26 U.S.C. § 4081

Editorial Notes

References in Text

section 7545 of Title 42Section 211 of the Clean Air Act, referred to in subsec. (a)(2)(D), is classified to , The Public Health and Welfare.

Pub. L. 105–2Feb. 28, 1997The date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, referred to in subsec. (d)(2)(A), is the date of enactment of , which was approved .

Amendments

Pub. L. 118–63September 30, 2028May 10, 20242024—Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 118–41May 10, 2024March 8, 2024 substituted “” for “”.

Pub. L. 118–34March 8, 2024December 31, 20232023—Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 118–15December 31, 2023September 30, 2023 substituted “” for “”.

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

Pub. L. 117–58, § 80102(a)(2)(D)October 1, 2028October 1, 2022Subsec. (d)(3). , substituted “” for “”.

Pub. L. 115–254September 30, 2023September 30, 20182018—Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 115–141September 30, 2018March 31, 2018 substituted “” for “”.

Pub. L. 115–63March 31, 2018September 30, 20172017—Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 114–190September 30, 2017July 15, 20162016—Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 114–141July 15, 2016March 31, 2016 substituted “” for “”.

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

Pub. L. 114–55March 31, 2016September 30, 2015Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 114–94, § 31102(a)(2)(D)October 1, 2022October 1, 2016Subsec. (d)(3). , substituted “” for “”.

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

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

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

Pub. L. 112–95September 30, 2015February 17, 2012Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 112–91February 17, 2012January 31, 2012 substituted “” for “”.

Pub. L. 112–141, § 40102(a)(2)(D)October 1, 2016July 1, 2012Subsec. (d)(3). , substituted “” for “”.

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

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

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

Pub. L. 112–30, § 202(a)January 31, 2012September 16, 2011Subsec. (d)(2)(B). , substituted “” for “”.

Pub. L. 112–27September 16, 2011July 22, 2011 substituted “” for “”.

Pub. L. 112–21July 22, 2011June 30, 2011 substituted “” for “”.

Pub. L. 112–16June 30, 2011May 31, 2011 substituted “” for “”.

Pub. L. 112–7May 31, 2011March 31, 2011 substituted “” for “”.

Pub. L. 112–30, § 142(a)(2)(D)April 1, 2012October 1, 2011Subsec. (d)(3). , substituted “” for “”.

Pub. L. 111–329March 31, 2011December 31, 20102010—Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 111–249December 31, 2010September 30, 2010 substituted “” for “”.

Pub. L. 111–216September 30, 2010August 1, 2010 substituted “” for “”.

Pub. L. 111–197August 1, 2010July 3, 2010 substituted “” for “”.

Pub. L. 111–161July 3, 2010April 30, 2010 substituted “” for “”.

Pub. L. 111–153April 30, 2010March 31, 2010 substituted “” for “”.

Pub. L. 111–116March 31, 2010December 31, 20092009—Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 111–69December 31, 2009September 30, 2009 substituted “” for “”.

Pub. L. 111–12September 30, 2009March 31, 2009 substituted “” for “”.

Pub. L. 110–330March 31, 2009September 30, 20082008—Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 110–253September 30, 2008June 30, 2008 substituted “” for “”.

Pub. L. 110–190June 30, 2008February 29, 2008 substituted “” for “”.

Pub. L. 110–161February 29, 2008September 30, 20072007—Subsec. (d)(2)(B). substituted “” for “”.

Pub. L. 109–59, § 11166(b)(1)2005—Subsec. (a)(1)(B). , 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.”

Pub. L. 109–59, § 11161(a)(1)Subsec. (a)(2)(A)(ii) to (iv). , 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.”

Pub. L. 109–59, § 11161(a)(2)Subsec. (a)(2)(C). , 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.”

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”.

Pub. L. 109–58, § 1343(a)Subsec. (a)(2)(D). , added subpar. (D).

Pub. L. 109–59, § 11161(a)(3)(A)Subsec. (a)(3)(A)(i). , struck out “a secured area of” before “an airport”.

Pub. L. 109–59, § 11161(a)(4)(A)Subsec. (a)(3)(A)(ii), (iv). , struck out “aviation-grade” before “kerosene”.

Pub. L. 109–59, § 11161(a)(3)(B)Subsec. (a)(3)(D). , added subpar. (D).

Pub. L. 109–59, § 11161(a)(4)(B)Subsec. (a)(4). , (C), struck out “aviation-grade” before “kerosene” in heading and substituted “paragraph (2)(C)(i)” for “paragraph (2)(C)” in text.

Pub. L. 109–58, § 1343(b)(2)Subsec. (c). , added subsec. (c).

Pub. L. 109–59, § 11101(a)(1)(F)Subsec. (d)(1). , substituted “2011” for “2005”.

Pub. L. 109–59, § 11161(a)(4)(D)Subsec. (d)(2). , 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—”.

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—”.

Pub. L. 109–58, § 1362(a)Subsec. (d)(3). , substituted “2011” for “2005”.

Pub. L. 109–6October 1, 2005April 1, 2005 substituted “” for “”.

Pub. L. 108–357, § 860(a)2004—Subsec. (a)(1)(B). , inserted “by pipeline or vessel” after “transferred in bulk” and “, the operator of such pipeline or vessel,” after “the taxable fuel”.

Pub. L. 108–357, § 853(a)(1)Subsec. (a)(2)(A)(iv). , added cl. (iv).

Pub. L. 108–357, § 853(a)(2)Subsec. (a)(2)(C). , added subpar. (C).

Pub. L. 108–357, § 853(a)(3)(A)Subsec. (a)(3). , added par. (3).

Pub. L. 108–357, § 853(a)(4)Subsec. (a)(4). , added par. (4).

Pub. L. 108–357, § 301(c)(7)Subsec. (c). , struck out subsec. (c) which related to taxation of taxable fuels mixed with alcohol.

Pub. L. 105–178, § 9003(b)(2)(B)1998—Subsec. (c)(4)(A). , amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “The alcohol mixture rate for a qualified alcohol mixture which contains gasoline is the excess of the rate which would (but for this paragraph) be determined under subsection (a) over—

“(i) 5.4 cents per gallon for 10 percent gasohol,

“(ii) 4.158 cents per gallon for 7.7 percent gasohol, and

“(iii) 3.078 cents per gallon for 5.7 percent gasohol.

In the case of a mixture none of the alcohol in which consists of ethanol, clauses (i), (ii), and (iii) shall be applied by substituting ‘6 cents’ for ‘5.4 cents’, ‘4.62 cents’ for ‘4.158 cents’, and ‘3.42 cents’ for ‘3.078 cents’.”

Pub. L. 105–178, § 9003(b)(2)(C)Subsec. (c)(5). , substituted “the applicable blender rate (as defined in section 4041(b)(2)(C))” for “5.4 cents”.

Pub. L. 105–178, § 9003(a)(1)(C)Subsec. (c)(8). , substituted “2007” for “2000”.

Pub. L. 105–178, § 9002(a)(1)(F)Subsec. (d)(1). , substituted “2005” for “1999”.

Pub. L. 105–34, § 1032(b)1997—Subsec. (a)(2)(A)(iii). , inserted “or kerosene” after “diesel fuel”.

Pub. L. 105–2Subsec. (d)(1), (2). added pars. (1) and (2) and struck out former pars. (1) and (2) which read as follows:

In generalOctober 1, 1999“(1) .—On and after , the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) (other than the tax on aviation gasoline) shall be 4.3 cents per gallon.

Aviation gasolineJanuary 1, 1997“(2) .—On and after , the rate specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon.”

Pub. L. 105–34, § 1031(a)(2)September 30, 2007September 30, 1997Subsec. (d)(2)(B). , substituted “” for “”.

Pub. L. 105–34, § 1033September 30, 1997April 1, 2005December 31, 1995Subsec. (d)(3). , substituted “shall apply after , and before ” for “shall not apply after ”.

Pub. L. 105–2December 31, 1996 struck out heading and text of par. (3) relating to aviation gasoline. Text read as follows: “After , the rate of tax specified in subsection (a)(2)(A)(i) on aviation gasoline shall be 4.3 cents per gallon.”

Pub. L. 104–188, § 1609(g)(1)1996—Subsec. (a)(2)(A). , added cls. (i) and (ii), redesignated former cl. (ii) as (iii), and struck out former cl. (i) which read as follows: “in the case of gasoline, 18.3 cents per gallon, and”.

Pub. L. 104–188, § 1609(a)(2)(B)Subsec. (d)(1). , (g)(4)(B), substituted “the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) (other than the tax on aviation gasoline)” for “each rate of tax specified in subsection (a)(2)(A)”.

Pub. L. 104–188, § 1609(a)(2)(A)Subsec. (d)(2), (3). , (g)(2), added par. (3) relating to aviation gasoline, redesignated former par. (2), relating to leaking underground storage tank trust fund financing rate, as another par. (3), and added new par. (2) relating to aviation gasoline.

Pub. L. 103–66, § 13242(a)Oct. 1, 1999Oct. 1, 1999Oct. 1, 19951993—, amended section generally, substituting, in subsec. (a), provisions imposing tax on taxable fuels for provisions imposing tax on gasoline, in subsec. (b), provisions relating to treatment of removal or subsequent sale of taxable fuels by blender for provisions relating to treatment of removal or subsequent sale of gasoline by blender or compounder, in subsec. (c), provisions relating to taxable fuels mixed with alcohol for provisions relating to gasoline mixed with alcohol at refinery etc., in subsec. (d), provisions decreasing tax rate imposed on taxable fuels to 4.3 cents per gallon beginning on and after , for provisions terminating the Highway Trust Fund financing and deficit reduction rates on and after , and , respectively, and, in subsec. (e), “taxable fuel” for “gasoline” in two places.

Pub. L. 103–66, § 13241(a)Subsec. (a)(2)(B)(iii). , amended cl. (iii) generally, substituting “6.8 cents per gallon” for “2.5 cents a gallon”.

Pub. L. 102–486, § 1920(a)1992—Subsec. (c)(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Under regulations prescribed by the Secretary, subsection (a) shall be applied by substituting rates which are 10/9th of the otherwise applicable rates in the case of the removal or sale of any gasoline for use in producing gasohol at the time of such removal or sale. Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or sale. For purposes of this paragraph, the term ‘gasohol’ means any mixture of gasoline if at least 10 percent of such mixture is alcohol. For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon.”

Pub. L. 102–486, § 1920(b)(1)Subsec. (c)(2). , substituted “an otherwise applicable rate” for “6.1 cents a gallon”.

Pub. L. 102–486, § 1920(b)(2)Subsec. (c)(4). , substituted heading for one which read: “Lower rate on gasohol made other than from ethanol”, added text, and struck out former text which read as follows: “In the case of gasohol none of the alcohol in which consists of ethanol, paragraphs (1) and (2) shall be applied by substituting ‘5.5 cents’ for ‘6.1 cents’.”

Pub. L. 102–2401991—Subsec. (d)(1). substituted “1999” for “1995”.

Pub. L. 101–508, § 11212(a)1990—Subsec. (a)(1). , substituted heading for one which read: “In general” and amended text generally. Prior to amendment, text read as follows: “There is hereby imposed a tax at the rate specified in paragraph (2) on the earlier of—

“(A) the removal, or

“(B) the sale,

of gasoline by the refiner or importer thereof or the terminal operator.”

Pub. L. 101–508, § 11211(a)(1)Subsec. (a)(2)(A)(iii). , added cl. (iii).

Pub. L. 101–508, § 11211(a)(2)(A)Subsec. (a)(2)(B)(i). , substituted “11.5 cents” for “9 cents”.

Pub. L. 101–508, § 11211(a)(2)(B)Subsec. (a)(2)(B)(iii). , (C), added cl. (iii).

Pub. L. 101–508, § 11212(e)(2)Subsec. (a)(3). , struck out par. (3) which read as follows: “For purposes of paragraph (1), the bulk transfer of gasoline to a terminal operator by a refiner or importer shall not be considered a removal or sale of gasoline by such refiner or importer.”

Pub. L. 101–508, § 11211(a)(5)(A)Subsec. (c)(1). , substituted “applied by substituting rates which are 10/9th of the otherwise applicable rates” for “applied by substituting ‘3⅓ cents’ for ‘9 cents’ and by substituting ‘⅑ cent’ for ‘0.1 cent’ ” and inserted “For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon.”

Pub. L. 101–508, § 11211(a)(5)(B)Subsec. (c)(2). , which directed the substitution of “at a Highway Trust Fund financing rate equivalent to 6.1 cents” for “at a rate equivalent to 3 cents”, was executed by making the substitution for “at a Highway Trust Fund financing rate equivalent to 3 cents” to reflect the probable intent of Congress. See 1986 Amendment note below.

Pub. L. 101–508, § 11211(a)(5)(C)Subsec. (c)(4). , added par. (4). Former par. (4) redesignated (5).

Pub. L. 101–508, § 11211(e)(3)Subsec. (c)(5). , substituted “2000” for “1993”.

Pub. L. 101–508, § 11211(a)(5)(C), redesignated par. (4) as (5).

Pub. L. 101–508, § 11211(c)(3)Subsec. (d)(1). , substituted “1995” for “1993”.

Pub. L. 101–508, § 11215(a)Subsec. (d)(2). , amended par. (2) generally. Prior to amendment, par. (2) read as follows:

In general“(A) .—The Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2) shall not apply after the earlier of—

December 31, 1991“(i) , or

“(ii) the last day of the termination month.

Termination month“(B) .—For purposes of subparagraph (A), the termination month is the 1st month as of the close of which the Secretary estimates that the net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and 4091.

Net revenues“(C) .—For purposes of subparagraph (B), the term ‘net revenues’ means the excess of gross revenues over amounts payable by reason of section 9508(c)(2) (relating to transfer from Leaking Underground Storage Tank Trust Fund for certain repayments and credits).”

Pub. L. 101–508, § 11211(a)(3)Subsec. (d)(3). , added par. (3).

Pub. L. 101–508, § 11212(d)(1)Subsec. (e). , added subsec. (e).

Pub. L. 100–647, § 1017(c)(1)(A)1988—Subsec. (a). , added pars. (1) and (2), struck out former par. (1) which imposed a tax at the rate specified in subsec. (d) on the earlier of the removal, or the sale of gasoline by the refiner or importer thereof or the terminal operator, and redesignated former par. (2) as (3).

Pub. L. 100–647, § 1017(c)(1)(B)Subsec. (b)(1). , substituted “subsection (a)” for “subsection (d)”.

Pub. L. 100–647, § 6104(a)Subsec. (c)(1). , inserted after first sentence “Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or sale.”

Pub. L. 100–647, § 2001(d)(5)(A), inserted “and by substituting ‘⅑ cent’ for ‘0.1 cent’ ” before “in the case of the removal”.

Pub. L. 100–647, § 1017(c)(14), substituted “3⅓ cents” for “3 cents”.

Pub. L. 100–647, § 1017(c)(1)(B), substituted “subsection (a)” for “subsection (d)”.

Pub. L. 100–647, § 2001(d)(5)(B)Subsec. (c)(2). , substituted “reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or sale of such fuel” for “5⅔ cents a gallon”.

Pub. L. 100–647, § 1017(c)(1)(D)Subsec. (d). , redesignated subsec. (e) as (d) and struck out former subsec. (d) which related to the rate of tax.

Pub. L. 100–647, § 1017(c)(1)(C)(i)Subsec. (d)(1). , substituted “subsection (a)(2)” for “subsection (d)(2)(A)”.

Pub. L. 100–647, § 1017(c)(1)(C)(ii)Subsec. (d)(2)(A). , substituted “subsection (a)(2)” for “subsection (d)(2)(B)”.

Pub. L. 100–647, § 1017(c)(1)(D)Subsec. (e). , redesignated subsec. (e) as (d).

Pub. L. 100–17, § 502(c)(2)September 30, 1993December 31, 19921987—Subsec. (c)(4). , substituted “” for “”.

Pub. L. 100–17, § 502(a)(4)Subsec. (e)(1). , substituted “1993” for “1988”.

Pub. L. 100–203Subsec. (e)(2)(B). substituted “net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and 4091.” for “net revenues from the taxes imposed by this section (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under subsection (d)(2)(B)), section 4041(d), and section 4042 (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under section 4042(b)) are at least $500,000,000.”

Pub. L. 99–5141986— amended section generally, substituting provisions imposing a tax on the removal or sale of gasoline by the refiner, importer, blender, or compounder thereof or the terminal operator for provisions imposing a tax on gasoline sold by the producer or importer thereof, or by any producer of gasoline.

Pub. L. 99–499, § 521(a)(1)(B)(i)Pub. L. 99–514Subsec. (a). , substituted “at the rate specified in subsection (d)” for “of 9 cents a gallon” in par. (1) as amended by .

Pub. L. 99–499, § 521(a)(1)(A)(i)Oct. 22, 1986, amended subsec. (a), as in effect the day before , generally, substituting “at the rate specified in subsection (b)” for “of 9 cents a gallon”.

Pub. L. 99–499, § 521(a)(1)(B)(i)Pub. L. 99–514Subsec. (b). , substituted “at the rate specified in subsection (d)” for “of 9 cents a gallon” in par. (1) as amended by .

Pub. L. 99–499, § 521(a)(1)(A)(i)Oct. 22, 1986October 1, 1988, amended subsec. (b), as in effect the day before , generally. Prior to amendment, subsec. (b), termination, read as follows: “On and after , the taxes imposed by this section shall not apply.”

Pub. L. 99–499, § 521(a)(1)(B)(iii)(I)Pub. L. 99–514Subsec. (c)(1). , substituted “subsection (d)” for “subsection (a)” in par. (1) as amended by .

Pub. L. 99–499, § 521(a)(1)(A)(iii)Oct. 22, 1986, substituted “subsection (b)” for “subsection (a)” in introductory provisions as in effect the day before .

Pub. L. 99–499, § 521(a)(1)(B)(iii)(II)Pub. L. 99–514Subsec. (c)(2). , substituted “a Highway Trust Fund financing rate” for “a rate” in par. (2) as amended by .

Pub. L. 99–499, § 521(a)(1)(A)(iii)(II)Oct. 22, 1986, substituted “a Highway Trust Fund financing rate” for “a rate” in par. (2) as in effect the day before .

Pub. L. 99–499, § 521(a)(1)(B)(ii)Pub. L. 99–514October 1, 1988Subsec. (d). , added subsec. (d) to this section as amended by , and struck out former subsec. (d), termination, which read as follows: “On and after , the taxes imposed by this section shall not apply.”

Pub. L. 99–499, § 521(a)(1)(A)(i)Oct. 22, 1986, in amending this section as in effect the day before , added subsec. (d).

Pub. L. 99–499, § 521(a)(1)(B)(ii)Pub. L. 99–514Subsec. (e). , added subsec. (e) to this section as amended by .

Pub. L. 98–369, § 912(b)(A)⁴₉1984—Subsec. (c)(1). , (B), substituted “3 cents” for “4 cents” in subpar. (A), and “3⅓ cents” for “4⁄ cents” in subpar. (B).

Pub. L. 98–369, § 732(a)(1)⁴₉, struck out “by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline” after “shall be applied” in text preceding subpar. (A), substituted “by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasohol (the gasoline in which was not taxed under subparagraph (B)), and” for “in a mixture with alcohol, if at least 10 percent of the mixture is alcohol, or” in subpar. (A), substituted “by substituting ‘4⁄ cents’ for ‘9 cents’ in the case of the sale of any gasoline for use in producing gasohol” for “for use in producing a mixture at least 10 percent of which is alcohol” in subpar. (B) and inserted definition of “gasohol” after subpar. (B).

Pub. L. 98–369, § 912(b)(A)⁵₉Subsec. (c)(2). , (C), substituted “3 cents” for “4 cents” and “5⅔ cents” for “4⁄ cents”.

Pub. L. 98–369, § 732(a)(2)⁵₉, substituted “at a rate equivalent to 4 cents a gallon” for “at a rate of 4 cents a gallon”, and “4⁄ cents a gallon” for “5 cents a gallon”.

Pub. L. 98–369, § 912(f)Subsec. (c)(3). , substituted “coal (including peat)” for “coal”.

Pub. L. 97–424, § 511(a)(1)1983—Subsec. (a). , increased tax from 4 to 9 cents a gallon.

Pub. L. 97–424, § 516(a)(3)Oct. 1, 1988Oct. 1, 1984Subsec. (b). , substituted provision that, on and after , the taxes imposed by this section shall not apply, for provision that, on and after , the tax imposed by this section would be 1½ cents a gallon.

Pub. L. 97–424, § 511(d)(1)(A)Subsec. (c)(1). , substituted “subsection (a) shall be applied by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline” for “no tax shall be imposed by this section on the sale of any gasoline” after “Secretary,”.

Pub. L. 97–424, § 511(d)(1)(B)Subsec. (c)(2). , substituted “tax was imposed under subsection (a) at the rate of 4 cents a gallon by reason of this subsection” for “tax was not imposed by reason of this subsection” after “alcohol on which”, and inserted provision that the amount of tax imposed on any sale of such gasoline by such person shall be 5 cents a gallon.

Pub. L. 96–223, § 232(d)(3)1980—Subsec. (c)(2). , inserted “(or with respect to which a credit or payment was allowed or made by reason of section 6427(f)(1))” after “this subsection”.

Pub. L. 96–223, § 232(b)(3)(A)Subsec. (c)(3). , inserted provision that “alcohol” does not include alcohol with a proof of less than 190 (determined without regard to any added denaturants).

Pub. L. 96–223, § 232(a)(1)Subsec. (c)(4). , added par. (4).

Pub. L. 95–5991978—Subsec. (b). substituted “1984” for “1979”.

Pub. L. 95–618Subsec. (c). added subsec. (c).

Pub. L. 94–2801976—Subsec. (b). substituted “1979” for “1977”.

Pub. L. 91–6051970—Subsec. (b). substituted “1977” for “1972”.

Pub. L. 87–61, § 201(b)1961—Subsec. (a). , increased tax from 3 to 4 cents a gallon.

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

Pub. L. 87–61, § 201(d)October 1, 1959July 1, 1961Subsec. (c). , repealed subsec. (c) which authorized a temporary increase in tax for the period , to .

Pub. L. 86–3421959—Subsec. (c). added subsec. (c).

Mar. 29, 1956April 1, 1957April 1, 19561956—Act , substituted “” for “”.

June 29, 1956Subsec. (a). Act , redesignated first sentence as subsec. (a) and increased tax from 2 to 3 cents a gallon.

June 29, 1956July 1, 1972April 1, 1956Subsec. (b). Act , redesignated second sentence as subsec. (b) and substituted “” for “”.

Mar. 30, 1955April 1, 1956April 1, 19551955—Act , substituted “” for “”.

Statutory Notes and Related Subsidiaries

Effective Date of 2021 Amendment

Pub. L. 117–58Oct. 1, 2021section 80102(f) of Pub. L. 117–58section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2015 Amendment

Pub. L. 114–94Oct. 1, 2016section 31102(f) of Pub. L. 114–94section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective and Termination Dates of 2012 Amendment

Pub. L. 112–141July 1, 2012section 40102(f) of Pub. L. 112–141section 4041 of this titleAmendment by effective , see , set out as a note under .

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. 112–140July 1, 2012section 402(f)(1) of Pub. L. 112–140section 4041 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–102Apr. 1, 2012section 402(f) of Pub. L. 112–102section 4041 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–95, title XI, § 1101(c)Feb. 14, 2012126 Stat. 148

Pub. L. 112–91, § 2(c)Jan. 31, 2012126 Stat. 3

Effective Date of 2011 Amendment

Pub. L. 112–30Oct. 1, 2011section 142(f) of Pub. L. 112–30section 4041 of this titleAmendment by section 142(a)(1)(C), (2)(D) of effective , see , set out as a note under .

Pub. L. 112–30, title II, § 202(c)Sept. 16, 2011125 Stat. 357

Pub. L. 112–27, § 2(c)Aug. 5, 2011125 Stat. 270

Pub. L. 112–21, § 2(c)June 29, 2011125 Stat. 233

Pub. L. 112–16, § 2(c)May 31, 2011125 Stat. 218

Pub. L. 112–7, § 2(c)Mar. 31, 2011125 Stat. 31

Effective Date of 2010 Amendment

Pub. L. 111–329, § 2(c)Dec. 22, 2010124 Stat. 3566

Pub. L. 111–249, § 2(c)Sept. 30, 2010124 Stat. 2627

Pub. L. 111–216, title I, § 101(c)Aug. 1, 2010124 Stat. 2349

Pub. L. 111–197, § 2(c)July 2, 2010124 Stat. 1353

Pub. L. 111–161, § 2(c)Apr. 30, 2010124 Stat. 1126

Pub. L. 111–153, § 2(c)Mar. 31, 2010124 Stat. 1084

Effective Date of 2009 Amendment

Pub. L. 111–116, § 2(c)Dec. 16, 2009123 Stat. 3031

Pub. L. 111–69, § 2(c)Oct. 1, 2009123 Stat. 2054

Pub. L. 111–12, § 2(c)Mar. 30, 2009123 Stat. 1457

Effective Date of 2008 Amendment

Pub. L. 110–330, § 2(c)Sept. 30, 2008122 Stat. 3717

Pub. L. 110–253, § 2(c)June 30, 2008122 Stat. 2417

Pub. L. 110–190, § 2(c)Feb. 28, 2008122 Stat. 643

Effective Date of 2007 Amendment

Pub. L. 110–161, div. K, title I, § 116(d)Dec. 26, 2007121 Stat. 2382

Effective Date of 2005 Amendments

Pub. L. 109–59, title XI, § 11151(f)(1)Aug. 10, 2005119 Stat. 1969

Pub. L. 109–59Sept. 30, 2005section 11161(e) of Pub. L. 109–59section 4041 of this titleAmendment by section 11161(a)(1)–(4)(D) of applicable to fuels or liquids removed, entered, or sold after , see , set out as a note under .

Pub. L. 109–59, title XI, § 11166(b)(2)Aug. 10, 2005119 Stat. 1977

Pub. L. 109–58, title XIII, § 1343(c)Aug. 8, 2005119 Stat. 1052

section 1362(a) of Pub. L. 109–58Oct. 1, 2005section 1362(d)(1) of Pub. L. 109–58section 4041 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 109–6, § 1(b)Mar. 31, 2005119 Stat. 20

Effective Date of 2004 Amendment

section 301(c)(7) of Pub. L. 108–357Dec. 31, 2004section 301(d)(1) of Pub. L. 108–357section 40 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

Pub. L. 108–357Dec. 31, 2004section 853(e) of Pub. L. 108–357section 4041 of this titleAmendment by section 853(a)(1)–(3)(A), (4) of applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .

Pub. L. 108–357, title VIII, § 860(b)Oct. 22, 2004118 Stat. 1618

Effective Date of 1998 Amendment

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

Effective Date of 1997 Amendments

section 1031(a)(2) of Pub. L. 105–34Oct. 1, 1997section 1031(e)(1) of Pub. L. 105–34section 4041 of this titleAmendment by effective , see , set out as a note under .

section 1032(b) of Pub. L. 105–34July 1, 1998section 1032(f)(1) of Pub. L. 105–34section 4041 of this titleAmendment by effective , see , as amended, set out as a note under .

Pub. L. 105–2Feb. 28, 1997section 2(e)(1) of Pub. L. 105–2section 4041 of this titleAmendment by applicable to periods beginning on or after the 7th day after , see , set out as a note under .

Effective Date of 1996 Amendment

Pub. L. 104–188Aug. 20, 1996section 1609(i) of Pub. L. 104–188section 4041 of this titleAmendment by effective on 7th calendar day after , see , set out as a note under .

Effective Date of 1993 Amendment

section 13241(a) of Pub. L. 103–66Oct. 1, 1993section 13241(g) of Pub. L. 103–66section 4041 of this titleAmendment by effective , see , set out as a note under .

section 13242(a) of Pub. L. 103–66Jan. 1, 1994section 13242(e) of Pub. L. 103–66section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1992 Amendment

Pub. L. 102–486, title XIX, § 1920(c)Oct. 24, 1992106 Stat. 3027

Effective Date of 1990 Amendment

Pub. L. 101–508section 4082 of this titleNov. 30, 1990section 11211(a)(6) of Pub. L. 101–508section 4041 of this titleAmendment by section 11211(a)(1)–(3), (5)(A)–(C) of applicable, except as otherwise provided, to gasoline removed (as defined in [former] ) after , see , set out as a note under .

Pub. L. 101–508, title XI, § 11212(f)Nov. 5, 1990104 Stat. 1388–432

Pub. L. 101–508, title XI, § 11215(b)Nov. 5, 1990104 Stat. 1388–436

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)(1), (14) 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 .

section 2001(d)(5) of Pub. L. 100–647Pub. L. 99–499, title Vsection 2001(e) of Pub. L. 100–647section 56 of this titleAmendment by 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 .

Pub. L. 100–647, title VI, § 6104(b)Nov. 10, 1988102 Stat. 3711

Effective Date of 1987 Amendment

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 XVII, § 1703(h)Oct. 22, 1986100 Stat. 2779

Pub. L. 99–499Jan. 1, 1987section 521(e) of Pub. L. 99–499section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1984 Amendment

Pub. L. 98–369Pub. L. 97–424section 736 of Pub. L. 98–369section 4051 of this titleAmendment by section 732(a)(1), (2) of effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of , to which such amendment relates, see , set out as a note under .

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

Effective Date of 1983 Amendment

Pub. L. 97–424Apr. 1, 1983section 511(h)(1) of Pub. L. 97–424section 4041 of this titleAmendment by section 511(a)(1), (d)(1) of effective , see , set out as a note under .

Effective Date of 1980 Amendment

section 232(b)(3)(A) of Pub. L. 96–223Sept. 30, 1980section 232(h)(1) of Pub. L. 96–223section 40 of this titleAmendment by applicable to sales or uses after , in taxable years ending after such date, see , set out as an Effective Date note under .

Effective Date of 1978 Amendment

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

Effective Date of 1961 Amendment

Pub. L. 87–61July 1, 1961section 208 of Pub. L. 87–61section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1956 Amendment

June 29, 1956July 1, 1956June 29, 1956section 4041 of this titleAmendment by act , effective , see section 211 of act , set out as a note under .

List of Airports With Secured Terminals

Pub. L. 108–357, title VIII, § 853(a)(3)(B)Oct. 22, 2004118 Stat. 1610Dec. 15, 2004, , , required the Secretary of the Treasury, no later than , to publish and maintain a list of airports with a secured area in which a terminal is located within the meaning of this section.

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 .

Delayed Deposits of Airport Trust Fund Tax Revenues

July 31, 1998Oct. 1, 1998Oct. 5, 1998section 1031(g) of Pub. L. 105–34section 6302 of this titleDue date for deposit of taxes imposed by subsec. (a)(2)(A)(ii) of this section which would be required to be made after , and before , to be , see , set out as a note under .

Motor Fuel Tax Enforcement Advisory Commission

Pub. L. 109–59, title XI, § 11141Aug. 10, 2005119 Stat. 1959

Floor Stocks Taxes

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

Pub. L. 105–34, title X, § 1032(g)Aug. 5, 1997111 Stat. 936

Pub. L. 105–2, § 2(d)Feb. 28, 1997111 Stat. 6

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

Pub. L. 103–66, title XIII, § 13243Aug. 10, 1993107 Stat. 529

Pub. L. 101–508, title XI, § 11211(j)Nov. 5, 1990104 Stat. 1388–428Dec. 1, 1990section 4091 of this titleDec. 1, 1990, , , imposed a floor stocks tax on (A) gasoline and diesel fuel on which tax was imposed under section 4081 or 4091 of this title before , and which was held on such date by any person, or (B) diesel fuel on which no tax was imposed under at the Highway Trust Fund financing rate before , and which was held on such date by any person for use as fuel in a train.

Pub. L. 99–514, title XVII, § 1703(f)Oct. 22, 1986100 Stat. 2778Pub. L. 100–647, title I, § 1017(c)(13)Nov. 10, 1988102 Stat. 3577section 4081 of this titleJan. 1, 1988, , , as amended by , title II, § 2001(d)(4), , , 3595, imposed a floor stocks tax at the rate of 9.1 cents per gallon on gasoline subject to tax under which, on , was held by a dealer for sale, and with respect to which no tax had been imposed under such section.

Study of Evasion of Gasoline Tax

Pub. L. 99–514, title XVII, § 1703(g)Oct. 22, 1986100 Stat. 2778Dec. 31, 1986, , , directed Secretary of the Treasury or his delegate to conduct a study of incidence of evasion of gasoline tax, with report of the study to be submitted, not later than , to Committee on Ways and Means of House of Representatives and Committee on Finance of Senate.

Extension of Payment Due Date for Certain Fuel Taxes

Pub. L. 97–424, title V, § 518Jan. 6, 198396 Stat. 2184Pub. L. 98–369, div. A, title VII, § 734(i)July 18, 198498 Stat. 980Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

Study by Secretary of the Treasury; Report to Congress

Oct. 14, 1980Pub. L. 96–451, title II, § 204Oct. 14, 198094 Stat. 1988section 4041 of this titleStudy respecting portion of taxes imposed by this section is attributable to fuel used in recreational motorboats and report to Congress no later than 2 years after , see , , , set out as a note under .

Expedition of Certain Ethanol Production Applications

Pub. L. 95–618, title II, § 221(d)Nov. 9, 197892 Stat. 3186Pub. L. 96–223, § 232(e)(2)(E)Apr. 2, 198094 Stat. 280, , , directed Secretary of the Treasury to expedite applications submitted by persons with respect to the production of ethanol for use in producing gasoline and that the Secretary develop expeditious procedures for processing such applications, prior to repeal by , , .