# Pub. L. 91-258: changes to the Internal Revenue Code 1970-05-21, 84 Stat. 248. Source: . ## Legislative history - Bill: [H.R. 14465](https://www.congress.gov/bill/91st-congress/house-bill/14465) ## § 34: Certain uses of gasoline and special fuels - § 34: Pub. L. 91–258, § 207(c)(1), inserted reference to special fuels in section catchline. - § 34(a): Pub. L. 91–258, § 207(c)(2), added par. (4). - § 34: Pub. L. 91–258, § 207(c)(3), (4), inserted references to sections 6427 and 6427(f), respectively. ## § 874: Allowance of deductions and credits - § 874(a): Pub. L. 91–258 included provision against construction of subsec. (a) to deny credit provided by section 39 for certain uses of special fuels. ## § 4041: Imposition of tax - § 4041(b): Pub. L. 91–258, § 202(b)(1) and (2), substituted “motor vehicle or motorboat” for “motor vehicle, motorboat, or airplane”, twice in par. (1) and once in par. (2), and “in” for “for the propulsion of” in par. (1) preceding “such motor vehicle”, in par. (2) preceding “a motor vehicle” and in text following par. (2) before “a highway vehicle (A)” in two places, respectively. - § 4041(c): Pub. L. 91–258, § 202(a), added subsec. (c). Former subsec. (c) redesignated (e). - § 4041(d): Pub. L. 91–258, § 202(a), added subsec. (d). Former subsec. (d) redesignated (f). - § 4041(e): Pub. L. 91–258, § 202(a), redesignated former subsec. (c) as (e), substituting in par. (1) “subsections (a) and (b)” and “,” for “this section” and “;”. Former subsec. (e) redesignated (g). - § 4041(f): Pub. L. 91–258, § 202(a), redesignated former subsec. (d) as (f), substituting in par. (1) prohibition against imposition of tax “under this section on any liquid sold for use or used on a farm for farming purposes” for prior provisions that “(A) no tax shall be imposed under subsection (a)(1) or (b)(1) on the sale of any liquid sold for use on a farm for farming purposes, and (B) no tax shall be imposed under subsection (a)(2) or (b)(2) on the use of any liquid used on a farm for farming purposes”. - § 4041(g): Pub. L. 91–258, § 202(a), redesignated former subsec. (e) as (g), substituting “this section on any liquid sold” for “subsection (b) in the case of any fuel sold”. - § 4041(h): Pub. L. 91–258, § 202(a), added subsec. (h). ## § 4082: Exemptions for diesel fuel and kerosene - § 4082(c): Pub. L. 91–258 substituted “special fuels referred to in section 4041” for “special motor fuels referred to in section 4041(b)”. ## § 4261: Imposition of tax - § 4261(a): Pub. L. 91–258 consolidated former provisions of subsecs. (a) and (b) for imposition of tax on amounts paid within and outside the United States, substituting an 8 percent rate commencing after June 30, 1970, for prior 5 percent rate commencing after Nov. 15, 1962. - § 4261(b): Pub. L. 91–258 redesignated subsec. (c) as (b), substituting an 8 percent rate in connection with transportation which begins after June 30, 1970, and with respect to which a tax is imposed by subsec. (a) for prior 5 percent rate in connection with transportation which began after Nov. 15, 1962, and with respect to which a tax had been imposed by former provisions of subsecs. (a) and (b). Former subsec. (b) provisions for imposition of tax on amounts paid outside the United States were incorporated in subsec. (a). - § 4261(c), § 4261(d): Pub. L. 91–258 added subsec. (c), redesignated former subsec. (c) as (d), and substituted “section 4263(a)” for “section 4264”. - § 4261(e): Pub. L. 91–258 added subsec. (e). ## § 4262: Definition of taxable transportation - § 4262(a): Pub. L. 91–258, § 203(b)(1)–(3), substituted “part” for “subchapter” in introductory text, “transportation by air” for “transportation” in par. (1), and “in the case of transportation by air” for “in the case of transportation” in par. (2), respectively. - § 4262(b): Pub. L. 91–258, § 203(b)(1), (4), substituted “part” for “subchapter” and “transportation by air which” for “transportation which”, in introductory text, respectively. - § 4262(d): Pub. L. 91–258, § 203(b)(5), added subsec. (d). ## § 4263: Special rules ## § 4271: Imposition of tax - Enacted 26 U.S.C. § 4271. ## § 4272: Definition of taxable transportation, etc. - Enacted 26 U.S.C. § 4272. ## § 4281: Small aircraft on nonestablished lines - Enacted 26 U.S.C. § 4281. ## § 4282: Transportation by air for other members of affiliated group - Enacted 26 U.S.C. § 4282. ## § 4291: Cases where persons receiving payment must collect tax - § 4291: Pub. L. 91–258 substituted “section 4263(a)” for “section 4264(a)”. ## § 4293: Exemption for United States and possessions - § 4293: Pub. L. 91–258 substituted “subchapter B” for “subchapters B and C”. ## § 6201: Assessment authority - § 6201(a)(4): Pub. L. 91–258 inserted provision for overstatement of credit allowable by section 39 (relating to certain uses of special fuels) in text and substituted “under section 39” for “for use of gasoline” in heading. ## § 6206: Special rules applicable to excessive claims under certain sections - § 6206: Pub. L. 91–258 inserted reference to section 6427 in section catchline, inserted reference to section 6427 in first and second sentences, and substituted “by section 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427)” for “by section 4081 (or, in the case of lubricating oil, by section 4091)”, in first sentence, respectively. ## § 6401: Amounts treated as overpayments - § 6401(b): Pub. L. 91–258 inserted reference to credits under section 39 relating to certain uses of special fuels. ## § 6415: Credits or refunds to persons who collected certain taxes - § 6415: Pub. L. 91–258 inserted reference to section 4271 in four places. ## § 6416: Certain taxes on sales and services - § 6416(a)(2)(A): Pub. L. 91–258, § 205(b)(3), substituted “section 4041 (relating to tax on special fuels)” for “section 4041(a)(2) or (b)(2) (use of diesel and special motor fuels)”. - § 6416(b)(2)(G): Pub. L. 91–258, § 207(d)(4), inserted “before July 1, 1970” after “if”. - § 6416(b)(2): Pub. L. 91–258, § 207(d)(5), inserted “beginning before July 1, 1970,” after “during any calendar quarter”. - § 6416(b)(2): Pub. L. 91–258, § 207(d)(6), (7), inserted “before July 1, 1970,” after “used or resold for use”. - § 6416(b)(2): Pub. L. 91–258, § 205(b)(4), substituted “use in the production of special fuels referred to in section 4041” for “use in production of special motor fuels referred to in section 4041(b)”. ## § 6420: Gasoline used on farms - § 6420(b): 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”. - § 6420(i)(1): Pub. L. 91–258, § 205(c)(7)(A), (B), substituted “special fuels” for “diesel fuel and special motor fuels” and “section 4041(f)” for “section 4041(d)”, respectively. ## § 6421: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes - § 6421(a): 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. - § 6421(c): 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”. - § 6421(e): Pub. L. 91–258, § 205(b)(1)(B), added par. (3). - § 6421(j)(1): 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”. - § 6421(j)(2): 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. - § 6421(j)(3): 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. - § 6421(j): Pub. L. 91–258, § 205(c)(8), redesignated pars. (4) and (5) as (2) and (3), respectively. ## § 6427: Fuels not used for taxable purposes - Enacted 26 U.S.C. § 6427. ## § 6675: Excessive claims with respect to the use of certain fuels - § 6675: Pub. L. 91–258, § 207(d)(8)(A), substituted “fuels” for “gasoline” in section catchline. - § 6675(a): Pub. L. 91–258, § 207(d)(8)(B), inserted reference to section 6427 relating to fuels not used for taxable purposes. - § 6675(b)(1): Pub. L. 91–258, § 207(d)(8)(C), inserted reference to section 6427. ## § 7210: Failure to obey summons - § 7210: Pub. L. 91–258 inserted reference to section 6427(e)(2). ## § 7275: Penalty for offenses relating to certain airline tickets and advertising - Enacted 26 U.S.C. § 7275. ## § 7603: Service of summons - § 7603: Pub. L. 91–258 inserted reference to section 6427(e)(2). ## § 7604: Enforcement of summons - § 7604(b), § 7604(c): Pub. L. 91–258 inserted references to section 6427(e)(2). ## § 7605: Time and place of examination - § 7605(a): Pub. L. 91–258 inserted references to section 6427(e)(2).