26 U.S.C. § 4083 | Definitions; special rule; administrative authority

(a)

Taxable fuel

For purposes of this subpart—

(1)

In general

The term “taxable fuel” means—

(A)

gasoline,

(B)

diesel fuel, and

(C)

kerosene.

(2)

Gasoline

The term “gasoline”—

(A)

includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and

(B)

includes, to the extent prescribed in regulations—

(i)

any gasoline blend stock, and

(ii)

any product commonly used as an additive in gasoline (other than alcohol).

For purposes of subparagraph (B)(i), the term “gasoline blend stock” means any petroleum product component of gasoline.

(3)

Diesel fuel

(A)

In general

The term “diesel fuel” means—

(i)

any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, or a diesel-powered train,

(ii)

transmix, and

(iii)

diesel fuel blend stocks identified by the Secretary.

(B)

Transmix

For purposes of subparagraph (A), the term “transmix” means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation.

(b)

Commercial aviation

October 1, 2028For purposes of this subpart, the term “commercial aviation” means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of subsection (h) or (i) of section 4261. Such term shall not include the use of any aircraft before , if tax is imposed under section 4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section 4043 by reason of subsection (c)(5) thereof.

(c)

Certain uses defined as removal

If any person uses taxable fuel (other than in the production of taxable fuels or special fuels referred to in section 4041), such use shall for the purposes of this chapter be considered a removal.

(d)

Administrative authority

(1)

In general

In addition to the authority otherwise granted by this title, the Secretary may in administering compliance with this subpart, section 4041, and penalties and other administrative provisions related thereto—

(A)

enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of—

(i)

examining the equipment used to determine the amount or composition of such fuel and the equipment used to store such fuel,

(ii)

taking and removing samples of such fuel, and

(iii)

inspecting any books and records and any shipping papers pertaining to such fuel, and

(B)

detain, for the purposes referred in subparagraph (A), any container which contains or may contain any taxable fuel.

(2)

Inspection sites

The Secretary may establish inspection sites for purposes of carrying out the Secretary’s authority under paragraph (1)(B).

(3)

Penalty for refusal of entry

(A)

Forfeiture

The penalty provided by section 7342 shall apply to any refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), except that section 7342 shall be applied by substituting “$1,000” for “$500” for each such refusal.

(B)

Assessable penalty

For additional assessable penalty for the refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), see section 6717.

Aug. 16, 1954, ch. 736 68A Stat. 483 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Pub. L. 99–514, title XVII, § 1703(a)Oct. 22, 1986100 Stat. 2776 Pub. L. 103–66, title XIII, § 13242(a)Aug. 10, 1993107 Stat. 517 Pub. L. 105–34, title IX, § 902(b)(3)Aug. 5, 1997111 Stat. 873 Pub. L. 105–206, title VI, § 6010(h)(1)July 22, 1998112 Stat. 815 Pub. L. 108–357, title III, § 301(c)(8)Oct. 22, 2004118 Stat. 1461 Pub. L. 109–59, title XI, § 11123(b)Aug. 10, 2005119 Stat. 1952 Pub. L. 112–95, title XI, § 1103(b)Feb. 14, 2012126 Stat. 151 Pub. L. 114–55, title II, § 202(c)(1)Sept. 30, 2015129 Stat. 525 Pub. L. 114–141, title II, § 202(c)(1)Mar. 30, 2016130 Stat. 324 Pub. L. 114–190, title I, § 1202(c)(1)July 15, 2016130 Stat. 619 Pub. L. 115–63, title II, § 202(c)(1)Sept. 29, 2017131 Stat. 1171 Pub. L. 115–141, div. M, title I, § 202(c)(1)Mar. 23, 2018132 Stat. 1048 Pub. L. 115–254, div. B, title VIII, § 802(c)(2)Oct. 5, 2018132 Stat. 3429 Pub. L. 118–15, div. B, title II, § 2212(c)(2)Sept. 30, 2023137 Stat. 85 Pub. L. 118–34, title II, § 202(c)(2)Dec. 26, 2023137 Stat. 1116 Pub. L. 118–41, title II, § 202(c)(2)Mar. 8, 2024138 Stat. 24 Pub. L. 118–63, title XIII, § 1302(c)(2)May 16, 2024138 Stat. 1433 (, ; , , ; , , ; , , ; , title X, § 1032(a), (e)(4), , , 933, 935; , , ; , title VIII, §§ 853(b), 858(a), 859(b)(1), 870(a), , , 1611, 1617, 1618, 1623; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 118–63October 1, 2028May 11, 20242024—Subsec. (b). substituted “” for “”.

Pub. L. 118–41May 11, 2024March 9, 2024 substituted “” for “”.

Pub. L. 118–34March 9, 2024January 1, 20242023—Subsec. (b). substituted “” for “”.

Pub. L. 118–15January 1, 2024October 1, 2023 substituted “” for “”.

Pub. L. 115–254October 1, 2023October 1, 20182018—Subsec. (b). substituted “” for “”.

Pub. L. 115–141October 1, 2018April 1, 2018 substituted “” for “”.

Pub. L. 115–63April 1, 2018October 1, 20172017—Subsec. (b). substituted “” for “”.

Pub. L. 114–190October 1, 2017July 16, 20162016—Subsec. (b). substituted “” for “”.

Pub. L. 114–141July 16, 2016April 1, 2016 substituted “” for “”.

Pub. L. 114–55April 1, 2016October 1, 20152015—Subsec. (b). substituted “” for “”.

Pub. L. 112–95October 1, 20152012—Subsec. (b). inserted at end “Such term shall not include the use of any aircraft before , if tax is imposed under section 4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section 4043 by reason of subsection (c)(5) thereof.”

Pub. L. 109–592005—Subsec. (b). substituted “subsection (h) or (i) of section 4261” for “section 4261(h)”.

Pub. L. 108–357, § 301(c)(8)2004—Subsec. (a)(2). , reenacted heading without change and amended text of par. (2) generally. Prior to amendment, par. (2) defined the term “gasoline”, to the extent prescribed in regulations, as including gasoline blend stocks and products commonly used as additives in gasoline, and defined the term “gasoline blend stock” as meaning any petroleum product component of gasoline.

Pub. L. 108–357, § 870(a)Subsec. (a)(3). , reenacted heading without change and amended text of par. (3) generally. Prior to amendment, par. (3) defined the term “diesel fuel” as meaning any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle or a diesel-powered train.

Pub. L. 108–357, § 853(b)Subsecs. (b), (c). , added subsec. (b) and redesignated former subsec. (b) as (c). Former subsec. (c) redesignated (d).

Pub. L. 108–357, § 853(b)Subsec. (d). , redesignated subsec. (c) as (d).

Pub. L. 108–357, § 858(a)Subsec. (d)(1)(A)(iii). , added cl. (iii).

Pub. L. 108–357, § 859(b)(1)Subsec. (d)(3). , designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).

Pub. L. 105–206 Pub. L. 105–34, § 1032(a)1998—Subsec. (a)(1). made technical amendment to directory language of . See 1997 Amendment note below.

Pub. L. 105–34, § 1032(a)Pub. L. 105–206, § 6010(h)(1)1997—Subsec. (a)(1)(C). , as amended by , added subpar. (C).

Pub. L. 105–34, § 902(b)(3)Subsec. (a)(3). , substituted “or a diesel-powered train” for “, a diesel-powered train, or a diesel-powered boat”.

Pub. L. 105–34, § 1032(e)(4)Subsec. (b). , substituted “taxable fuels” for “gasoline, diesel fuel,”.

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

“(1) For provisions to relieve farmers from excise tax in the case of gasoline used on the farm for farming purposes, see section 6420.

“(2) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes, see section 6421.

“(3) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline not used for taxable purposes, see section 6427.”

Pub. L. 99–5141986— amended section generally. Prior to amendment, section 4083 “Exemption of sales to producer”, read as follows: “Under regulations prescribed by the Secretary the tax imposed by section 4081 shall not apply in the case of sales of gasoline to a producer of gasoline.”

Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 2012 Amendment

Pub. L. 112–95, title XI, § 1103(d)(2)Feb. 14, 2012126 Stat. 151 March 31, 2012, , , provided that: The amendment made by subsection (b) [amending this section] shall apply to uses of aircraft after .”

Effective Date of 2005 Amendment

Pub. L. 109–59, title XI, § 11123(c)Aug. 10, 2005119 Stat. 1952

section 4261 of this titleSeptember 30, 2005“The amendments made by this section [amending this section and ] shall apply to transportation beginning after .”

, , , provided that:

Effective Date of 2004 Amendment

section 301(c)(8) of Pub. L. 108–357Dec. 31, 2004section 301(d)(1) of Pub. L. 108–357 section 40 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

section 853(b) of Pub. L. 108–357Dec. 31, 2004section 853(e) of Pub. L. 108–357 section 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, § 858(b)Oct. 22, 2004118 Stat. 1617

Oct. 22, 2004“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 108–357, title VIII, § 859(c)Oct. 22, 2004118 Stat. 1618

section 6717 of this titleJanuary 1, 2005“The amendments made by this section [enacting and amending this section] shall take effect on .”

, , , provided that:

Pub. L. 108–357, title VIII, § 870(c)Oct. 22, 2004118 Stat. 1624

section 6427 of this titleDecember 31, 2004“The amendment made by this section [amending this section and ] shall apply to fuel removed, sold, or used after .”

, , , provided that:

Effective Date of 1998 Amendment

Pub. L. 105–206 Pub. L. 105–34 section 6024 of Pub. L. 105–206 section 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

section 902(b)(3) of Pub. L. 105–34Jan. 1, 1998section 902(c) of Pub. L. 105–34 section 4041 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 105–34July 1, 1998section 1032(f)(1) of Pub. L. 105–34 section 4041 of this titleAmendment by section 1032(a), (e)(4) of effective , see , as amended, set out as a note under .

Effective Date of 1993 Amendment

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

Effective Date of 1986 Amendment

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