US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6421

Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

(a)

Nonhighway uses

Except as provided in subsection (i), if gasoline is used in an off-highway business use, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons so used by the rate at which tax was imposed on such gasoline under section 4081. Except as provided in paragraph (2) of subsection (f) of this section, in the case of gasoline used as a fuel in an aircraft, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons of gasoline so used by the rate at which tax was imposed on such gasoline under section 4081.

(b)

Intercity, local, or school buses

(1)

Allowance

Except as provided in paragraph (2) and subsection (i), if gasoline is used in an automobile bus while engaged in—
(A)
furnishing (for compensation) passenger land transportation available to the general public, or
(B)
the transportation of students and employees of schools (as defined in the last sentence of section 4221(d)(7)(C)),
the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the product of the number of gallons of gasoline so used multiplied by the rate at which tax was imposed on such gasoline by section 4081.
(2)

Limitation in case of nonscheduled intercity or local buses

Paragraph (1)(A) shall not apply in respect of gasoline used in any automobile bus while engaged in furnishing transportation which is not scheduled and not along regular routes unless the seating capacity of such bus is at least 20 adults (not including the driver).

(c)

Exempt purposes

If gasoline is sold to any person for any purpose described in paragraph (2), (3), (4), (5), or (6) of section 4221(a), the Secretary shall pay (without interest) to such person an amount equal to the product of the number of gallons of gasoline so sold multiplied by the rate at which tax was imposed on such gasoline by section 4081. The preceding sentence shall apply notwithstanding paragraphs (2) and (3) of subsection (f). Subsection (a) shall not apply to gasoline to which this subsection applies.

(d)

Time for filing claims; period covered

(1)

In general

Except as provided in paragraph (2), not more than one claim may be filed under subsection (a), not more than one claim may be filed under subsection (b), and not more than one claim may be filed under subsection (c), by any person with respect to gasoline used during his taxable year; and no claim shall be allowed under this paragraph with respect to gasoline used during any taxable year unless filed by such person not later than the time prescribed by law for filing a claim for credit or refund of overpayment of income tax for such taxable year. For purposes of this subsection, a person’s taxable year shall be his taxable year for purposes of subtitle A.

(2)

Exception

For payments per quarter based on aggregate amounts payable under this section and section 6427, see section 6427(i)(2).

(3)

Application to sales under subsection (c)

For purposes of this subsection, gasoline shall be treated as used for a purpose referred to in subsection (c) when it is sold for such a purpose.

(e)

Definitions

For purposes of this section—
(1)

Gasoline

The term “gasoline” has the meaning given to such term by section 4083(a).

(2)

Off-highway business use

(A)

In general

The term “off-highway business use” means any use by a person in a trade or business of such person or in an activity of such person described in section 212 (relating to production of income) otherwise than as a fuel in a highway vehicle—
(i)
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
(ii)
which, in the case of a highway vehicle owned by the United States, is used on the highway.
(B)

Uses in boats

(i)

In general

Except as otherwise provided in this subparagraph, the term “off-highway business use” does not include any use in a motorboat.

(ii)

Fisheries and whaling

The term “off-highway business use” shall include any use in a vessel employed in the fisheries or in the whaling business.

(C)

Uses in mobile machinery

(i)

In general

The term “off-highway business use” shall include any use in a vehicle which meets the requirements described in clause (ii).

(ii)

Requirements for mobile machinery

The requirements described in this clause are—
(I)
the design-based test, and
(II)
the use-based test.
(iii)

Design-based test

For purposes of clause (ii)(I), the design-based test is met if the vehicle consists of a chassis—
(I)
to which there has been permanently mounted (by welding, bolting, riveting, or other means) machinery or equipment to perform a construction, manufacturing, processing, farming, mining, drilling, timbering, or similar operation if the operation of the machinery or equipment is unrelated to transportation on or off the public highways,
(II)
which has been specially designed to serve only as a mobile carriage and mount (and a power source, where applicable) for the particular machinery or equipment involved, whether or not such machinery or equipment is in operation, and
(III)
which, by reason of such special design, could not, without substantial structural modification, be used as a component of a vehicle designed to perform a function of transporting any load other than that particular machinery or equipment or similar machinery or equipment requiring such a specially designed chassis.
(iv)

Use-based test

For purposes of clause (ii)(II), the use-based test is met if the use of the vehicle on public highways was less than 7,500 miles during the taxpayer’s taxable year. This clause shall be applied without regard to use of the vehicle by any organization which is described in section 501(c) and exempt from tax under section 501(a).

(f)

Exempt sales; other payments or refunds available

(1)

Gasoline used on farms

This section shall not apply in respect of gasoline which was (within the meaning of paragraphs (1), (2), and (3) of section 6420(c)) used on a farm for farming purposes.

(2)

Gasoline used in aviation

This section shall not apply in respect of gasoline which is used as a fuel in an aircraft—
(A)
in aviation which is not commercial aviation (as defined in section 4083(b)), or
(B)
in commercial aviation (as so defined) with respect to the tax imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate and, in the case of fuel purchased after , at so much of the rate specified in section 4081(a)(2)(A) as does not exceed 4.3 cents per gallon.
(3)

Gasoline used in trains

In the case of gasoline used as a fuel in a train, this section shall not apply with respect to—
(A)
the Leaking Underground Storage Tank Trust Fund financing rate under section 4081, and
(B)
so much of the rate specified in section 4081(a)(2)(A) as does not exceed the rate applicable under section 4041(a)(1)(C)(ii).
(g)

Applicable laws

(1)

In general

All provisions of law, including penalties, applicable in respect to the tax imposed by section 4081 shall, insofar as applicable and not inconsistent with this section, apply in respect of the payments provided for in this section to the same extent as if such payments constituted refunds of overpayments of the tax so imposed.

(2)

Examination of books and witnesses

For the purpose of ascertaining the correctness of any claim made under this section, or the correctness of any payment made in respect of any such claim, the Secretary shall have the authority granted by paragraphs (1), (2), and (3) of section 7602(a) (relating to examination of books and witnesses) as if the claimant were the person liable for tax.

(h)

Regulations

The Secretary may by regulations prescribe the conditions, not inconsistent with the provisions of this section, under which payments may be made under this section.

(i)

Income tax credit in lieu of payment

(1)

Persons not subject to income tax

Payment shall be made under subsections (a) and (b) only to—
(A)
the United States or any agency or instrumentality thereof, a State, a political subdivision of a State, or any agency or instrumentality of one or more States or political subdivisions, or
(B)
an organization exempt from tax under section 501(a) (other than an organization required to make a return of the tax imposed under subtitle A for its taxable year).
(2)

Exception

Paragraph (1) shall not apply to a payment of a claim filed under subsection (d)(2).

(3)

Allowance of credit against income tax

For allowance of credit against the tax imposed by subtitle A, see section 34.

(j)

Cross references

(1)
For civil penalty for excessive claims under this section, see section 6675.
(2)
For fraud penalties, etc., see chapter 75 (section 7201 and following, relating to crimes, other offenses, and forfeitures).
(3)
For treatment of an Indian tribal government as a State (and a subdivision of an Indian tribal government as a political subdivision of a State), see section 7871.

June 29, 1956, ch. 46270 Stat. 394July 25, 1956, ch. 725, § 270 Stat. 644Pub. L. 85–859, title I72 Stat. 1312Pub. L. 86–342, title II, § 201(d)(2)73 Stat. 615Pub. L. 87–61, title II, § 201(e)75 Stat. 124Pub. L. 87–508, § 5(c)(2)76 Stat. 118Pub. L. 89–44, title VIII, § 809(b)79 Stat. 166Pub. L. 91–258, title II84 Stat. 241Pub. L. 91–605, title III, § 303(a)(11)84 Stat. 1744Pub. L. 94–280, title III, § 303(a)(11)90 Stat. 456Pub. L. 94–455, title XIX, § 1906(a)(27)(A)(i)90 Stat. 1827Pub. L. 95–599, title V, § 502(a)(10)92 Stat. 2756Pub. L. 95–618, title II92 Stat. 3186Pub. L. 96–222, title I, § 108(c)(1)94 Stat. 226Pub. L. 97–424, title V96 Stat. 2170Pub. L. 97–473, title II, § 202(b)(12)96 Stat. 2610Pub. L. 98–369, div. A, title IV, § 474(r)(38)98 Stat. 846Pub. L. 99–499, title V, § 521(c)(2)100 Stat. 1778Pub. L. 99–514, title XVII, § 1703(c)(1)100 Stat. 2776Pub. L. 100–17, title V, § 502(b)(7)101 Stat. 257Pub. L. 100–203, title X, § 10502(d)(9)101 Stat. 1330–444Pub. L. 100–647, title I, § 1017(c)(6)102 Stat. 3576Pub. L. 101–239, title VII, § 7841(d)(20)103 Stat. 2429Pub. L. 101–508, title XI, § 11211(d)(6)104 Stat. 1388–427Pub. L. 102–240, title VIII, § 8002(b)(6)105 Stat. 2203Pub. L. 103–66, title XIII107 Stat. 454Pub. L. 104–188, title I, § 1609(g)(4)(C)110 Stat. 1843Pub. L. 105–34, title IX, § 902(a)111 Stat. 873Pub. L. 105–178, title IX112 Stat. 506Pub. L. 105–206, title VI112 Stat. 814Pub. L. 108–357, title II, § 241(a)(2)(C)118 Stat. 1438Pub. L. 109–59, title XI, § 11151(b)(3)119 Stat. 1968Pub. L. 109–280, title XII, § 1207(b)(3)(B)120 Stat. 1070Pub. L. 115–141, div. U, title IV, § 401(a)(290)132 Stat. 1198(Added , title II, § 208(c), ; amended , ; , §§ 163(d)(3), 164(a), , ; , , ; , , ; , ,; , , ; , §§ 205(b)(1), (c)(8), 207(b), , , 242, 248; , , ; , , ; , (B)–(D), (b)(13)(A), , , 1828, 1834; , , ; , §§ 222(a)(1), 233(a)(1), (3)(A), , , 3190; , , ; , §§ 511(c)(1), (3), 515(b)(7), 516(a)(6), , , 2171, 2182, 2183; , , ; , , ; , , ; , (2)(A), (B), (D), , , 2777; , , ; , (10), , ; –(8), (15), title II, § 2001(d)(3)(E), (F), , , 3577, 3595; , , ; , , ; , , ; , §§ 13163(b), 13241(f)(6), (7), 13242(d)(20), (22)–(24), , , 512, 524; , , ; , , ; , §§ 9006(b)(1), 9009(b)(3), , , 507; , §§ 6010(g)(3), 6023(24)(A), (C), , , 826; , title VIII, § 851(d)(1), , , 1608; , , ; , , ; , (291), , .)

Editorial Notes

Prior Provisions

section 6422 of this titleA prior section 6421 was renumbered .

Amendments

Pub. L. 115–141, § 401(a)(290)2018—Subsec. (c). , substituted “(4), (5)” for “(4) (5)”.

Pub. L. 115–141, § 401(a)(291)Subsec. (j)(3). , substituted “State (and” for “State and”.

Pub. L. 109–2802006—Subsec. (c). , which directed the substitution of “(5), or (6)” for “or (5)” in section 6421(c), without specifying the act to be amended, was executed by making the substitution in subsec. (c) of this section, which is section 6421 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

Pub. L. 109–59, § 11151(b)(3)(A)2005—Subsec. (f)(2)(A). , substituted “aviation which is not commercial aviation (as defined in section 4083(b))” for “noncommercial aviation (as defined in section 4041(c)(2))”.

Pub. L. 109–59, § 11151(b)(3)(B)Subsec. (f)(2)(B). , substituted “commercial aviation” for “aviation which is not noncommercial aviation”.

Pub. L. 108–357, § 851(d)(1)2004—Subsec. (e)(2)(C). , added subpar. (C).

Pub. L. 108–357, § 241(a)(2)(C)Subsec. (f)(3)(B). , amended subpar. (B) generally. Prior to amendment, subpar (B) read as follows: “so much of the rate specified in section 4081(a)(2)(A) as does not exceed—

“(i) 6.8 cents per gallon after , and before ,

“(ii) 5.55 cents per gallon after , and before , and

“(iii) 4.3 cents per gallon after .”

Pub. L. 105–206, § 6023(24)(C)1998—Subsecs. (a), (b)(1). , substituted “subsection (i)” for “subsection (j)”.

Pub. L. 105–206, § 6010(g)(3)Subsec. (c). , substituted “(2) and (3)” for “(2)(A) and (3)” and inserted at end “Subsection (a) shall not apply to gasoline to which this subsection applies.”

Pub. L. 105–178, § 9009(b)(3)Subsec. (d)(2). , reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “If $1,000 or more is payable under this section to any person with respect to gasoline used during any of the first three quarters of his taxable year, a claim may be filed under this section by such person with respect to gasoline used during such quarter. No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the quarter for which the claim is filed.”

Pub. L. 105–178, § 9006(b)(1)(A)Subsec. (f)(3)(B)(ii). , substituted “” for “”.

Pub. L. 105–178, § 9006(b)(1)(B)Subsec. (f)(3)(B)(iii). , substituted “” for “”.

Pub. L. 105–206, § 6023(24)(A)Subsecs. (i) to (k). , redesignated subsecs. (j) and (k) as (i) and (j), respectively.

Pub. L. 105–341997—Subsec. (e)(2)(B)(iii), (iv). struck out cls. (iii) and (iv) which read as follows:

Exception for diesel fuel“(iii) .—The term ‘off-highway business use’ shall include the use of diesel fuel in a boat in the active conduct of—

“(I) a trade or business of commercial fishing or transporting persons or property for compensation or hire, and

“(II) except as provided in clause (iv), any other trade or business.

Noncommercial boats“(iv) .—In the case of a boat used predominantly in any activity which is of a type generally considered to constitute entertainment, amusement, or recreation, clause (iii)(II) shall not apply to—

“(I) the taxes under sections 4041(a)(1) and 4081 for the period after , and before , and

“(II) so much of the tax under sections 4041(a)(1) and 4081 as does not exceed 4.3 cents per gallon for the period after .”

Pub. L. 104–1881996—Subsec. (f)(2)(A). substituted “4041(c)(2)” for “4041(c)(4)”.

Pub. L. 103–66, § 13242(d)(22)1993—Subsec. (c). , inserted at end “The preceding sentence shall apply notwithstanding paragraphs (2)(A) and (3) of subsection (f).”

Pub. L. 103–66, § 13242(d)(20)Subsec. (e)(1). , substituted “section 4083(a)” for “section 4082(b)”.

Pub. L. 103–66, § 13163(b)Subsec. (e)(2)(B). , amended heading and text of subpar. (B) generally. Prior to amendment, text read as follows: “The term ‘off-highway business use’ does not include any use in a motorboat. The preceding sentence shall not apply to use in a vessel employed in the fisheries or in the whaling business.”

Pub. L. 103–66, § 13242(d)(23)Subsec. (f)(2)(B). , inserted before period at end “and, in the case of fuel purchased after , at so much of the rate specified in section 4081(a)(2)(A) as does not exceed 4.3 cents per gallon”.

Pub. L. 103–66, § 13242(d)(24)Subsec. (f)(3). , amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “This section shall not apply with respect to the tax imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate and at the deficit reduction rate on gasoline used as a fuel in a train.”

Pub. L. 103–66, § 13241(f)(6), inserted “and deficit reduction tax” after “tax” in heading and “and at the deficit reduction rate” after “financing rate” in text.

Pub. L. 103–66, § 13241(f)(7)Subsec. (i). , struck out heading and text of subsec. (i). Text read as follows: “Except with respect to taxes imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, this section shall apply only with respect to gasoline purchased before .”

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

Pub. L. 101–5081990—Subsec. (i). substituted “1995” for “1993”.

Pub. L. 101–2391989—Subsec. (g)(2). substituted “section 7602(a)” for “section 7602”.

Pub. L. 100–647, § 2001(d)(3)(F)1988—Subsec. (a). , substituted “paragraph (2) of subsection (f)” for “paragraph (3) of subsection (e)”.

Pub. L. 100–647, § 1017(c)(7), substituted “subsection (j)” for “subsection (i)”.

Pub. L. 100–647, § 1017(c)(7)Subsec. (b)(1). , substituted “subsection (j)” for “subsection (i)”.

Pub. L. 100–647, § 1017(c)(15)Subsec. (d)(3). , added par. (3).

Pub. L. 100–647, § 2001(d)(3)(E)Subsec. (f)(2). , added par. (2) and struck out former par. (2) which read as follows: “This section shall not apply in respect of gasoline which is used as a fuel in an aircraft in noncommercial aviation (as defined in section 4041(c)(4)).”

Pub. L. 100–647, § 2001(d)(3)(E)Subsec. (f)(3). , added par. (3).

Pub. L. 100–647, § 2001(d)(3)(E)Subsec. (f)(4). , struck out par. (4) which read as follows: “This section shall not apply with respect to the tax imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate on gasoline used in any off-highway business use other than use in a vessel employed in the fisheries or in the whaling business.”

Pub. L. 100–647, § 1017(c)(6)Subsec. (i). , redesignated subsec. (i), relating to income tax credit in lieu of payment, as (j).

Pub. L. 100–647, § 1017(c)(6)Subsec. (j). , (8), redesignated subsec. (i), relating to income tax credit in lieu of payment, as (j), and substituted “subsection (d)(2)” for “subsection (c)(2)” in par. (2). Former subsec. (j) redesignated (k).

Pub. L. 100–647, § 1017(c)(6)Subsec. (k). , redesignated former subsec. (j) as (k).

Pub. L. 100–203, § 10502(d)(9)1987—Subsec. (e)(2)(C). , struck out subpar. (C) which specified section 4221(a)(3) and (d)(3), section 6416(b)(2)(B), and section 4041(g)(1) as provisions exempting from tax, gasoline and special motor fuels used for commercial fishing vessels.

Pub. L. 100–17section 1703(c) of Pub. L. 99–514Subsec. (i). substituted “1993” for “1988” in the subsec. (h) which was redesignated (i) by .

Pub. L. 100–203, § 10502(d)(10)Subsec. (j). , redesignated pars. (2) to (4) as (1) to (3), respectively, and struck out former par. (1) which read as follows: “For rate of tax in case of special fuels used in noncommercial aviation or for nonhighway purposes, see section 4041.”

Pub. L. 99–514, § 1703(c)(2)(D)1986—, substituted “, used by local transit systems, or sold for certain exempt purposes” for “or by local transmit systems” in section catchline.

Pub. L. 99–514, § 1703(c)(1)(B)Subsec. (c). , added subsec. (c). Former subsec. (c) redesignated (d).

Pub. L. 99–514, § 1703(c)(1)(A)Subsec. (d). , (2)(A), redesignated subsec. (c) as (d) and, in par. (1), substituted “not more than claim may be filed under subsection (b), and not more than one claim may be filed under subsection (c)” for “and not more than one claim may be filed under subsection (b)”. Former subsec. (d) redesignated (e).

Pub. L. 99–514, § 1703(c)(1)(A)Subsec. (e). , redesignated subsec. (d) as (e). Former subsec. (e) redesignated (f).

Pub. L. 99–499, § 521(c)(2)(B)Subsec. (e)(4). , added par. (4).

Pub. L. 99–514, § 1703(c)(1)(A)Subsec. (f). , (2)(B), redesignated subsec. (e) as (f), redesignated pars. (2) and (3) as (1) and (2), respectively, and struck out former par. (1) “Exempt sales” which read as follows: “No amount shall be payable under this section with respect to any gasoline which the Secretary determines was exempt from the tax imposed by section 4081. The amount which (but for this sentence) would be payable under this section with respect to any gasoline shall be reduced by any other amount which the Secretary determines is payable under this section, or is refundable under any provision of this title, to any person with respect to such gasoline.” Former subsec. (f) redesignated (g).

Pub. L. 99–514, § 1703(c)(1)(A)Subsec. (g). , redesignated subsec. (f) as (g). Former subsec. (g) redesignated (h).

Pub. L. 99–514, § 1703(c)(1)(A)Subsec. (h). , redesignated subsec. (g) as (h). Former subsec. (h) redesignated (i).

Pub. L. 99–499, § 521(c)(2)(A), substituted “Except with respect to taxes imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, this section” for “This section”.

Pub. L. 99–514, § 1703(c)(1)(A)Subsec. (i). , redesignated subsec. (h), relating to effective date, as (i).

Pub. L. 98–3691984—Subsec. (i)(3). substituted “section 34” for “section 39”.

Pub. L. 97–424, § 511(c)(1)1983—Subsec. (a). , substituted provision that, except as provided in subsection (i), if gasoline is used in an off-highway business use, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons so used by the rate at which tax was imposed on such gasoline under section 4081, for provision that, except as provided in subsection (i), if gasoline were used in a qualified business use, the Secretary would pay (without interest) to the ultimate purchaser of such gasoline an amount equal to 1 cent for each gallon of gasoline so used on which tax had been paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax had been paid at the rate of 4 cents a gallon.

Pub. L. 97–424, § 511(c)(3)Subsec. (d)(2). , substituted “Off-Highway” for “Qualified” in heading, and “off-highway business use” for “qualified business use” wherever appearing in text.

Pub. L. 97–424, § 515(b)(7)Subsec. (d)(2)(C). , substituted “and special motor fuels” for “, special motor fuels, and lubricating oil” after “gasoline”.

Pub. L. 97–424, § 516(a)(6)Subsec. (h). , substituted “1988” for “1984”.

Pub. L. 97–473Subsec. (j)(4). added par. (4).

Pub. L. 96–2221980—Subsec. (d)(2)(B). inserted provisions requiring that the preceding sentence not apply to use in a vessel employed in the fisheries or in the whaling business.

Pub. L. 95–618, § 222(a)(1)(A)1978—Subsec. (a). , substituted “Except as provided in subsection (i), if gasoline is used in a qualified business use” for “Except as provided in subsection (i), if gasoline is used otherwise than as a fuel in a highway vehicle (1) 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 (2) which, in the case of a vehicle owned by the United States, is used on the highway”.

Pub. L. 95–618, § 233(a)(1)Subsec. (b). , among other changes, provided for the refund or credit of the taxes paid on gasoline but only to the extent such gasoline is used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public or in school bus transportation operations.

Pub. L. 95–618, § 233(a)(3)(A)Subsec. (d)(2). , redesignated par. (3) as (2), and struck out former par. (2) which defined “commuter fare revenue”.

Pub. L. 95–618Subsec. (d)(3). , §§ 222(a)(1)(B), 233(a)(3)(A), added par. (3) and redesignated former par. (3) as (2).

Pub. L. 95–599Subsec. (h). substituted “1984” for “1979”.

Pub. L. 94–455, § 1906(a)(27)(A)(i)1976—Subsec. (a). , (b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing, and substituted “in the case of gasoline used as a fuel” for “in the case of gasoline used after , as a fuel”.

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

Pub. L. 94–455, § 1906(a)(27)(B)Subsec. (c). , among other changes, struck out provisions relating to gasoline used before , and struck out requirement that a person’s first taxable year beginning after , include the period after , and before the beginning of that first taxable year.

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

Pub. L. 94–455, § 1906(a)(27)(A)(i)Subsec. (e)(3). , struck out “after ,” after “used”.

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

Pub. L. 94–455, § 1906(a)(27)(C)Subsec. (h). , struck out “after , and” after “purchased”.

Pub. L. 94–280 substituted “1979” for “1977”.

Pub. L. 94–455, § 1906(a)(27)(D)(i)Subsec. (i)(1). , struck out “with respect to gasoline used after ,” after “subsections (a) and (b)”.

Pub. L. 94–455, § 1906(a)(27)(D)(ii)Subsec. (i)(2). , substituted “subsection (c)(2)” for “subsection (c)(3)(B)”.

Pub. L. 94–455, § 1906(a)(27)(D)(iii)Subsec. (i)(3). , struck out “for gasoline used after ” after “subtitle A”.

Pub. L. 91–258, § 205(b)(1)(A)1970—Subsec. (a). , inserted requirement that, except as provided in par. (3) of subsec. (e) of this section, where gasoline is used after , as a fuel in an aircraft, the Secretary or his delegate pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons of gasoline so used by the rate at which tax was imposed on such gasoline under section 4081.

Pub. L. 91–258, § 207(b)Subsec. (c)(3)(A)(ii). , substituted “a claim for credit or refund of overpayment of income tax” for “an income tax return” after “time prescribed by law for filing”.

Pub. L. 91–258, § 205(b)(1)(B)Subsec. (e)(3). , added par. (3).

Pub. L. 91–605Subsec. (h). substituted “1977” for “1972”.

Pub. L. 91–258, § 205(c)(8)Subsec. (j)(1). , substituted “For rate of tax in case of special fuels used in noncommercial aviation or for nonhighway purposes, see section 4041” for “For reduced rate of tax in case of diesel fuel and special motor fuels used for certain nonhighway purposes, see subsections (a) and (b) of section 4041”.

Pub. L. 91–258, § 205(c)(8)Subsec. (j)(2). , redesignated par. (4) as (2). Former par. (2), which provided “For partial refund of tax in case of diesel fuel and special motor fuels used for certain nonhighway purposes, see section 6416(b)(2)(I) and (J)”, was struck out.

Pub. L. 91–258, § 205(c)(8)Subsec. (j)(3). , redesignated par. (5) as (3). Former par. (3), which provided “For partial refund of tax in case of diesel fuel and special motor fuels used by local transit systems, see section 6416(b)(2)(H)”, was struck out.

Pub. L. 91–258, § 205(c)(8)Subsec. (j)(4), (5). , redesignated pars. (4) and (5) as (2) and (3), respectively.

Pub. L. 89–44, § 809(b)(1)(A)1965—Subsec. (a). , substituted “Except as provided in subsection (i), if” for “If”.

Pub. L. 89–44, § 809(b)(1)(A)Subsec. (b). , substituted “Except as provided in subsection (i), if” for “If”.

Pub. L. 89–44, § 809(b)(2)(A)Subsec. (c)(1). , struck out “General rule” in heading and inserted in lieu thereof “Gasoline used before ”, and substituted “paragraphs (2) and (3)” for “Paragraph (2)” after “Except as provided in”.

Pub. L. 89–44, § 809(b)(2)(B)Subsec. (c)(2). , substituted “Except as provided in paragraph (3), if” for “If”.

Pub. L. 89–44, § 809(b)(2)(C)Subsec. (c)(3). , added par. (3).

Pub. L. 89–44, § 809(b)(3)Subsec. (e)(1). , substituted “payable” for “paid” in first sentence.

Pub. L. 89–44, § 809(b)(1)(B)Subsecs. (i), (j). , added subsec. (i) and redesignated former subsec. (i) as (j).

Pub. L. 87–508, § 5(c)(2)(A)1962—Subsec. (b)(1)(B), (2). , substituted “commuter fare revenue” for “tax-exempt passenger fare revenue” in two places and struck out “(not including the tax imposed by section 4261, relating to the tax on transportation of persons)” after “total passenger fare revenue” in two places.

Pub. L. 87–508, § 5(c)(2)(B)Subsec. (d)(2). , substituted definition of “commuter fare revenue” for definition of “tax-exempt passenger fare revenue”.

Pub. L. 87–611961—Subsec. (h). , substituted “” for “”.

Pub. L. 86–3421959—Subsec. (a). substituted “1 cent for each gallon of gasoline so used on which tax was paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon” for “1 cent for each gallon of gasoline so used”.

Pub. L. 86–342Subsec. (b)(1)(A). substituted “1 cent at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon” for “1 cent for each gallon of gasoline so used”.

Pub. L. 85–859, § 164(a)1958—Subsec. (c). , permitted, in cases where $1,000 or more is payable to any person with respect to gasoline used during a calendar quarter, the filing of a claim on or before the last day of the first calendar quarter following the calendar quarter for which the claim is filed.

Pub. L. 85–859, § 163(d)(3)Subsec. (i)(2), (3). , substituted “section 6416(b)(2)(I) and (J)” for “section 6416(b)(2) (J) and (K)” in cl. (2), and “section 6416(b)(2)(H)” for “section 6416(b)(2)(L)” in cl. (3).

1956—Subsec. (d)(2). Act , substituted “4263(a)” for “4262(b)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2006 Amendment

Pub. L. 109–280section 1207(g)(1) of Pub. L. 109–280section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2005 Amendment

Pub. L. 109–59Pub. L. 108–357section 11151(f)(1) of Pub. L. 109–59section 4081 of this titleAmendment by effective as if included in the provisions of the American Jobs Creation Act of 2004, , to which such amendment relates, see , set out as a note under .

Effective Date of 2004 Amendment

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

section 851(d)(1) of Pub. L. 108–357section 851(d)(4) of Pub. L. 108–357section 4082 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1998 Amendments

Pub. L. 105–206section 6023(32) of Pub. L. 105–206section 34 of this titleAmendment by section 6023(24)(A), (C) of effective , see , set out as a note under .

section 6010(g)(3) of 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 .

Pub. L. 105–178, title IX, § 9009(c)112 Stat. 507

section 6427 of this title“The amendments made by this section [amending this section and ] shall take effect on .”
, , , provided that:

Effective Date of 1997 Amendment

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

Effective Date of 1996 Amendment

Pub. L. 104–188section 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 13163(b) of Pub. L. 103–66section 13163(d) of Pub. L. 103–66section 4041 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 103–66section 13241(g) of Pub. L. 103–66section 4041 of this titleAmendment by section 13241(f)(6), (7) of effective , see , set out as a note under .

Pub. L. 103–66section 13242(e) of Pub. L. 103–66section 4041 of this titleAmendment by section 13242(d)(20), (22)–(24) of effective , see , set out as a note under .

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)(6)–(8), (15) 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)(3)(E), (F) 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 Amendment

Pub. L. 100–203section 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. 99–514section 4082 of this titlesection 1703 of Pub. L. 99–514section 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 .

Pub. L. 99–499section 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. 98–369section 475(a) of Pub. L. 98–369section 21 of this titleAmendment by applicable to taxable years beginning after , and to carrybacks from such years, see , set out as a note under .

Effective Date of 1983 Amendments

Pub. L. 97–473section 204 of Pub. L. 97–473section 7871 of this titleFor effective date of amendment by , see , set out as an Effective Date note under .

Pub. L. 97–424section 511(h) of Pub. L. 97–424section 4041 of this titleAmendment by section 511(c)(1), (3) of effective , see , set out as a note under .

section 515(b)(7) of Pub. L. 97–424section 515(c) of Pub. L. 97–424section 34 of this titleAmendment by applicable with respect to articles sold after , see , set out as a note under .

Effective Date of 1980 Amendment

Pub. L. 96–222Pub. L. 95–618section 108(c)(7) of Pub. L. 96–222section 48 of this titleAmendment by effective as if included in the provisions of the Energy Tax Act of 1978, , to which such amendment relates, see , set out as a note under .

Effective Date of 1978 Amendment

section 222(a)(1) of Pub. L. 95–618section 222(b) of Pub. L. 95–618section 4041 of this titleAmendment by applicable with respect to uses after , see , set out as a note under .

Pub. L. 95–618section 233(d) of Pub. L. 95–618section 34 of this titleAmendment by section 233(a)(1), (3)(A) of effective on first day of first calendar month which begins more than 10 days after , see , set out as a note under .

Effective Date of 1976 Amendment

Pub. L. 94–455, title XIX, § 1906(a)(27)(A)(ii)90 Stat. 1827

“The amendments made by clause (i) [amending this section] shall only apply with respect to gasoline used as a fuel after .”
, , , provided that:

Pub. L. 94–455section 1906(d)(1) of Pub. L. 94–455section 6013 of this titleAmendment by section 1906(a)(27)(B)–(D), (b)(13)(A) of effective on first day of first month which begins more than 90 days after , see , set out as a note under .

Effective Date of 1970 Amendment

Pub. L. 91–258section 207(b) of Pub. L. 91–258Pub. L. 91–258section 4041 of this titleAmendment by section 205(b)(1), (c)(8) of effective , and amendment by applicable with respect to taxable years ending after , see section 211(a), (b) of , set out as a note under .

Effective Date of 1965 Amendment

Pub. L. 89–44section 809(f) of Pub. L. 89–44section 6420 of this titleAmendment by applicable with respect to gasoline used on or after , see , set out as a note under .

Effective Date of 1962 Amendment

Pub. L. 87–508, § 5(d)76 Stat. 119

“The amendments made by subsection (c)(2) [amending this section] shall apply only in respect of claims filed with respect to gasoline used on or after .”
, , , provided in part that:

Effective Date of 1961 Amendment

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

Effective Date of 1958 Amendment

section 163(d)(3) of Pub. L. 85–859section 1(c) of Pub. L. 85–859section 6415 of this titleAmendment by effective on first day of first calendar quarter which begins more than 60 days after , see , set out as a note under .

Pub. L. 85–859, title I, § 164(b)72 Stat. 1312

“The amendment made by subsection (a) [amending this section] shall apply only with respect to claims the last day for the filing of which occurs after the effective date specified in section 1(c) of this Act.”
, , , provided that:

Effective Date of 1956 Amendment

section 4261 of this titleAmendment by act , applicable to amounts paid on or after first day of first month which begins more than sixty days after , for transportation commencing on or after such first day, see section 6 of act , set out as a note under .