26 U.S.C. § 4041

Editorial Notes

Amendments

Pub. L. 117–58, § 80102(a)(1)(A)September 30, 2028September 30, 20222021—Subsec. (a)(1)(C)(iii)(I). , substituted “” for “”.

Pub. L. 117–58, § 80102(a)(2)(A)October 1, 2028October 1, 2022Subsec. (m)(1)(A). , substituted “” for “” in introductory provisions.

Pub. L. 117–58, § 80102(a)(1)(B)September 30, 2028September 30, 2022Subsec. (m)(1)(B). , substituted “” for “” in introductory provisions.

Pub. L. 114–94, § 31102(a)(1)(A)September 30, 2022September 30, 20162015—Subsec. (a)(1)(C)(iii)(I). , substituted “” for “”.

Pub. L. 114–41, § 2008(a)(1)Subsec. (a)(2)(B)(ii). , added cl. (ii). Former cl. (ii) redesignated (iii).

Pub. L. 114–41, § 2008(b)(3)Subsec. (a)(2)(B)(iii). , struck out “liquefied natural gas,” before “any liquid fuel” and substituted “peat) and” for “peat), and”.

Pub. L. 114–41, § 2008(a)(1), redesignated cl. (ii) as (iii).

Pub. L. 114–41, § 2008(b)(1)Subsec. (a)(2)(B)(iv). , added cl. (iv).

Pub. L. 114–41, § 2008(a)(2)Subsec. (a)(2)(C). , added subpar. (C).

Pub. L. 114–41, § 2008(b)(2)Subsec. (a)(2)(D). , added subpar. (D).

Pub. L. 114–41, § 2008(c)Subsec. (a)(3)(D). , added subpar. (D).

Pub. L. 114–94, § 31102(a)(2)(A)October 1, 2022October 1, 2016Subsec. (m)(1)(A). , substituted “” for “” in introductory provisions.

Pub. L. 114–94, § 31102(a)(1)(B)September 30, 2022September 30, 2016Subsec. (m)(1)(B). , substituted “” for “” in introductory provisions.

Pub. L. 112–141, § 40102(a)(1)(A)September 30, 2016June 30, 20122012—Subsec. (a)(1)(C)(iii)(I). , substituted “” for “”.

Pub. L. 112–140July 6, 2012June 30, 2012, §§ 1(c), 402(a)(1)(A), temporarily substituted “” for “”. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 402(a)(1)(A)June 30, 2012March 31, 2012, substituted “” for “”.

Pub. L. 112–141, § 40102(a)(2)(A)October 1, 2016July 1, 2012Subsec. (m)(1)(A). , substituted “” for “” in introductory provisions.

Pub. L. 112–140July 7, 2012July 1, 2012, §§ 1(c), 402(a)(2)(A), temporarily substituted “” for “” in introductory provisions. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 402(a)(2)(A)July 1, 2012April 1, 2012, substituted “” for “” in introductory provisions.

Pub. L. 112–141, § 40102(a)(1)(B)September 30, 2016June 30, 2012Subsec. (m)(1)(B). , substituted “” for “” in introductory provisions.

Pub. L. 112–140July 6, 2012June 30, 2012, §§ 1(c), 402(a)(1)(B), temporarily substituted “” for “” in introductory provisions. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 402(a)(1)(B)June 30, 2012March 31, 2012, substituted “” for “” in introductory provisions.

Pub. L. 112–30, § 142(a)(1)(A)March 31, 2012September 30, 20112011—Subsec. (a)(1)(C)(iii)(I). , substituted “” for “”.

Pub. L. 112–30, § 142(a)(2)(A)April 1, 2012October 1, 2011Subsec. (m)(1)(A). , substituted “” for “” in introductory provisions.

Pub. L. 112–30, § 142(a)(1)(B)March 31, 2012September 30, 2011Subsec. (m)(1)(B). , substituted “” for “” in introductory provisions.

Pub. L. 110–172, § 6(d)(1)(A)2007—Subsec. (d)(1). , inserted last sentence.

Pub. L. 110–172, § 6(d)(2)(A)Subsec. (d)(5). , (3), inserted “(b)(1)(A),” after “without regard to subsections”, struck out “(other than with respect to any sale for export under paragraph (3) thereof)” after “(f), (g)”, and inserted last sentence.

Pub. L. 109–432, § 208(c)2006—Subsec. (b)(2)(B). , substituted “and ethanol fuel produced from coal” for “or ethanol fuel” in heading.

Pub. L. 109–432, § 208(b)Subsec. (b)(2)(C)(ii). , substituted “2008” for “2007”.

Pub. L. 109–432, § 208(a)January 1, 2009October 1, 2007Subsec. (b)(2)(D). , substituted “” for “”.

Pub. L. 109–280Subsec. (g)(5). , which directed the addition of par. (5) to section 4041(g), without specifying the act to be amended, was executed to subsec. (g) of this section, which is section 4041 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

Pub. L. 109–59, § 11161(b)(3)(A)2005—Subsec. (a)(1)(B). , struck out last sentence which read as follows: “This subparagraph shall not apply to aviation-grade kerosene.”

Pub. L. 109–58, § 1362(b)(2)(A), inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081”.

Pub. L. 109–59, § 11101(a)(1)(A)Subsec. (a)(1)(C)(iii)(I). , substituted “2011” for “2005”.

Pub. L. 109–59, § 11113(a)(3)Subsec. (a)(2). , substituted “Alternative fuels” for “Special motor fuels” in heading.

Pub. L. 109–58, § 1362(b)(2)(A)Subsec. (a)(2)(A). , inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081” in introductory provisions.

Pub. L. 109–59, § 11113(a)(1)(C)September 30, 2011Subsec. (a)(2)(B). , struck out concluding provisions which read as follows: “In the case of any sale or use after , 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’.”

Pub. L. 109–59, § 11101(a)(1)(B), substituted “2011” for “2005” in concluding provisions.

Pub. L. 109–59, § 11113(a)(1)(A)Subsec. (a)(2)(B)(i). , inserted “and” at end.

Pub. L. 109–59, § 11151(e)(2)Subsec. (a)(2)(B)(ii). , substituted “section 45K(c)(3)” for “section 29(c)(3)”.

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”.

Pub. L. 109–59, § 11113(a)(1)(B)Subsec. (a)(2)(B)(iii). , struck out cl. (iii) which read as follows: “11.9 cents per gallon in the case of liquefied natural gas.”

Pub. L. 109–59, § 11113(a)(2)(A)Subsec. (a)(3)(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.

Pub. L. 109–59, § 11113(a)(2)(B)Subsec. (a)(3)(C). , substituted “energy equivalent of a gallon of gasoline” for “MCF”.

Pub. L. 109–58, § 1362(b)(2)(B)Subsec. (b)(1)(A). , which directed amendment of subpar. (A) by striking out “or (d)(1))”, was executed by striking out “or (d)(1)” after “subsection (a)” to reflect the probable intent of Congress.

Pub. L. 109–59, § 11161(b)(1)(D)Subsec. (c). , substituted “Certain liquids used as a fuel in aviation” for “Aviation-grade kerosene” in heading.

Pub. L. 109–59, § 11161(b)(1)(A)Subsec. (c)(1). , substituted “any liquid for use as a fuel other than aviation gasoline” for “aviation-grade kerosene” in introductory provisions.

Pub. L. 109–59, § 11161(b)(1)(B)Subsec. (c)(2). , substituted “liquid for use as a fuel other than aviation gasoline” for “aviation-grade kerosene”.

Pub. L. 109–58, § 1362(b)(2)(A), inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)” after “section 4081”.

Pub. L. 109–59, § 11161(b)(1)(C)Subsec. (c)(3). , 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.”

Pub. L. 109–58, § 1362(b)(2)(C)Subsec. (d)(5). , added par. (5).

Pub. L. 109–59, § 11101(a)(1)(C)Subsec. (m)(1)(A), (B). , substituted “2011” for “2005” in introductory provisions.

Pub. L. 108–357, § 853(a)(6)(B)2004—Subsec. (a)(1). , inserted “and kerosene” after “diesel fuel” in heading.

Pub. L. 108–357, § 853(a)(6)(A)Subsec. (a)(1)(B). , inserted at end “This subparagraph shall not apply to aviation-grade kerosene.”

Pub. L. 108–357, § 241(a)(1)Subsec. (a)(1)(C)(ii)(I) to (III). , added subcls. (I) to (III) and struck out former subcls. (I) to (III) which read as follows:

September 30, 1993October 1, 1995“(I) 6.8 cents per gallon after , and before ,

September 30, 1995November 1, 1998“(II) 5.55 cents per gallon after , and before , and

October 31, 1998“(III) 4.3 cents per gallon after .”

Pub. L. 108–357, § 301(c)(5)Subsec. (b)(2)(B). , substituted “coal (including peat)” for “a substance other than petroleum or natural gas”.

Pub. L. 108–357, § 853(d)(2)(A)Subsec. (c). , amended heading and text of subsec. (c) generally, substituting provisions relating to imposition of tax upon aviation-grade kerosene and providing exemption for fuel previously taxed under section 4081, for provisions relating to imposition of tax on nongasoline fuels where no tax had been imposed under section 4091.

Pub. L. 108–357, § 853(d)(2)(B)Subsec. (d)(2). , substituted “section 4081” for “section 4091” in concluding provisions.

Pub. L. 108–357, § 241(a)(2)(A)Subsec. (d)(3), (4). , added par. (3) and redesignated former par. (3) as (4).

Pub. L. 108–357, § 853(d)(2)(C)Subsec. (e). , struck out heading and text of subsec. (e). Text read as follows: “If a liquid on which tax was imposed on the sale thereof is taxable at a higher rate under subsection (c)(1) of this section on the use thereof, there is hereby imposed a tax equal to the difference between the tax so imposed and the tax payable at such higher rate.”

Pub. L. 108–357, § 853(d)(2)(D)Subsec. (i). , struck out heading and text of subsec. (i). Text read as follows: “If any liquid is sold by any person for use as a fuel in an aircraft, it shall be presumed for purposes of this section that a tax imposed by this section applies to the sale of such liquid unless the purchaser is registered in such manner (and furnished such information in respect of the use of the liquid) as the Secretary shall by regulations provide.”

Pub. L. 108–357, § 301(c)(6)Subsec. (k). , struck out subsec. (k) which related to rates of tax in the case of the sale or use of any fuels containing alcohol.

Pub. L. 108–357, § 853(d)(2)(E)Sept. 30, 1997Oct. 1, 2005Sept. 30, 2005Sept. 30, 1997Oct. 1, 2005Sept. 30, 2005Subsec. (m)(1). , reenacted heading without change and amended text of par. (1) generally, substituting provisions relating to rates of tax after , and before , and rates of tax after , for provisions relating to rates of tax after , and before , rates of tax after , and rate of tax imposed by subsec. (c)(1).

Pub. L. 105–178, § 9006(a)(1)November 1, 1998October 1, 19991998—Subsec. (a)(1)(C)(ii)(II). , substituted “” for “”.

Pub. L. 105–178, § 9006(a)(2)October 31, 1998September 30, 1999Subsec. (a)(1)(C)(ii)(III). , substituted “” for “”.

Pub. L. 105–178, § 9002(a)(1)(A)Subsec. (a)(1)(C)(iii)(I). , substituted “2005” for “1999”.

Pub. L. 105–178, § 9002(a)(1)(B)Subsec. (a)(2)(B). , substituted “2005” for “1999” in concluding provisions.

Pub. L. 105–178, § 9003(b)(2)(A)(i)Subsec. (b)(2)(A)(i). , substituted “the applicable blender rate” for “5.4 cents”.

Pub. L. 105–178, § 9003(b)(2)(A)(ii)Subsec. (b)(2)(C). , added subpar. (C). Former subpar. (C) redesignated (D).

Pub. L. 105–178, § 9003(a)(1)(A), substituted “2007” for “2000”.

Pub. L. 105–178, § 9003(b)(2)(A)(ii)Subsec. (b)(2)(D). , redesignated subpar. (C) as (D).

Pub. L. 105–178, § 9003(a)(1)(B)Subsec. (k)(3). , substituted “2007” for “2000”.

lPub. L. 105–206Subsec. (). substituted “subsection (f) or (g)” for “subsection (e) or (f)”.

Pub. L. 105–178, § 9002(a)(1)(C)Subsec. (m)(1)(A). , substituted “2005” for “1999” in two places.

Pub. L. 105–34, § 902(b)(1)1997—Subsec. (a)(1)(A). , substituted “or a diesel-powered train” for “, a diesel-powered train, or a diesel-powered boat” in cls. (i) and (ii) and “vehicle or train” for “vehicle, train, or boat” in cl. (i).

Pub. L. 105–34, § 902(b)(2)Subsec. (a)(1)(D). , struck out heading and text of subpar. (D). Text read as follows: “In the case of any sale for use, or use, of fuel in a diesel-powered motorboat—

December 31, 1997“(i) no tax shall be imposed by subsection (a) or (d)(1) during the period beginning on the date which is 7 days after the date of the enactment of the Small Business Job Protection Act of 1996 and ending on ,

September 30, 1999January 1, 2000“(ii) effective during the period after , and before , the rate of tax imposed by this paragraph is 24.3 cents per gallon, and

January 1, 2000“(iii) the termination of the tax under subsection (d) shall not occur before .”

Pub. L. 105–34, § 907(a)(1)Subsec. (a)(2). , amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “There is hereby imposed a tax on benzol, benzene, naphtha, liquefied petroleum gas, casing head and natural gasoline, or any other liquid (other than kerosene, gas oil, or fuel oil, or any product taxable under section 4081)—

“(A) sold by any person to an owner, lessee, or other operator of a motor vehicle or motorboat for use as a fuel in such motor vehicle or motorboat, or

“(B) used by any person as a fuel in a motor vehicle or motorboat unless there was a taxable sale of such liquid under subparagraph (A).

The rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A)(i) on gasoline which is in effect at the time of such sale or use.”

Pub. L. 105–34, § 1601(f)(4)(B), substituted “section 4081(a)(2)(A)(i)” for “section 4081(a)(2)(A)” in concluding provisions.

Pub. L. 105–34, § 1032(e)(1)Subsec. (a)(2)(A). , struck out “kerosene,” after “(other than” in introductory provisions.

Pub. L. 105–34, § 1032(e)(2)Subsec. (c)(1). , substituted “kerosene and any other liquid” for “any liquid” in introductory provisions.

Pub. L. 105–34, § 1435(b)Subsec. (c)(2). , inserted “or by reason of section 4261(h)” before period at end.

Pub. L. 105–2September 1, 1982December 31, 1995December 31, 1996Subsec. (c)(3). amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “The taxes imposed by paragraph (1) shall apply during the period beginning on , and ending on , and during the period beginning on the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and ending on . The termination under the preceding sentence shall not apply to so much of the tax imposed by paragraph (1) as does not exceed 4.3 cents per gallon.”

Pub. L. 105–34, § 1031(a)(3)September 30, 2007September 30, 1997Subsec. (c)(3)(B). , substituted “” for “”.

Pub. L. 105–34, § 907(a)(2)Subsec. (d)(1). , inserted “and other than liquefied natural gas” after “liquefied petroleum gas”.

lPub. L. 105–34, § 1601(f)(4)(A)Subsec. (). , struck out “helicopter” after “certain” in heading and inserted “or a fixed-wing aircraft” after “helicopter” in text.

Pub. L. 105–34, § 907(b)Subsec. (m)(1)(A). , amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the rate of the tax imposed by subsection (a)(2) shall be—

September 30, 1993October 1, 1999“(i) 11.3 cents per gallon after , and before , and

September 30, 1999“(ii) 4.3 cents per gallon after , and”.

Pub. L. 104–188, § 12081996—Subsec. (a)(1)(D). , added cl. (i) and redesignated former cls. (i) and (ii) as (ii) and (iii), respectively.

Pub. L. 104–188, § 1609(g)(3)(A)Subsec. (c)(2). , redesignated par. (4) as (2) and struck out former par. (2) which read as follows:

Gasoline“(2) .—There is hereby imposed a tax (at the rate specified in paragraph (3)) upon gasoline (as defined in section 4083)—

“(A) sold by any person to an owner, lessee, or other operator of an aircraft, for use as a fuel in such aircraft in noncommercial aviation; or

“(B) used by any person as a fuel in an aircraft in noncommercial aviation, unless there was a taxable sale of such product under subparagraph (A).

The tax imposed by this paragraph shall be in addition to any tax imposed under section 4081.”

Pub. L. 104–188, § 1609(g)(3)Subsec. (c)(3). , redesignated par. (5) as (3) and substituted “paragraph (1)” for “paragraphs (1) and (2)”, and struck out former par. (3) which read as follows:

Rate of tax“(3) .—The rate of tax imposed by paragraph (2) on any gasoline is 1 cent per gallon.”

Pub. L. 104–188, § 1609(g)(3)(A)Subsec. (c)(4). , redesignated par. (4) as (2).

Pub. L. 104–188, § 1609(g)(3)(A)Subsec. (c)(5). , redesignated par. (5) as (3).

Pub. L. 104–188, § 1609(a)(3)December 31, 1996December 31, 1995, inserted “, and during the period beginning on the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and ending on ” after “”.

Pub. L. 104–188, § 1609(g)(4)(A)Subsec. (k)(1)(A) to (C). , inserted “and” at end of subpar. (A), substituted period for “, and” at end of subpar. (B), and struck out subpar. (C) which read as follows: “no tax shall be imposed by subsection (c)(2).”

Pub. L. 103–66, § 13242(d)(3)1993—Subsec. (a)(1). , amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “There is hereby imposed a tax on any liquid (other than any product taxable under section 4081)—

“(A) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or diesel-powered boat for use as a fuel in such vehicle or boat, or

“(B) used by any person as a fuel in a diesel-powered highway vehicle or diesel-powered boat unless there was a taxable sale of such liquid under subparagraph (A).

The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the diesel fuel deficit reduction rate in effect under section 4091 at the time of such sale or use. No tax shall be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091.”

Pub. L. 103–66, § 13163(a)(2), substituted “diesel-powered highway vehicle or diesel-powered boat” for “diesel-powered highway vehicle” in subpars. (A) and (B) and “such vehicle or boat” for “such vehicle” in subpar. (A).

Pub. L. 103–66, § 13242(d)(4)Subsec. (a)(2). , in introductory provisions, struck out “or paragraph (1) of this subsection” after “section 4081” and, in closing provisions, substituted “The rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on gasoline which is in effect at the time of such sale or use.” for “The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the deficit reduction rate in effect under section 4081 at the time of such sale or use.”

Pub. L. 103–66, § 13241(e)(1)Subsec. (a)(3). , added par. (3).

Pub. L. 103–66, § 13242(d)(5)(A)Subsec. (b)(1)(B). , substituted “paragraph (1)(B), (2)(B), or (3)(A)(ii)” for “paragraph (1)(B) or (2)(B)” and inserted before period at end “(if any)”.

Pub. L. 103–66, § 13242(d)(5)(B)Subsec. (b)(1)(C). , inserted before period at end “; except that such term shall not, for purposes of subsection (a)(1), include use in a diesel-powered train”.

Pub. L. 103–66, § 13242(d)(5)(C)Subsec. (b)(2)(A)(i). , struck out “Highway Trust Fund financing” before “rate applicable”.

Pub. L. 103–66, § 13242(d)(6)Subsec. (c)(1). , substituted “The rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4091(b)(1) which is in effect at the time of such sale or use.” for “The rate of the tax imposed by this paragraph shall be the sum of the Airport and Airway Trust Fund financing rate and the aviation fuel deficit reduction rate in effect under section 4091 at the time of such sale or use.” in concluding provisions.

Pub. L. 103–66, § 13241(b)(2)(B)(iii), struck out “of 17.5 cents per gallon” before “upon any liquid” in introductory provisions and inserted “The rate of the tax imposed by this paragraph shall be the sum of the Airport and Airway Trust Fund financing rate and the aviation fuel deficit reduction rate in effect under section 4091 at the time of such sale or use.” before last sentence in concluding provisions.

Pub. L. 103–66, § 13242(d)(7)Subsec. (c)(2). , substituted “gasoline (as defined in section 4083)” for “any product taxable under section 4081”.

Pub. L. 103–66, § 13241(b)(2)(A)Subsec. (c)(3). , amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “The rate of tax imposed by paragraph (2) on any gasoline is the excess of 15 cents a gallon over the sum of the Highway Trust Fund financing rate plus the deficit reduction rate at which tax was imposed on such gasoline under section 4081.”

Pub. L. 103–66, § 13242(d)(8)Subsec. (c)(5). , inserted at end “The termination under the preceding sentence shall not apply to so much of the tax imposed by paragraph (1) as does not exceed 4.3 cents per gallon.”

Pub. L. 103–66, § 13241(e)(2)Subsec. (d)(1). , substituted “subsection (a)(1) or (2)” for “subsection (a)” before “on such sale or use”.

Pub. L. 103–66, § 13242(d)(9)Subsec. (d)(2). , (10), redesignated par. (3) as (2), substituted “(other than gasoline (as defined in section 4083))” for “(other than any product taxable under section 4081)”, and struck out heading and text of former par. (2). Text read as follows: “There is hereby imposed a tax of 0.1 cent a gallon on any liquid (other than a product taxable under section 4081)—

“(A) sold by any person to an owner, lessee, or other operator of a diesel-powered train for use as a fuel in such train, or

“(B) used by any person as a fuel in a diesel-powered train unless there was a taxable sale of such liquid under subparagraph (A).

No tax shall be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091.”

Pub. L. 103–66, § 13242(d)(9)Subsec. (d)(3), (4). , redesignated pars. (3) and (4) as (2) and (3), respectively.

Pub. L. 103–66, § 13241(f)(1)October 1, 1999Subsec. (f)(3). , struck out heading and text of par. (3). Text read as follows: “Except with respect to the taxes imposed by subsection (d), paragraph (1) shall not apply on and after .”

Pub. L. 103–66, § 13241(f)(2)October 1, 1999Subsec. (g). , struck out at end “Except with respect to the taxes imposed by subsection (d), paragraphs (2) and (4) shall not apply on and after .”

Pub. L. 103–66, § 13242(d)(11)Subsec. (k)(1)(A). , struck out “Highway Trust Fund financing” before “rates under paragraphs” and substituted “section 4081(c)” for “sections 4081(c) and 4091(c), as the case may be”.

Pub. L. 103–66, § 13242(d)(12)Subsec. (k)(1)(B). , substituted “4091(c)” for “4091(d)”.

Pub. L. 103–66, § 13242(d)(13)Subsec. (m)(1)(A). , amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “under subsection (a)(2)—

“(i) the Highway Trust Fund financing rate shall be 5.75 cents per gallon, and

“(ii) the deficit reduction rate shall be 5.55 cents per gallon.”

Pub. L. 103–66, § 13241(c), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “under subsection (a)(2) the Highway Trust Fund financing rate shall be 5.75 cents per gallon and the deficit reduction rate shall be 1.25 cents per gallon, and”.

Pub. L. 103–66, § 13242(d)(13)Subsec. (m)(1)(B). , amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the rate of the tax imposed by subsection (c)(1) shall be the comparable rate under section 4091(d)(1).”

Pub. L. 102–2401991—Subsecs. (f)(3), (g). substituted “1999” for “1995”.

Pub. L. 101–508, § 11211(b)(6)(C)(i)1990—Subsec. (a)(1). , struck out “of 15 cents a gallon” after “imposed a tax” in introductory provisions and inserted before last sentence “The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the diesel fuel deficit reduction rate in effect under section 4091 at the time of such sale or use.”

Pub. L. 101–508, § 11211(b)(3)Subsec. (a)(2). , substituted “imposed a tax” for “imposed a tax of 9 cents a gallon” in introductory provisions and inserted at end “The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the deficit reduction rate in effect under section 4081 at the time of such sale or use.”

Pub. L. 101–508, § 11211(b)(6)(C)(ii)Oct. 1, 1993Subsec. (a)(3). , struck out par. (3) which provided that on and after , the taxes imposed by subsec. (a) shall not apply.

Pub. L. 101–508, § 11211(b)(6)(D)Subsec. (b)(2)(A)(i). , amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “subsection (a)(2) shall be applied by substituting ‘3 cents’ for ‘9 cents’, and”.

Pub. L. 101–508, § 11211(e)(1)Subsec. (b)(2)(C). , substituted “2000” for “1993”.

Pub. L. 101–508, § 11213(b)(2)(A)Subsec. (c)(1). , substituted “17.5 cents” for “14 cents”.

Pub. L. 101–508, § 11211(a)(4)Subsec. (c)(3). , substituted “15 cents” for “12 cents” and “the sum of the Highway Trust Fund financing rate plus the deficit reduction rate” for “the Highway Trust Fund financing rate”.

Pub. L. 101–508, § 11213(d)(2)(B)Subsec. (c)(5). , substituted “1995” for “1990”.

Pub. L. 101–508, § 11213(e)(3)Subsec. (c)(6). , struck out par. (6) which provided cross reference to section 4283 for reduction of rates of taxes imposed by subsec. (c)(1) and (2) in certain circumstances.

Pub. L. 101–508, § 11211(d)(1)Subsecs. (f)(3), (g). , (2), substituted “1995” for “1993”.

Pub. L. 101–508, § 11211(b)(6)(E)(i)Subsec. (k)(1)(A). , amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “subsection (a)(1) shall be applied by substituting ‘9 cents’ for ‘15 cents’, and”.

Pub. L. 101–508, § 11213(b)(2)(B)(i)Subsec. (k)(1)(B). , amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “no tax shall be imposed by subsection (c)(1), and”.

Pub. L. 101–508, § 11211(b)(6)(E)(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “subsection (a)(2) shall be applied by substituting ‘3 cents’ for ‘9 cents’, and”.

Pub. L. 101–508, § 11211(b)(6)(E)(i)Subsec. (k)(1)(C). , amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “no tax shall be imposed by subsection (c).”

Pub. L. 101–508, § 11211(e)(2)Subsec. (k)(3). , substituted “2000” for “1993”.

Pub. L. 101–508, § 11211(b)(6)(F)Subsec. (m)(1)(A). , amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “subsection (a)(2) shall be applied by substituting ‘4½ cents’ for ‘9 cents’, and”.

Pub. L. 101–508, § 11213(b)(2)(B)(ii)Subsec. (m)(1)(B). , amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “no tax shall be imposed by subsection (c).”

Pub. L. 100–647, § 2001(d)(3)(A)1988—Subsec. (b)(1)(A). , inserted reference to subsection (d)(1).

Pub. L. 100–647, § 2001(d)(3)(B)Subsec. (b)(1)(B). , inserted “and by the corresponding provision of subsection (d)(1)” before the period.

Pub. L. 100–647, § 1017(c)(3)Subsec. (b)(1)(C). , substituted “section 6421(e)(2)” for “section 6421(d)(2)”.

Pub. L. 100–647, § 2001(d)(3)(D)Subsec. (b)(2)(A). , amended subpar. (A) generally, inserting “(i)” before “subsection (a)(2)” and adding cl. (ii).

Pub. L. 100–647, § 2001(d)(3)(C)Subsec. (b)(3). , struck out par. (3) which coordinated subsec. (b) with taxes imposed by subsec. (d).

Pub. L. 100–647, § 2001(d)(2)Subsec. (c)(3). , substituted “the Highway Trust Fund financing rate at which” for “the rate at which”.

Pub. L. 100–647, § 1017(c)(4)October 1, 1993October 1, 1993Subsec. (f)(3). , amended par. (3) generally, substituting “paragraph (1) shall not apply on and after ” for “on and after , paragraph (1) shall not apply”.

Pub. L. 100–203, § 10502(b)(1)1987—Subsec. (a)(1). , in heading substituted “Tax on diesel fuel where no tax imposed on fuel under section 4091” for “Diesel fuel” and in text inserted sentence at end that no tax be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091.

Pub. L. 100–17, § 502(a)(1)Subsec. (a)(3). , substituted “1993” for “1988”.

Pub. L. 100–17, § 502(b)(1)Subsec. (b)(2)(C). , substituted “1993” for “1988”.

Pub. L. 100–203, § 10502(b)(2)Subsec. (c)(1). , in heading substituted “Tax on nongasoline fuels where no tax imposed on fuel under section 4091” for “In general” and in text inserted sentence at end that no tax be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of such liquid under section 4091.

Pub. L. 100–223, § 402(b)Subsec. (c)(5). , substituted “1990” for “1987”.

Pub. L. 100–223, § 405(b)(3)Subsec. (c)(6). , added par. (6).

Pub. L. 100–203, § 10502(b)(3)Subsec. (d)(1). , added par. (1), substituting new heading for “Liquids other than gasoline, etc., used in motor vehicles, motorboats, or trains”, and struck out text of former par. (1) which read as follows: “In addition to the taxes imposed by subsection (a), there is hereby imposed a tax of 0.1 cents a gallon on benzol, benzene, naphtha, casing head and natural gasoline, or any other liquid (other than kerosene, gas oil, liquefied petroleum gas, or fuel oil, or any product taxable under section 4081)—

“(A) sold by any person to an owner, lessee, or other operator of a motor vehicle, motorboat, or train for use as a fuel in such motor vehicle, motorboat, or train, or

“(B) used by any person as a fuel in a motor vehicle, motorboat, or train unless there was a taxable sale of such liquid under subparagraph (A).”

Pub. L. 100–203, § 10502(b)(3)Subsec. (d)(2). , added par. (2), substituting new heading for “Liquids used in aviation”, and struck out text of former par. (2) which read as follows: “In addition to the taxes imposed by subsection (c) and section 4081, there is hereby imposed a tax of 0.1 cents a gallon on any liquid—

“(A) sold by any person to an owner, lessee, or other operator of an aircraft for use as a fuel in such aircraft, or

“(B) used by any person as a fuel in an aircraft unless there was a taxable sale of such liquid under subparagraph (A).

The tax imposed by this paragraph shall not apply to any product taxable under section 4081 which is used as a fuel in an aircraft other than in noncommercial aviation.”

Pub. L. 100–203, § 10502(b)(3)Subsec. (d)(3), (4). , added par. (3) and redesignated former par. (3) as (4).

Pub. L. 100–17, § 502(b)(2)Subsecs. (f)(3), (g). , (3), substituted “1993” for “1988”.

Pub. L. 100–17, § 502(c)(1)September 30, 1993December 31, 1992Subsec. (k)(3). , substituted “” for “”.

lPub. L. 100–223, § 404(b)llSubsec. (). , amended subsec. () generally. Prior to amendment, subsec. () read as follows: “No tax shall be imposed under this section on any liquid sold for use in, or used in, a helicopter for the purpose of—

“(1) transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or

“(2) the planting, cultivation, cutting or transportation of, or caring for, trees (including logging operation),

but only if the helicopter does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to the Airport and Airway Improvement Act of 1982 during such use.”

Pub. L. 100–203, § 10502(b)(4)Subsec. (n). , struck out subsec. (n) which related to tax on diesel fuel for highway vehicle use being imposed on sale to retailer.

Pub. L. 99–514, § 422(a)(2)1986—Subsec. (b). , substituted “reduction in tax” for “exemption” in heading.

Pub. L. 99–514, § 422(a)(1)Subsec. (b)(2)(A). , amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “No tax shall be imposed by subsection (a) on any qualified methanol or ethanol fuel.”

Pub. L. 99–499, § 521(d)(1)Subsec. (b)(3). , added par. (3).

Pub. L. 99–499, § 521(a)(2)Subsecs. (d), (e). , added subsec. (d) and redesignated former subsec. (d) as (e).

Pub. L. 99–499, § 521(d)(2)Subsec. (f)(3). , substituted “Except with respect to the taxes imposed by subsection (d), on and after” for “On and after”.

Pub. L. 99–499, § 521(d)(3)Subsec. (g). , substituted “Except with respect to the taxes imposed by subsection (d), paragraphs” for “Paragraphs” in last sentence.

lPub. L. 99–514, § 1879(c)(1)Subsec. ()(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows:

“transporting individuals, equipment, or supplies in—

“(A) the exploration for, or the development or removal of, hard minerals, or

“(B) the exploration for oil or gas, or”.

Pub. L. 99–514, § 1702(a)Subsec. (n). , added subsec. (n).

Pub. L. 98–369, § 911(a)1984—Subsec. (a)(1). , substituted “15 cents” for “9 cents”.

Pub. L. 98–369, § 912(a)Subsec. (k)(1). , in amending par. (1) generally, substituted “liquid” for “liquid fuel” in provisions preceding subpar. (A), in subpar. (A), substituted “subsection (a)(1) shall be applied by substituting ‘9 cents’ for ‘15 cents’, and” for “subsection (a) shall be applied by substituting ‘4 cents’ for ‘9 cents’ each place it appears, and”, added subpar. (B), and redesignated former subpar. (B) as (C).

lPub. L. 98–369, § 1018(a)Subsec. ()(1). , designated existing provisions as subpar. (A) and added subpar. (B).

Pub. L. 98–369, § 913(a)Subsec. (m). , added subsec. (m).

Pub. L. 97–4241983—Subsec. (a). , §§ 511(a)(2), 516(a)(1)(A), added subsec. (a), and struck out former subsec. (a) which provided for a tax of 4 cents a gallon on diesel fuel.

Pub. L. 97–424, § 511(b)(1)Subsec. (b). , (c)(2), added subsec. (b), and struck out former subsec. (b) which provided for a tax of 4 cents a gallon on special motor fuels.

Pub. L. 97–424, § 511(g)(1)Subsec. (c)(3). , substituted provision that the rate of tax imposed by par. (2) on any gasoline is the excess of 12 cents a gallon over the rate at which tax was imposed on such gasoline under section 4081 for provision that the rate of tax imposed by par. (2) was 8 cents a gallon (10½ cents a gallon in the case of any gasoline with respect to which a tax was imposed under section 4081 at the rate set forth in subsec. (b) thereof).

Pub. L. 97–424, § 516(a)(1)(B)Oct. 1, 1984Subsec. (e). , struck out subsec. (e) which provided that the taxes imposed by subsecs. (a) and (b) would be 1½ cents a gallon and that second and third sentences of subsecs. (a) and (b) would not apply on and after .

Pub. L. 97–424, § 516(b)(1)(A)Subsec. (f)(3). , added par. (3).

Pub. L. 97–424, § 516(b)(1)(B)Oct. 1, 1988Subsec. (g). , inserted provision that pars. (2) and (4) shall not apply on and after .

Pub. L. 97–424, § 511(d)(2)Subsec. (k). , in par. (1) substituted provisions for a 4-cent tax on the sale or use of any liquid fuel at least 10 percent of which consists of alcohol for provisions that no tax be imposed by this section on the sale or use of such fuel, and in par. (2) substituted “to which paragraph (1) applied” for “on which tax was not imposed by reason of this subsection” after “alcohol” and inserted provision that any tax imposed on such sale shall be reduced by the amount (if any) of the tax imposed on the sale of such mixture.

Pub. L. 97–248, § 279(a)Sept. 1, 1982Dec. 31, 1987Oct. 1, 19801982—Subsec. (c). , in par. (1) substituted “14 cents” for “7 cents”, in par. (3) substituted “8 cents a gallon (10½ cents a gallon in the case of any gasoline with respect to which a tax is imposed under section 4081 at the rate set forth in subsection (b) thereof)” for “3 cents a gallon”, and in par. (5) substituted provisions that the taxes imposed by pars. (1) and (2) shall apply during the period beginning on , and ending on , for provisions that on and after , the taxes imposed by pars. (1) and (2) would not apply.

lPub. L. 97–248, § 279(b)(1)lSubsec. (). , added subsec. ().

Pub. L. 96–298October 1, 1980July 1, 19801980—Subsec. (c)(5). extended termination date to “” from “”.

Pub. L. 96–223Subsec. (k)(3). added par. (3).

Pub. L. 95–6181978—Subsec. (b). , §§ 222(a)(2), 233(a)(3)(B), substituted “, in a qualified business use” for “otherwise than as a fuel in a highway vehicle (A) which (at the time of such sale or use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a highway vehicle owned by the United States, is used on the highway” and “is used otherwise than in a qualified business use” for “is used as a fuel in a highway vehicle (A) 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 (B) which, in the case of a highway vehicle owned by the United States, is used on the highway” and inserted provision that for purposes of this subsection “qualified business use” has the meaning given to such term by section 6421(d)(2).

Pub. L. 95–599, § 502(b)Sept. 30, 1979Subsec. (c)(3). , struck out termination date of for 3 cents per gallon rate of tax and struck out provision for a 5½ cents per gallon rate of tax after such date.

Pub. L. 95–599, § 502(a)(1)Subsec. (e). , substituted “1984” for “1979”.

Pub. L. 95–600, § 703lSubsec. (h)(2). ()(1), substituted “term ‘aircraft museum’ means” for “term ‘aircraft’ means”.

Pub. L. 95–600, § 703lSubsecs. (i), (j). ()(2), redesignated subsec. (i), relating to sales by United States, or by any agency or instrumentality of United States, as (j).

Pub. L. 95–618, § 221(b)(1)Subsec. (k). , added subsec. (k).

Pub. L. 94–280, § 303(a)(1)1976—Subsec. (c)(3). , substituted “1979” for “1977” in two places.

Pub. L. 94–280, § 303(a)(2)Subsec. (e). , substituted “1979” for “1977”.

Pub. L. 94–455, § 1906(b)Subsec. (f)(1). (13(A), struck out “or his delegate” after “Secretary”.

Pub. L. 94–455Subsec. (g). , §§ 1904(a)(1)(B), 1906(b)(13)(A), designated existing provisions as par. (1), substituted “Other exemptions” for “Exemptions for use as supplies for vessels” after “(g)”, struck out “or his delegate” after “Secretary”, and added pars. (2) to (4) and definition of “nonprofit educational organization”.

Pub. L. 94–530Subsec. (h). added subsec. (h). Former subsec. (h) redesignated “(i) Registration”.

Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Pub. L. 94–455, § 1904(a)(1)(C)Subsec. (i). , added subsec. (i) relating to sales by United States.

Pub. L. 94–530 redesignated former subsec. (h) as “(i) Registration”.

Pub. L. 91–258, § 202(b)(1)1970—Subsec. (b). 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.

Pub. L. 91–258, § 202(a)Subsec. (c). , added subsec. (c). Former subsec. (c) redesignated (e).

Pub. L. 91–605, § 303(a)(1)Subsec. (c)(3). , substituted “1977” for “1972” in two places.

Pub. L. 91–258, § 202(a)Subsec. (d). , added subsec. (d). Former subsec. (d) redesignated (f).

Pub. L. 91–605, § 303(a)(2)Subsec. (e). , substituted “1977” for “1972”.

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).

Pub. L. 91–258, § 202(a)Subsec. (f). , 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”.

Pub. L. 91–258, § 202(a)Subsec. (g). , redesignated former subsec. (e) as (g), substituting “this section on any liquid sold” for “subsection (b) in the case of any fuel sold”.

Pub. L. 91–258, § 202(a)Subsec. (h). , added subsec. (h).

Pub. L. 89–441965—Subsec. (b). inserted “casinghead and natural gasoline,” after “liquefied petroleum gas,” in text preceding par. (1).

Pub. L. 87–61, § 201(a)1961—Subsec. (a). , increased tax on diesel fuel from 3 to 4 cents a gallon, and substituted “a tax of 2 cents a gallon shall be imposed under paragraph (2)” for “a tax of 1 cent a gallon shall be imposed under paragraph (2)”.

Pub. L. 87–61, § 201(a)Subsec. (b). , increased tax on special motor fuels from 3 to 4 cents a gallon, and substituted “a tax of 2 cents a gallon shall be imposed under paragraph (2)” for “a tax of 1 cent a gallon shall be imposed under paragraph (2)”.

Pub. L. 87–61, § 201(c)October 1, 1972July 1, 1972Subsec. (c). , substituted “” for “”.

Pub. L. 87–61, § 201(d)Subsec. (f). , repealed subsec. (f) which authorized a temporary increase in taxes under subsecs. (a) and (b).

Pub. L. 86–342, § 201(b)(2)1959—Subsecs. (a), (b). , struck out “in lieu of 3 cents a gallon” after “shall be 2 cents a gallon”.

Pub. L. 86–342, § 201(b)(1)Subsec. (f). , added subsec. (f).

Pub. L. 85–8591958—Subsec. (e). added subsec. (e).

June 29, 19561956—Subsec. (a). Act , § 202(a), increased tax on diesel fuel from 2 cents a gallon to 3 cents a gallon, and inserted provisions which retained tax at 2 cents a gallon for diesel fuel used in vehicles not registered, and not required to be registered, for highway use, or vehicles owned by the United States and not used on the highway.

June 29, 1956Subsec. (b). Act , § 202(b), increased tax on special motor fuels from 2 cents a gallon to 3 cents a gallon, and inserted provisions which retained tax at 2 cents a gallon for special motor fuels sold for use or used otherwise than as a fuel for the propulsion of a highway vehicle which is registered, or is required to be registered, for highway use, or vehicles owned by the United States used on the highway.

June 29, 1956July 1, 1972April 1, 1956Subsec. (c). Act , § 202(c), substituted “” for “” and provided for nonapplication of second and third sentences of subsec. (a) and (b).

Mar. 29, 1956April 1, 1957April 1, 1956Act , substituted “” for “”.

Apr. 2, 1956Subsec. (d). Act , added subsec. (d).

Mar. 30, 1955April 1, 1956April 1, 19551955—Subsec. (c). Act , substituted “” for “”.

Statutory Notes and Related Subsidiaries

Effective Date of 2021 Amendment

Pub. L. 117–58, div. H, title I, § 80102(f)Nov. 15, 2021135 Stat. 1328

Effective Date of 2015 Amendment

Pub. L. 114–94, div. C, title XXXI, § 31102(f)Dec. 4, 2015129 Stat. 1728

Pub. L. 114–41, title II, § 2008(d)July 31, 2015129 Stat. 460

Effective and Termination Dates of 2012 Amendment

Pub. L. 112–141, div. D, title I, § 40102(f)July 6, 2012126 Stat. 845

Pub. L. 112–140July 6, 2012Pub. L. 112–140June 29, 2012Pub. L. 112–141Pub. L. 112–140section 1(c) of Pub. L. 112–140section 101 of Title 23Amendment by to cease to be effective on , with text as amended by to revert back to read as it did on the day before , and amendments by to be executed as if had not been enacted, see , set out as a note under , Highways.

Pub. L. 112–140, title IV, § 402(f)June 29, 2012126 Stat. 403

Pub. L. 112–102, title IV, § 402(f)Mar. 30, 2012126 Stat. 283

Effective Date of 2011 Amendment

Pub. L. 112–30, title I, § 142(f)Sept. 16, 2011125 Stat. 357

Effective Date of 2007 Amendment

Pub. L. 110–172Pub. L. 109–58section 6(d)(3) of Pub. L. 110–172Dec. 29, 2007section 6(e) of Pub. L. 110–172section 30C of this titleAmendments by effective as if included in the provisions of the Energy Policy Act of 2005, , to which such amendments relate, and amendment by applicable to fuel sold for use or used after , see , set out as a note under .

Effective Date of 2006 Amendment

Pub. L. 109–280, title XII, § 1207(g)Aug. 17, 2006120 Stat. 1072

Effective Date of 2005 Amendments

Pub. L. 109–59, title XI, § 11101(e)Aug. 10, 2005119 Stat. 1945

Pub. L. 109–59, title XI, § 11113(d)Aug. 10, 2005119 Stat. 1949

section 11151(e)(2) of Pub. L. 109–59Pub. L. 109–58, title XIIIsection 11151(f)(3) of Pub. L. 109–59section 38 of this titleAmendment by effective as if included in the provision of the Energy Tax Incentives Act of 2005, , to which such amendment relates, see , set out as a note under .

Pub. L. 109–59, title XI, § 11161(e)Aug. 10, 2005119 Stat. 1973

Pub. L. 109–58, title XIII, § 1362(d)Aug. 8, 2005119 Stat. 1060

Effective Date of 2004 Amendment

Pub. L. 108–357, title II, § 241(c)Oct. 22, 2004118 Stat. 1438

Pub. L. 108–357Dec. 31, 2004section 301(d)(1) of Pub. L. 108–357section 40 of this titleAmendment by section 301(c)(5), (6) of applicable to fuel sold or used after , see , set out as a note under .

Pub. L. 108–357, title VIII, § 853(e)Oct. 22, 2004118 Stat. 1614

Effective Date of 1998 Amendments

Pub. L. 105–206Pub. L. 105–34section 6024 of Pub. L. 105–206section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .

section 9003(b)(2)(A) of Pub. L. 105–178Jan. 1, 2001section 9003(b)(3) of Pub. L. 105–178section 40 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1997 Amendments

Pub. L. 105–34, title IX, § 902(c)Aug. 5, 1997111 Stat. 873

Pub. L. 105–34, title IX, § 907(c)Aug. 5, 1997111 Stat. 876

Pub. L. 105–34, title X, § 1031(e)(1)Aug. 5, 1997111 Stat. 932

Pub. L. 105–34, title X, § 1032(f)Aug. 5, 1997111 Stat. 935Pub. L. 105–178, title IX, § 9008June 9, 1998112 Stat. 506Pub. L. 106–170, title V, § 524Dec. 17, 1999113 Stat. 1928

Pub. L. 105–34, title XIV, § 1435(c)(2)Aug. 5, 1997111 Stat. 1053

Pub. L. 105–34Pub. L. 104–188section 1601(j) of Pub. L. 105–34section 23 of this titleAmendment by section 1601(f)(4)(A), (B) of effective as if included in the provisions of the Small Business Job Protection Act of 1996, , to which it relates, see , set out as a note under .

Pub. L. 105–2, § 2(e)(1)Feb. 28, 1997111 Stat. 7

Effective Date of 1996 Amendment

Pub. L. 104–188, title XVI, § 1609(i)Aug. 20, 1996110 Stat. 1844

Effective Date of 1993 Amendment

Pub. L. 103–66, title XIII, § 13163(d)Aug. 10, 1993107 Stat. 454

Pub. L. 103–66, title XIII, § 13241(g)Aug. 10, 1993107 Stat. 512

Pub. L. 103–66, title XIII, § 13242(e)Aug. 10, 1993107 Stat. 528

Effective Date of 1990 Amendment

Pub. L. 101–508, title XI, § 11211(a)(6)Nov. 5, 1990104 Stat. 1388–424

Pub. L. 101–508, title XI, § 11211(b)(7)Nov. 5, 1990104 Stat. 1388–426

Pub. L. 101–508, title XI, § 11213(b)(4)Nov. 5, 1990104 Stat. 1388–434

Effective Date of 1988 Amendment

Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by section 1017(c)(3), (4) of effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

Pub. L. 100–647Pub. L. 99–499, title Vsection 2001(e) of Pub. L. 100–647section 56 of this titleAmendment by section 2001(d)(2), (3)(A)–(D) of effective, except as otherwise provided, as if included in the provision of the Superfund Revenue Act of 1986, , to which it relates, see , set out as a note under .

Effective Date of 1987 Amendments

Pub. L. 100–647, title II, § 2001(d)(1)(A)Nov. 10, 1988102 Stat. 3594

Pub. L. 100–223, title IV, § 404(d)(2)Dec. 30, 1987101 Stat. 1533

Pub. L. 100–203Mar. 31, 1988section 10502(e) of Pub. L. 100–203section 40 of this titleAmendment by applicable to sales after , see , set out as a note under .

Effective Date of 1986 Amendments

Pub. L. 99–514, title IV, § 422(a)(3)Oct. 22, 1986100 Stat. 2230

Pub. L. 99–514, title XVII, § 1702(c)Oct. 22, 1986100 Stat. 2774

section 1878(c)(1) of Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .

Pub. L. 99–499, title V, § 521(e)Oct. 17, 1986100 Stat. 1780

Effective Date of 1984 Amendment

section 911(a) of Pub. L. 98–369Aug. 1, 1984section 911(e) of Pub. L. 98–369section 6427 of this titleAmendment by effective , see , set out as a note under .

section 912(a) of Pub. L. 98–369Jan. 1, 1985section 912(g) of Pub. L. 98–369section 40 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 98–369, div. A, title IX, § 913(c)July 18, 198498 Stat. 1008

Pub. L. 98–369, div. A, title X, § 1018(c)(1)July 18, 198498 Stat. 1022

Effective Date of 1983 Amendment

Pub. L. 97–424, title V, § 511(h)Jan. 6, 198396 Stat. 2173

Effective Date of 1982 Amendment

Pub. L. 97–248, title II, § 279(c)Sept. 3, 198296 Stat. 564

Effective Date of 1978 Amendments

Pub. L. 95–618, title II, § 221(b)(2)Nov. 9, 197892 Stat. 3185Pub. L. 96–223, title II, § 232(a)(3)Apr. 2, 198094 Stat. 273

Pub. L. 95–618, title II, § 222(b)Nov. 9, 197892 Stat. 3187

section 233(a)(3)(B) of Pub. L. 95–618Nov. 9, 1978section 233(d) of Pub. L. 95–618section 34 of this titleAmendment by effective on first day of first calendar month which begins more than 10 days after , see , set out as a note under .

Pub. L. 95–600Oct. 4, 1976section 703(r) of Pub. L. 95–600section 46 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1976 Amendments

Pub. L. 94–530, § 1(d)Oct. 17, 197690 Stat. 2488

Pub. L. 94–455, title XIX, § 1904(d)Oct. 4, 197690 Stat. 1818

Effective Date of 1970 Amendment

Pub. L. 91–258, title II, § 211May 21, 197084 Stat. 253

Effective Date of 1965 Amendment

Pub. L. 89–44, title VIII, § 802(d)(2)June 21, 196579 Stat. 159

Effective Date of 1961 Amendment

Pub. L. 87–61, title II, § 208June 29, 196175 Stat. 128

Effective Date of 1958 Amendment

Pub. L. 85–859Sept. 2, 1958Pub. L. 85–859, § 1(c)Sept. 2, 195872 Stat. 1275Amendment by effective on first day of first calendar quarter which begins more than 60 days after , see , , .

Effective Date of 1956 Amendments

Act June 29, 1956, ch. 462, title II, § 21170 Stat. 402

Act Apr. 2, 1956, ch. 160, § 2(a)(2)70 Stat. 89

Short Title of 1970 Amendment

Pub. L. 91–258, title II, § 201(a)May 21, 197084 Stat. 236

Short Title of 1956 Amendments

Act June 29, 1956, ch. 462, title II, § 201(a)70 Stat. 387

Act Mar. 29, 1956, ch. 115, § 170 Stat. 66

Short Title of 1955 Amendment

Act Mar. 30, 1955, ch. 18, § 169 Stat. 14

Delayed Deposits of Highway Motor Fuel Tax Revenues

July 31, 1998Oct. 1, 1998Oct. 5, 1998section 901(e) of Pub. L. 105–34section 6302 of this titleDue date for deposit of taxes imposed by this section which would be required to be made after , and before , to be , see , set out as a note under .

Floor Stocks Taxes

Pub. L. 101–508, title XI, § 11213(b)(5)Nov. 5, 1990104 Stat. 1388–434Dec. 1, 1990, , , imposed a floor stocks tax on aviation fuel on which tax was imposed under section 4041(c)(1) or 4091 of this title before , and which was held on such date by any person.

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514Jan. 1, 1989section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .

Study by Secretary of the Treasury; Report to Congress

Pub. L. 96–451, title II, § 204Oct. 14, 198094 Stat. 1988Oct. 14, 1980, , , directed Secretary of the Treasury, after consultation with Secretary of department in which Coast Guard was operating, to conduct a study to determine portion of taxes imposed by sections 4041(b) and 4081 of the Internal Revenue Code of 1954 which were attributable to fuel used in recreational motorboats, and to report to Congress on his findings under such study, not later than 2 years after .

Study of Imported Alcohol by Secretary of the Treasury

Pub. L. 96–223, title II, § 232(f)Apr. 2, 198094 Stat. 280Apr. 2, 1980, , , required, within 180 days after , Secretary of the Treasury to furnish specific congressional committees recommendations for limiting import of alcohol into United States for fuel purposes.

Reports on Use of Alcohol in Fuel

Pub. L. 95–618, title II, § 221(c)Nov. 9, 197892 Stat. 3185Pub. L. 96–223, § 232(g)Apr. 2, 198094 Stat. 280Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095