(4), § 7012(5), § 7012(6): Pub. L. 109–59 added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), respectively. ## § 7232: Failure to register or reregister under section 4101, false representations of registration status, etc. - § 7232: Pub. L. 109–59 inserted “or reregister” after “register” in section catchline and text and “or reregistration” after “registration” in text. ## § 7272: Penalty for failure to register or reregister - § 7272: Pub. L. 109–59, § 11164(b)(3)(B), inserted “or reregister” after “register” in section catchline. - § 7272(a): Pub. L. 109–59, § 11164(b)(3)(A), inserted “or reregister” after “failure to register”. ## § 7652: Shipments to the United States - § 7652(g)(1): Pub. L. 109–59, § 11125(b)(22)(A), substituted “subpart B” for “subpart F” in introductory provisions. - § 7652(g)(1)(A): Pub. L. 109–59, § 11125(b)(22)(B), substituted “section 5111” for “section 5131(a)”. ## § 9502: Airport and Airway Trust Fund - § 9502(a): Pub. L. 109–59, § 11161(c)(2)(A), substituted “appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(7), or section 9602(b)” for “appropriated or credited to the Airport and Airway Trust Fund as provided in this section or section 9602(b)”. - § 9502(b)(1)(A): Pub. L. 109–59, § 11161(c)(2)(B)(i), substituted “section 4041(c)” for “subsections (c) and (e) of section 4041”. - § 9502(b)(1)(C): Pub. L. 109–59, § 11161(c)(2)(B)(ii), substituted “and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C)” for “and aviation-grade kerosene”. - § 9502(d)(2): Pub. L. 109–59, § 11161(d)(1), inserted “(other than subsection (l)(4) and (l)(5) thereof)” after “or 6427 (relating to fuels not used for taxable purposes)”. - § 9502(d)(3): Pub. L. 109–59, § 11161(d)(2), inserted “(other than payments made by reason of paragraph (4) or (5) of section 6427(l))” after “section 34”. ## § 9503: Highway Trust Fund - § 9503(b)(1): Pub. L. 109–59, § 11101(c)(1)(A), substituted “2011” for “2005” in introductory provisions. - § 9503(b)(2): Pub. L. 109–59, § 11101(c)(1), substituted “2012” for “2006” and “2011” for “2005” wherever appearing. - § 9503(b)(3): Pub. L. 109–59, § 11161(c)(2)(C), struck out heading and text of par. (3). Text read as follows: “The amounts described in paragraphs (1) and (2) with respect to any period shall (before the application of this subsection) be reduced by appropriate amounts to reflect any amounts transferred to the Airport and Airway Trust Fund under section 9502(b) with respect to such period.” - § 9503(b)(5): Pub. L. 109–59, § 11167(b), inserted “6720A,” after “6719,”. - § 9503(b)(6)(B): Pub. L. 109–59, § 11101(d)(1)(C), substituted “September 30, 2009 (October 1, 2009, in the case of expenditures for administrative expenses)” for “July 31, 2005”. - § 9503(c)(1): Pub. L. 109–59, § 11101(d)(1)(A), reenacted heading without change and amended text generally, substituting provisions relating to availability of amounts in the Highway Trust Fund for making expenditures before Sept. 30, 2009, for provisions relating to availability of amounts in the Highway Trust Fund for making expenditures before Aug. 15, 2005. - § 9503(c)(2): Pub. L. 109–59, § 11101(c)(1)(A), substituted “2011” for “2005” in two places. - § 9503(c)(2): Pub. L. 109–59, § 11101(c)(1)(B), substituted “2012” for “2006” in introductory provisions. - § 9503(c)(3): Pub. L. 109–59, § 11101(c)(1)(B), substituted “2012” for “2006”. - § 9503(c)(4): Pub. L. 109–59, § 11115(a)(1), reenacted heading without change, added subpars. (A) and (B), redesignated former subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpars. (A) to (C), which related to transfers to the Boat Safety Account in the Aquatic Resources Trust Fund, transfer of $1,000,000 per year of excess to the land and water conservation fund, and transfer of excess funds to the Sport Fish Restoration Account. - § 9503(c)(5)(A): Pub. L. 109–59, § 11115(a)(2), substituted “and Boating Trust Fund” for “Account in the Aquatic Resources Trust Fund”. - § 9503(c)(5)(A): Pub. L. 109–59, § 11101(c)(2)(A), substituted “2011” for “2005”. - § 9503(c): Pub. L. 109–59, § 11161(c)(1), added par. (7). - § 9503(d)(1)(B): Pub. L. 109–59, § 11102(a)(1), substituted “48-month” for “24-month”. - § 9503(d)(3): Pub. L. 109–59, § 11102(a)(2), substituted “4 years’ receipts” for “2 years’ receipts” in heading. - § 9503(d)(6), § 9503(d)(7): Pub. L. 109–59, § 11102(b), added par. (6) and redesignated former par. (6) as (7). - § 9503(e)(3): Pub. L. 109–59, § 11101(d)(1)(B), reenacted heading without change and amended text of par. (3) generally, substituting provisions relating to availability of amounts for making capital or capital related expenditures before Oct. 1, 2009, for provisions relating to availability of amounts for making capital or capital-related expenditures before Aug. 15, 2005. ## § 9504: Sport Fish Restoration and Boating Trust Fund - § 9504: Pub. L. 109–59, § 11115(b)(2)(D), substituted “Sport Fish Restoration and Boating” for “Aquatic Resources” in section catchline. - § 9504(a): Pub. L. 109–59, § 11115(b)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, subsec. (a) established in the Treasury of the United States the Aquatic Resources Trust Fund consisting of the Sport Fish Restoration and Boat Safety accounts. - § 9504(b): Pub. L. 109–59, § 11115(b)(2)(A)(i), substituted “and Boating Trust Fund” for “Account” in heading. - § 9504(b)(1): Pub. L. 109–59, § 11115(b)(2)(A)(ii), (iii), substituted “Trust Fund” for “Account” in heading and “and Boating Trust Fund” for “Account” in introductory provisions. - § 9504(b)(2): Pub. L. 109–59, § 11151(c), substituted “subparagraph (C)” for “subparagraph (B)” in concluding provisions. - § 9504(b)(2): Pub. L. 109–59, § 11115(b)(2)(A)(iii), substituted “Trust Fund” for “Account” in heading. - § 9504(b)(2): Pub. L. 109–59, § 11115(b)(2)(A)(ii), substituted “and Boating Trust Fund” for “Account” in introductory provisions. - § 9504(b)(2)(A): Pub. L. 109–59, § 11151(e)(1), substituted “the Dingell-Johnson Sport Fish Restoration Act” for “the Act entitled ‘An Act to provide that the United States shall aid the States in fish restoration and management projects, and for other purposes’, approved August 9, 1950”. - § 9504(b)(2)(A): Pub. L. 109–59, § 11101(d)(2)(A), substituted “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users” for “Surface Transportation Extension Act of 2005, Part V”. - § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 109–59, § 11101(d)(2)(A), substituted “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users” for “Surface Transportation Extension Act of 2005, Part V”. - § 9504(c): Pub. L. 109–59, § 11115(c), reenacted heading without change and amended text of subsec. (c) generally. Prior to amendment, text read as follows: “Amounts in the Boat Safety Account shall be available, as provided by appropriation Acts, for making expenditures before October 1, 2005, to carry out the purposes of section 13106 of title 46, United States Code (as in effect on the date of the enactment of the Sportfishing and Recreational Boating Safety Amendments Act of 2005).” See above and Effective Date of 2005 Amendments note below. - § 9504(d): Pub. L. 109–59, § 11115(b)(2)(B)(i), struck out “Aquatic Resources” before “Trust Fund” in heading. - § 9504(d)(1): Pub. L. 109–59, § 11115(b)(2)(B)(ii), (iii), substituted “the Sport Fish Restoration and Boating Trust Fund” for “any Account in the Aquatic Resources Trust Fund” and “such Trust Fund” for “any such Account” in introductory provisions. - § 9504(d)(2): Pub. L. 109–59, § 11101(d)(2)(B), substituted “October 1, 2009” for “July 31, 2005”. - § 9504(e): Pub. L. 109–59, § 11115(b)(2)(C), substituted “Sport Fish Restoration and Boating Trust Fund” for “Boat Safety Account and Sport Fish Restoration Account”. ## § 9508: Leaking Underground Storage Tank Trust Fund - § 9508(e): Pub. L. 109–59, § 11147(a), added subsec. (e).