26 U.S.C. § 4082

Editorial Notes

References in Text

section 7545(i) of Title 42Subsection (i) of section 211 of the Clean Air Act, referred to in subsec. (c)(1), is classified to , The Public Health and Welfare.

Pub. L. 104–188Aug. 20, 1996The date of the enactment of this subsection, referred to in subsec. (c)(1), is the date of enactment of , which was approved .

Amendments

Pub. L. 112–952012—Subsec. (e). inserted “(other than kerosene with respect to which tax is imposed under section 4043)” after “In the case of kerosene” in introductory provisions.

Pub. L. 110–172, § 6(d)(2)(B)(i)2007—Subsec. (a). , struck out “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate imposed in all cases other than for export)” after “section 4081” in introductory provisions.

Pub. L. 110–172, § 11(a)(28)Subsec. (b). , reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘nontaxable use’ means—

“(1) any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax,

“(2) any use in a train, and

“(3) any use described in section 4041(a)(1)(C)(iii)(II).

The term ‘nontaxable use’ does not include the use of kerosene in an aircraft and such term shall not include any use described in section 6421(e)(2)(C).” See 2004 Amendment notes below.

Pub. L. 110–172, § 6(d)(2)(C)(ii)Subsec. (e). , designated last sentence as concluding provisions.

Pub. L. 110–172, § 6(d)(2)(C)(i), substituted “an aircraft—” and pars. (1) and (2) for “an aircraft, the rate of tax under section 4081(a)(2)(A)(iii) shall be zero.”

Pub. L. 110–172, § 6(d)(2)(B)(ii)Subsecs. (f) to (h). , added subsec. (f) and redesignated former subsecs. (f) and (g) as (g) and (h), respectively.

Pub. L. 109–432ll2006—Subsec. (d)(2)(B). substituted “6427()(5)(B)” for “6427()(6)(B)”.

Pub. L. 109–582005—Subsec. (a). inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate imposed in all cases other than for export)” after “section 4081” in introductory provisions.

Pub. L. 109–59, § 11161(a)(4)(A)Subsec. (b). , struck out “aviation-grade” before “kerosene” in concluding provisions.

Pub. L. 109–59, § 11161(b)(3)(C)llSubsec. (d)(2)(B). , substituted “section 6427()(6)(B)” for “section 6427()(5)(B)”.

Pub. L. 109–59, § 11161(a)(4)(E)Subsec. (e). , in heading substituted “Kerosene removed into an aircraft” for “Aviation-grade kerosene” and in text struck out “aviation-grade” before “kerosene”, substituted “section 4081(a)(2)(A)(iii)” for “section 4081(a)(2)(A)(iv)”, and inserted at end “For purposes of this subsection, any removal described in section 4081(a)(3)(A) shall be treated as a removal from a terminal but only if such terminal is located within a secure area of an airport.”

Pub. L. 108–357, § 854(a)2004—Subsec. (a)(2). , inserted “by mechanical injection” after “indelibly dyed”.

Pub. L. 108–357, § 853(a)(5)(B)(i)Subsec. (b). , inserted at end “The term ‘nontaxable use’ does not include the use of aviation-grade kerosene in an aircraft.”

Pub. L. 108–357, § 851(d)(2)Pub. L. 108–357, § 853(a)(5)(B)(i), which directed amendment of subsec. (b) by inserting “and such term shall not include any use described in section 6421(e)(2)(C)” before period at end, was executed by making the insertion after amendment by , to reflect the probable intent of Congress. See above.

Pub. L. 108–357, § 857(a)Subsec. (b)(3). , amended par. (3) generally. Prior to amendment, par. (3) read as follows: “any use described in section 6427(b)(1) (after the application of section 6427(b)(3)).”

Pub. L. 108–357, § 853(a)(5)(B)(ii)Subsec. (d). , redesignated pars. (2) and (3) as (1) and (2), respectively, and struck out heading and text of former par. (1). Text read as follows: “Subsection (a)(2) shall not apply to aviation-grade kerosene (as determined under regulations prescribed by the Secretary) which the Secretary determines is destined for use as a fuel in an aircraft.”

Pub. L. 108–357, § 853(a)(5)(A)Subsec. (e). , added subsec. (e). Former subsec. (e) redesignated (f).

Pub. L. 108–357, § 853(a)(5)(A)Subsec. (f). , redesignated subsec. (e) as (f). Former subsec. (f) redesignated (g).

Pub. L. 108–357, § 853(a)(5)(A)Subsec. (g). , redesignated subsec. (f) as (g).

Pub. L. 108–357, § 241(a)(2)(B)Pub. L. 108–357, § 853(a)(5)(A), which directed substitution of “subsections (a)(1) and (d)(3) of section 4041” for “section 4041(a)(1)” in subsec. (f), was executed by making the substitution in subsec. (g) to reflect the probable intent of Congress and the amendment by . See Amendment note above and Effective Date of 2004 Amendment notes below.

Pub. L. 105–206, § 6010(h)(3)1998—Subsec. (d)(1). , reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “Subsection (a)(2) shall not apply to a removal, entry, or sale of aviation-grade kerosene (as determined under regulations prescribed by the Secretary) if the person receiving the kerosene is registered under section 4101 with respect to the tax imposed by section 4091.”

Pub. L. 105–206, § 6010(h)(4)Subsec. (d)(3). , substituted “kerosene received by” for “a removal, entry, or sale of kerosene to” in introductory provisions.

Pub. L. 105–34, § 1032(e)(3)(A)1997—, inserted “and kerosene” after “diesel fuel” in section catchline.

Pub. L. 105–34, § 1032(c)(1)Subsecs. (a), (c). , substituted “diesel fuel and kerosene” for “diesel fuel” in introductory provisions.

Pub. L. 105–34, § 1032(c)(2)Subsec. (d). , added subsec. (d). Former subsec. (d) redesignated (e).

Pub. L. 105–34, § 1032(c)(1), substituted “diesel fuel and kerosene” for “diesel fuel”.

Pub. L. 105–34, § 1032(c)(2)Subsecs. (e), (f). , redesignated subsecs. (d) and (e) as (e) and (f), respectively.

Pub. L. 104–1881996—Subsecs. (c) to (e). added subsec. (c) and redesignated former subsecs. (c) and (d) as (d) and (e), respectively.

Pub. L. 103–661993— amended heading and text generally. Prior to amendment, text read as follows:

Gasoline“(a) .—For purposes of this subpart, the term ‘gasoline’ includes, to the extent prescribed in regulations—

“(1) gasoline blend stocks, and

“(2) products commonly used as additives in gasoline.

For purposes of paragraph (1), the term ‘gasoline blend stocks’ means any petroleum product component of gasoline.

Certain Uses Defined as Removal“(b) .—If a refiner, importer, terminal operator, blender, or compounder uses (other than in the production of gasoline or special fuels referred to in section 4041) gasoline refined, imported, blended, or compounded by him, such use shall for the purposes of this chapter be considered a removal.”

Pub. L. 99–5141986—Subsec. (a). amended subsec. (a) generally, substituting definitions of “gasoline” and “gasoline blended stocks” for definition of “producer”.

Pub. L. 99–514Subsec. (b). amended subsec. (b) generally, substituting provisions that certain use of gasoline be considered removal for provisions defining “gasoline”.

Pub. L. 99–514Subsecs. (c) to (e). , in amending section generally, struck out subsecs. (c) to (e) which defined “sales”, “wholesale distributor”, and “producer”, respectively.

Pub. L. 98–369, § 733(a)1984—Subsec. (d). , in amending subsec. (d) generally, redesignated existing provisions of par. (1) as subpar. (A) and added subpar. (B), and in par. (2) inserted “but only if such person” before “elects”.

Pub. L. 98–369, § 734(c)(1)Subsec. (e). , added subpar. (e).

Pub. L. 91–2581970—Subsec. (c). substituted “special fuels referred to in section 4041” for “special motor fuels referred to in section 4041(b)”.

Pub. L. 89–44, § 802(a)(1)1965—Subsec. (b). , substituted “gasoline which are suitable for use as a motor fuel” for “gasoline (including casinghead and natural gasoline”.

Pub. L. 89–44, § 802(b)(1)Subsec. (d)(2). , struck out “and give a bond” after “elects to register”.

Pub. L. 86–342, § 201(e)(1)1959—Subsec. (a). , inserted reference to wholesale distributor.

Pub. L. 86–342, § 201(e)(2)Subsec. (d). , added subsec. (d).

Statutory Notes and Related Subsidiaries

Effective Date of 2012 Amendment

Pub. L. 112–95Mar. 31, 2012section 1103(d)(1) of Pub. L. 112–95section 4043 of this titleAmendment by applicable to fuel used after , see , set out as an Effective Date note under .

Effective Date of 2007 Amendment

Pub. L. 110–172Pub. L. 109–58section 6(d)(2)(C)(ii) of Pub. L. 110–172Pub. L. 109–59section 6(e) of Pub. L. 110–172section 30C of this titleAmendments by section 6(d)(2)(B), (C)(i) of effective as if included in the provisions of the Energy Policy Act of 2005, , to which such amendments relate, and amendment by effective as if included in section 11161 of the SAFETEA–LU, , see , set out as a note under .

Effective Date of 2006 Amendment

Pub. L. 109–432Sept. 30, 2005section 420(c) of Pub. L. 109–432section 6427 of this titleAmendment by applicable to kerosene sold after , with special rule for pending claims, see , set out as a note under .

Effective Date of 2005 Amendments

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

Pub. L. 109–58Oct. 1, 2005Sept. 30, 2005section 1362(d) of Pub. L. 109–58section 4041 of this titleAmendment by effective , and applicable to fuel entered, removed, or sold after , see , set out as a note under .

Effective Date of 2004 Amendment

section 241(a)(2)(B) of Pub. L. 108–357Jan. 1, 2005section 241(c) of Pub. L. 108–357section 4041 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 108–357, title VIII, § 851(d)(4)Oct. 22, 2004118 Stat. 1609

section 853(a)(5) of Pub. L. 108–357Dec. 31, 2004section 853(e) of Pub. L. 108–357section 4041 of this titleAmendment by applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .

Pub. L. 108–357, title VIII, § 854(d)Oct. 22, 2004118 Stat. 1616

Pub. L. 108–357, title VIII, § 857(d)Oct. 22, 2004118 Stat. 1617

Effective Date of 1998 Amendment

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 .

Effective Date of 1997 Amendment

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 .

Effective Date of 1996 Amendment

Pub. L. 104–188, title I, § 1801(b)Aug. 20, 1996110 Stat. 1892

Effective Date of 1993 Amendment

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 1986 Amendment

Pub. L. 99–514section 4082 of this titlesection 1703 of Pub. L. 99–514Dec. 31, 1987section 1703(h) of Pub. L. 99–514section 4081 of this titleAmendment by applicable to gasoline removed (as defined in as amended by ) after , see , set out as a note under .

Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title VII, § 733(b)July 18, 198498 Stat. 977

Pub. L. 98–369, div. A, title VII, § 734(c)(3)July 18, 198498 Stat. 979

Effective Date of 1970 Amendment

Pub. L. 91–258July 1, 1970section 211(a) of Pub. L. 91–258section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1965 Amendment

Pub. L. 89–44, title VIII, § 802(d)(1)June 21, 196579 Stat. 159

Effective Date of 1959 Amendment

Pub. L. 86–342, title II, § 201(e)(3)Sept. 21, 195973 Stat. 615

Regulations

Pub. L. 108–357, title VIII, § 854(b)Oct. 22, 2004118 Stat. 1615