26 U.S.C. § 6427

Editorial Notes

References in Text

section 40B of this titleSection 6426(k)(3) of this titlePub. L. 117–169Pub. L. 117–169Section 6426(k)(3), referred to in subsec. (e)(6)(E), probably should be a reference to , which contains a definition of “sustainable aviation fuel”. , as enacted by , does not define that term. However, a prior version of the bill that became contained an amendment adding subsec. (k) to section 6426 that did contain such a par. (3) that adopted the definitions in section 40B.

Pub. L. 108–357, title III, § 301(c)(7)Oct. 22, 2004118 Stat. 1461Section 4081(c), referred to in subsec. (f)(1), was repealed by , , .

Pub. L. 108–357, title VIII, § 853(d)(1)Oct. 22, 2004118 Stat. 1612Section 4091, referred to in subsec. (f)(1), (2)(A)(ii), (B)(ii), was repealed by , , .

Amendments

Pub. L. 117–169, § 13203(d)(2)(B)(i)2022—Subsec. (e). , substituted “alternative fuel, or sustainable aviation fuel” for “or alternative fuel” in heading.

Pub. L. 117–169, § 13203(d)(2)(B)(ii)Subsec. (e)(1). , inserted “or the sustainable aviation fuel mixture credit” after “alternative fuel mixture credit”.

Pub. L. 117–169, § 13201(b)(2)December 31, 2024December 31, 2022Subsec. (e)(6)(B). , substituted “” for “”.

Pub. L. 117–169, § 13201(e)December 31, 2024December 31, 2021Subsec. (e)(6)(C). , substituted “” for “”.

Pub. L. 117–169, § 13203(d)(2)(B)(iii)Subsec. (e)(6)(E). , added subpar. (E).

Pub. L. 116–260December 31, 2021December 31, 20202020—Subsec. (e)(6)(C). substituted “” for “”.

Pub. L. 116–94, § 121(b)(1)(B)December 31, 2022December 31, 20172019—Subsec. (e)(6)(B). , substituted “” for “”.

Pub. L. 116–94, § 133(a)(2)December 31, 2020December 31, 2017Subsec. (e)(6)(C). , substituted “” for “”.

Pub. L. 115–123, § 40407(b)(2)December 31, 2017December 31, 20162018—Subsec. (e)(6)(B). , substituted “” for “”.

Pub. L. 115–123, § 40415(a)(2)December 31, 2017December 31, 2016Subsec. (e)(6)(C). , substituted “” for “”.

Pub. L. 114–113, § 185(b)(2)December 31, 2016December 31, 20142015—Subsec. (e)(6)(B). , substituted “” for “”.

Pub. L. 114–113, § 192(a)(2)December 31, 2016December 31, 2014Subsec. (e)(6)(C). , substituted “” for “”.

Pub. L. 113–295, § 160(a)(2)December 31, 2014December 31, 20132014—Subsec. (e)(6)(B). , substituted “” for “”.

Pub. L. 113–295, § 160(c)(2)(A)Subsec. (e)(6)(C). , (B), substituted “any” for “except as provided in subparagraph (D), any” and inserted “and” at end.

Pub. L. 113–295, § 160(b)(2)December 31, 2014December 31, 2013, substituted “” for “”.

Pub. L. 113–295, § 160(c)(2)(C)September 30, 2014Subsec. (e)(6)(D), (E). , redesignated subpar. (E) as (D) and struck out former subpar. (D) which read as follows: “any alternative fuel (as so defined) involving liquefied hydrogen sold or used after , and”.

Pub. L. 112–240, § 405(b)(2)December 31, 2013December 31, 20112013—Subsec. (e)(6)(B). , substituted “” for “”.

Pub. L. 112–240, § 412(b)(1)December 31, 2013December 31, 2011Subsec. (e)(6)(C). , substituted “(as defined in section 6426(d)(2))” for “or alternative fuel mixture (as defined in subsection (d)(2) or (e)(3) of section 6426)” and “,” for “, and”.

Pub. L. 112–240, § 412(b)(2)(A)Subsec. (e)(6)(D). , struck out “or alternative fuel mixture” after “any alternative fuel”.

Pub. L. 112–240, § 412(b)(2)(B)Subsec. (e)(6)(E). , (3), added subpar. (E).

Pub. L. 111–312, § 708(c)(1)December 31, 2011December 31, 20102010—Subsec. (e)(6)(A). , substituted “” for “”.

Pub. L. 111–312, § 701(b)(2)December 31, 2011December 31, 2009Subsec. (e)(6)(B). , substituted “” for “”.

Pub. L. 111–312, § 704(a)December 31, 2011December 31, 2009Subsec. (e)(6)(C). , substituted “” for “”.

Pub. L. 110–343, § 203(c)(2)2008—Subsec. (e)(5). , added par. (5). Former par. (5) redesignated (6).

Pub. L. 110–343, § 202(a)December 31, 2009December 31, 2008Subsec. (e)(5)(B). , substituted “” for “”.

Pub. L. 110–343, § 203(c)(2)Subsec. (e)(6). , redesignated par. (5) as (6).

Pub. L. 110–343, § 204(a)(3)December 31, 2009September 30, 2009Pub. L. 110–343, § 203(c)(2)Subsec. (e)(6)(C). , which directed amendment of subsec. (e)(5)(C) by substituting “” for “”, was executed by making the substitution in par. (6)(C), to reflect the probable intent of Congress and the redesignation of par. (5) as (6) by . See above.

Pub. L. 110–172, § 11(a)(37)2007—Subsec. (e)(3). , redesignated par. (3), relating to termination, as (5).

Pub. L. 110–172, § 11(a)(37)Subsec. (e)(5). , redesignated par. (3), relating to termination, as (5).

Pub. L. 110–172, § 11(e)(1)Subsec. (e)(5)(B). , substituted “2008” for “2006”.

Pub. L. 110–172, § 5(a)(1)(C)Subsec. (i)(3). , substituted “mixture credits and the alternative fuel credit” for “alcohol fuel and biodiesel mixture credit” in heading.

Pub. L. 110–172, § 5(a)(1)(A)Subsec. (i)(3)(A). , in introductory provisions, inserted “or under subsection (e)(2) by any person with respect to an alternative fuel (as defined in section 6426(d)(2))” after “section 6426”.

Pub. L. 110–172, § 5(a)(1)(B)Subsec. (i)(3)(A)(i), (B). , inserted “or (e)(2)” after “subsection (e)(1)”.

lPub. L. 110–172, § 11(a)(38)Pub. L. 109–432, § 420(a)Subsec. ()(4)(A)(ii). , which directed substitution of “section 4081(a)(2)(A)(iii)” for “section 4081(a)(2)(iii)”, could not be executed, because “section 4081(a)(2)(iii)” did not appear subsequent to amendment by . See 2006 Amendment note below.

Pub. L. 110–172, § 11(a)(39)(A)Subsecs. (p), (q). , redesignated subsec. (q) as (p) and struck out heading and text of former subsec. (p). Text of former subsec. (p) read as follows: “Except as provided in subsection (k), if—

“(1) any tax is imposed by section 4081 at a rate determined under subsection (c) thereof on gasohol (as defined in such subsection), and

“(2) such gasohol is used as a fuel in any aircraft in noncommercial aviation (as defined in section 4041(c)(2),

the Secretary shall pay (without interest) to the ultimate purchaser of such gasohol an amount equal to 1.4 cents (2 cents in the case of a mixture none of the alcohol in which consists of ethanol) multiplied by the number of gallons of gasohol so used.”

Pub. L. 109–432, § 420(b)(3)llll2006—Subsec. (i)(4)(A). , substituted “paragraph (4)(C) or (5)” for “paragraph (4)(B), (5), or (6)” in introductory provisions and cl. (i) and “()(4)(C)(ii), and ()(5)” for “()(5), and ()(6)” in concluding provisions.

lPub. L. 109–432, § 420(b)(4)Subsec. ()(1). , substituted “paragraph (4)(C)(i)” for “paragraph (4)(B)”.

lPub. L. 109–432, § 420(a)Subsec. ()(4). , amended heading and text of par. (4) generally, substituting provisions relating to refunds for kerosene used in commercial aviation, refunds for kerosene used in noncommercial aviation, and payments to ultimate, registered vendor, consisting of subpars. (A) to (C), for provisions relating to refunds for kerosene used in commercial aviation and payment to ultimate, registered vendor, consisting of subpars. (A) and (B).

lPub. L. 109–432, § 420(b)(1)Subsec. ()(5), (6). , redesignated par. (6) as (5) and struck out former par. (5), which related to refunds for kerosene used in noncommercial aviation.

Pub. L. 109–59, § 11113(b)(3)(C)(ix)2005—Subsec. (e). , substituted “, biodiesel, or alternative fuel” for “or biodiesel used to produce alcohol fuel and biodiesel mixtures” in heading.

Pub. L. 109–59, § 11113(b)(3)(C)(i)Subsec. (e)(1). , inserted “or the alternative fuel mixture credit” after “biodiesel mixture credit”.

Pub. L. 109–59, § 11113(b)(3)(C)(iii)Subsec. (e)(2). , added par. (2). Former par. (2) redesignated (3).

Pub. L. 109–59, § 11113(b)(3)(C)(iv)Subsec. (e)(3). , substituted “under paragraph (1) or (2) with respect to any mixture or alternative fuel” for “under paragraph (1) with respect to any mixture”.

Pub. L. 109–59, § 11113(b)(3)(C)(ii), redesignated par. (2) as (3).

Pub. L. 109–59, § 11113(b)(3)(C)(v)Subsec. (e)(4). , added par. (4).

Pub. L. 109–58, § 1344(a)Pub. L. 109–59, § 11113(b)(3)(C)(v)Subsec. (e)(4)(B). , which directed amendment of par. (4)(B) by substituting “2008” for “2006”, could not be executed because there was no par. (4) prior to amendment by . See 2007 Amendment note above relating to subsec. (e)(5)(B).

Pub. L. 109–59, § 11113(b)(3)(C)(ii)Pub. L. 109–59, § 11113(b)(3)(C)(v)Subsec. (e)(5). , which directed amendment of subsec. (e) by redesignating par. (4) as (5), could not be executed because there was no par. (4) prior to amendment by . See 2005 and 2007 Amendment notes above.

Pub. L. 109–59, § 11113(b)(3)(C)(vi)Subsec. (e)(5)(C), (D). –(viii), added subpars. (C) and (D).

Pub. L. 109–59, § 11151(a)(1)Subsec. (f). , struck out subsec. (f) which related to payment by Secretary of an amount equal to the excess of the regular tax rate over the incentive tax rate with respect to any gasoline, diesel fuel, kerosene, or aviation fuel on which tax was imposed by section 4081 or 4091 at the regular tax rate, which is used by any person in producing a mixture described in section 4081(c) or 4091(c)(1)(A), and which is sold or used in such person’s trade or business.

Pub. L. 109–58, § 1343(b)(3)lSubsec. (i)(1), (2)(A). , inserted “(m),” after “(),” in par. (1) and in par. (2)(A) in introductory provisions.

Pub. L. 109–59, § 11161(b)(3)(D)(ii)llllSubsec. (i)(4)(A). , which directed amendment of subpar. (A) by substituting “subsections (b)(4), ()(5), and ()(6)” for “subsection (b)(4) and subsection ()(5)” in concluding provisions, was executed by making the substitution for “subsections (b)(4) and subsection ()(5)” to reflect the probable intent of Congress.

Pub. L. 109–59, § 11161(b)(3)(D)(i), substituted “paragraph (4)(B), (5), or (6)” for “paragraph (4)(B) or (5)” in two places.

lPub. L. 109–59, § 11161(b)(3)(B)Subsec. (). , substituted “and kerosene” for “, kerosene and aviation fuel” in heading.

lPub. L. 109–59, § 11161(b)(2)(A)Subsec. ()(2). , reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of this subsection, the term ‘nontaxable use’ means—

“(A) in the case of diesel fuel or kerosene, any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax, and

“(B) in the case of aviation-grade kerosene—

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

“(ii) any use in commercial aviation (within the meaning of section 4083(b)).”

lPub. L. 109–59, § 11161(b)(3)(E)(iv)Subsec. ()(4). , substituted “kerosene used in commercial aviation” for “aviation-grade kerosene” in heading.

lPub. L. 109–59, § 11161(b)(3)(E)(i)Subsec. ()(4)(A). , struck out “aviation-grade” before “kerosene” in introductory provisions.

lPub. L. 109–59, § 11161(b)(3)(E)(ii)Subsec. ()(4)(A)(ii). , substituted “section 4081(a)(2)(iii)” for “section 4081(a)(2)(A)(iv)”.

lPub. L. 109–59, § 11161(b)(3)(E)(iii)Subsec. ()(4)(B). , substituted “kerosene used in commercial aviation as described in subparagraph (A)” for “aviation-grade kerosene” in introductory provisions.

lPub. L. 109–59, § 11161(b)(2)(B)Subsec. ()(5). , added par. (5). Former par. (5) redesignated (6).

lPub. L. 109–59, § 11162(b)Subsec. ()(6). , struck out “farmers and” before “State and local governments” in heading.

Pub. L. 109–59, § 11161(b)(2)(B), redesignated par. (5) as (6).

lPub. L. 109–59, § 11162(a)Subsec. ()(6)(A). , reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply to diesel fuel or kerosene used—

“(i) on a farm for farming purposes (within the meaning of section 6420(c)), or

“(ii) by a State or local government.”

lPub. L. 109–59, § 11161(b)(3)(F)Subsec. ()(6)(B). , substituted “kerosene used in aviation” for “aviation-grade kerosene” in introductory provisions.

lPub. L. 109–59, § 11163(c)(1)Subsec. ()(6)(C). , substituted “Except as provided in subparagraph (D), the amount” for “The amount” in introductory provisions.

lPub. L. 109–59, § 11163(c)(2)Subsec. ()(6)(D). , added subpar. (D).

Pub. L. 109–58, § 1343(b)(1)oSubsecs. (m), (n). , added subsec. (m) and redesignated former subsec. (m) as (n). Former subsec. (n) redesignated ().

oPub. L. 109–58, § 1343(b)(1)ooSubsec. (). , redesignated subsec. (n) as (). Former subsec. () redesignated (p).

Pub. L. 109–59, § 11151(a)(2)ooPub. L. 109–59, which directed the redesignation of subsec. (p) as () and the striking of former subsec. (), to be treated as not having been enacted. See Construction of Amendment by note below.

Pub. L. 109–58, § 1343(b)(1)oSubsec. (p). , redesignated subsec. () as (p). Former subsec. (p) redesignated (q).

Pub. L. 109–59, § 11151(a)(2)oPub. L. 109–59, which directed the redesignation of subsec. (p) as (), to be treated as not having been enacted. See Construction of Amendment by note below.

Pub. L. 109–58, § 1343(b)(1)Subsec. (q). , redesignated subsec. (p) as (q).

Pub. L. 108–357, § 857(b)2004—Subsec. (b)(4). , added par. (4).

Pub. L. 108–357, § 301(c)(9)Subsec. (e). , added subsec. (e).

Pub. L. 108–357, § 870(b)Subsec. (h). , amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: “Except as provided in subsection (k), if any gasoline blend stock or additive (within the meaning of section 4083(a)(2)) is not used by any person to produce gasoline and such person establishes that the ultimate use of such gasoline blend stock or additive is not to produce gasoline, the Secretary shall pay (without interest) to such person an amount equal to the aggregate amount of the tax imposed on such person with respect to such gasoline blend stock or additive.”

Pub. L. 108–357, § 851(d)(3)Subsec. (i)(2)(C). , added subpar. (C).

Pub. L. 108–357, § 301(c)(10)(F)Subsec. (i)(3). , substituted “alcohol fuel and biodiesel mixture” for “alcohol mixture” in heading.

Pub. L. 108–357, § 301(c)(10)(A)Subsec. (i)(3)(A). –(C), substituted “a mixture described in section 6426” for “gasoline, diesel fuel, or kerosene used to produce a qualified alcohol mixture (as defined in section 4081(c)(3))” in introductory provisions, substituted “subsection (e)(1)” for “subsection (f)” in two places, and inserted concluding provisions.

Pub. L. 108–357, § 301(c)(10)(D)Subsec. (i)(3)(B). , (E), substituted “subsection (e)(1)” for “subsection (f)(1)” and “45 days of the date of the filing of such claim (20 days in the case of an electronic claim)” for “20 days of the date of the filing of such claim”.

Pub. L. 108–357, § 857(c)Subsec. (i)(4)(A). , which directed the insertion of “subsections (b)(4) and” after “filed under”, was executed by making the insertion in concluding provisions, to reflect the probable intent of Congress.

Pub. L. 108–357, § 853(c)(2)lll, substituted “paragraph (4)(B) or (5) of subsection ()” for “subsection ()(5)” in introductory provisions and in cl. (i) and substituted “subsection ()(5)” for “the preceding sentence” before period at end of concluding provisions.

Pub. L. 108–357, § 853(d)(2)(J)Subsec. (j)(1). , substituted “and 4081” for “, 4081, and 4091”.

lPub. L. 108–357, § 853(d)(2)(K)(i)Subsec. ()(1). , reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “Except as otherwise provided in this subsection and in subsection (k), if—

“(A) any diesel fuel or kerosene on which tax has been imposed by section 4041 or 4081, or

“(B) any aviation fuel on which tax has been imposed by section 4091,

is used by any person in a nontaxable use, the Secretary shall pay (without interest) to the ultimate purchaser of such fuel an amount equal to the aggregate amount of tax imposed on such fuel under section 4041, 4081, or 4091, as the case may be.”

lPub. L. 108–357, § 853(c)(3)Subsec. ()(2)(B). , amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “in the case of aviation fuel, any use which is exempt from the tax imposed by section 4041(c)(1) other than by reason of a prior imposition of tax.”

lPub. L. 108–357, § 241(a)(2)(D)Subsec. ()(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—

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

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

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

lPub. L. 108–357, § 853(c)(1)Subsec. ()(4). , amended heading and text of par. (4) generally. Text read as follows: “In the case of fuel used in commercial aviation (as defined in section 4092(b)) (other than supplies for vessels or aircraft within the meaning of section 4221(d)(3)), paragraph (1) shall not apply to so much of the tax imposed by section 4091 as is attributable to—

“(A) the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section, and

September 30, 1995“(B) in the case of fuel purchased after , so much of the rate of tax specified in section 4091(b)(1) as does not exceed 4.3 cents per gallon.”

lPub. L. 108–357, § 853(d)(2)(K)(ii)Subsec. ()(5)(B). , substituted “Paragraph (1) shall not apply to kerosene (other than aviation-grade kerosene)” for “Paragraph (1)(A) shall not apply to kerosene” in introductory provisions.

Pub. L. 105–206, § 6016(b)1998—Subsec. (d). , in heading, substituted “other aircraft uses” for “helicopters” and, in concluding provisions, inserted “or a fixed-wing aircraft” after “helicopter”.

Pub. L. 105–206, § 6023(25)Subsec. (f)(3). , struck out “, (e),” after “subsection (d)”.

Pub. L. 105–178, § 9003(a)(2)Subsec. (f)(4). , substituted “2007” for “1999”.

Pub. L. 105–206, § 6023(26)(B)oSubsec. (i)(1). , substituted “()” for “(q)”.

Pub. L. 105–206, § 6023(26)(B)oSubsec. (i)(2)(A). , substituted “()” for “(q)”.

Pub. L. 105–178, § 9009(a), reenacted heading without change and amended text of subpar. (A) generally. Prior to amendment, text read as follows: “If $1,000 or more is payable under subsections (a), (b), (d), (h), and (q) to any person with respect to fuel used during any of the first 3 quarters of his taxable year, a claim may be filed under this section with respect to fuel used, during such quarter.”

Pub. L. 105–206, § 6017(a)Subsec. (i)(2)(B). , reenacted heading without change and amended text of subpar. (B) generally. Prior to amendment, text read as follows: “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, § 9009(b)(1)Subsec. (i)(4), (5). , redesignated par. (5) as (4) and struck out par. (4) which read as follows:

Special rule for refunds under subsection (l“(4) ).—

In generalll“(A) .—If at the close of any of the 1st 3 quarters of the taxable year of any person, at least $750 is payable under subsection () to such person with respect to fuel used during such quarter or any prior quarter during the taxable year (and for which no other claim has been filed), a claim may be filed under subsection () with respect to such fuel.

Time for filing claim“(B) .—No claim filed under this paragraph shall be allowed unless filed during the 1st quarter following the last quarter included in the claim.”

Pub. L. 105–178, § 9009(b)(2)Subsec. (k)(2). , reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply to a payment of a claim filed under paragraph (2), (3), (4), or (5) of subsection (i).”

lPub. L. 105–178, § 9006(b)(2)(A)November 1, 1998October 1, 1999Subsec. ()(3)(B)(ii). , substituted “” for “”.

lPub. L. 105–178, § 9006(b)(2)(B)October 31, 1998September 30, 1999Subsec. ()(3)(B)(iii). , substituted “” for “”.

Pub. L. 105–206, § 6023(26)(A)oSubsecs. (m) to (p). , redesignated subsecs. (n), (p), (q), and (r) as (m), (n), (), and (p), respectively.

Pub. L. 105–206, § 6023(26)(A)oSubsec. (q). , redesignated subsec. (q) as ().

Pub. L. 105–206, § 6023(16)Subsec. (q)(2). , substituted “section 4041(c)(2)” for “section 4041(c)(4)”.

Pub. L. 105–206, § 6023(26)(A)Subsec. (r). , redesignated subsec. (r) as (p).

Pub. L. 105–34, § 1032(e)(7)1997—Subsec. (f). , inserted “kerosene,” after “diesel fuel,” in subsec. heading and in text of par. (1).

Pub. L. 105–34, § 1032(e)(8)Subsec. (f)(2)(A)(i), (B)(i). , substituted “, diesel fuel, or kerosene” for “or diesel fuel”.

Pub. L. 105–34, § 1032(e)(7)Subsec. (f)(3). , inserted “kerosene,” after “diesel fuel,”.

Pub. L. 105–34, § 1032(e)(9)Subsec. (i)(3)(A). , substituted “, diesel fuel, or kerosene” for “or diesel fuel” in introductory provisions.

Pub. L. 105–34, § 1032(e)(10)Subsec. (i)(4). , amended heading generally. Prior to amendment, heading read as follows: “Special rule for nontaxable uses of diesel fuel and aviation fuel taxed under section 4081 or 4091”.

Pub. L. 105–34, § 1032(c)(3)(E)Subsec. (i)(5)(A)(i). , inserted “($100 or more in the case of kerosene)” after “$200 or more”.

lPub. L. 105–34, § 1032(c)(3)(D)Subsec. (). , inserted “, kerosene,” after “diesel fuel” in heading.

lPub. L. 105–34, § 1032(c)(3)(A)Subsec. ()(1)(A), (2)(A). , inserted “or kerosene” after “diesel fuel”.

lPub. L. 105–34, § 1032(c)(3)(A)Subsec. ()(5). , inserted “or kerosene” after “diesel fuel” in heading.

lPub. L. 105–34, § 1032(c)(3)(A)Subsec. ()(5)(A). , inserted “or kerosene” after “diesel fuel” in introductory provisions.

lPub. L. 105–34, § 1032(c)(3)(B)Subsec. ()(5)(B). , added subpar. (B) and redesignated former subpar. (B) as (C).

lPub. L. 105–34, § 1032(c)(3)(B)Subsec. ()(5)(C). , (C), redesignated subpar. (B) as (C) and substituted “subparagraph (A) or (B)” for “subparagraph (A)” in introductory provisions.

Pub. L. 104–188, § 1703(k)1996—Subsec. (f)(4). , substituted “1999” for “1995”.

Pub. L. 104–188, § 1606(a)Subsec. (g). , struck out subsec. (g) which related to advance repayment of increased diesel fuel tax to original purchasers of diesel-powered automobiles and light trucks.

Pub. L. 104–188, § 1606(b)(2)Subsec. (i)(1), (2)(A). , struck out “(g),” after “(d),” and “(or a qualified diesel powered highway vehicle purchased)” after “with respect to fuel used” wherever appearing.

lPub. L. 104–188, § 1702(b)(2)(B)Pub. L. 103–66lSubsec. ()(4). , amended par. (4), as in effect before the amendments made by the Revenue Reconciliation Act of 1993 [ch. I, §§ 13001–13444, of title XIII of ], by inserting before the period “unless such fuel was used by a State or any political subdivision thereof”. See 1993 Amendment note below for subsec. ().

Pub. L. 103–66, § 13242(d)(21)1993—Subsec. (a). , substituted “paragraph (2) or (3) of section 4041(a) or section 4041(c)” for “section 4041(a) or (c)” in introductory provisions.

Pub. L. 103–66, § 13242(d)(25)Subsec. (b)(1). , substituted “if any fuel other than gasoline (as defined in section 4083(a))” for “if any fuel” in introductory provisions and “4081” for “4091” in introductory and concluding provisions.

Pub. L. 103–66, § 13241(f)(8)(B)Subsec. (b)(2). , substituted “Reduction” for “3-cent reduction” in heading.

Pub. L. 103–66, § 13242(d)(25)(B)Subsec. (b)(2)(A). , substituted “4081” for “4091”.

Pub. L. 103–66, § 13241(f)(8)(A), substituted “7.4 cents” for “3.1 cents”.

Pub. L. 103–66, § 13242(d)(21)Subsec. (c). , substituted “paragraph (2) or (3) of section 4041(a) or section 4041(c)” for “section 4041(a) or (c)”.

Pub. L. 103–66, § 13242(d)(26)(A)Subsec. (f)(1). , substituted “or 4091(c)(1)(A)” for “, 4091(c)(1)(A), or 4091(d)(1)(A)”.

Pub. L. 103–66, § 13242(d)(26)(B)Subsec. (f)(2). , amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “For purposes of paragraph (1)—

Regular tax rate“(A) .—The term ‘regular tax rate’ means—

“(i) in the case of gasoline, the aggregate rate of tax imposed by section 4081 determined without regard to subsection (c) thereof,

“(ii) in the case of diesel fuel, the aggregate rate of tax imposed by section 4091 on such fuel determined without regard to subsection (c) thereof, and

“(iii) in the case of aviation fuel, the aggregate rate of tax imposed by section 4091 on such fuel determined without regard to subsection (d) thereof.

Incentive tax rate“(B) .—The term ‘incentive tax rate’ means—

“(i) in the case of gasoline, the aggregate rate of tax imposed by section 4081 with respect to fuel described in subsection (c)(1) thereof,

“(ii) in the case of diesel fuel, the aggregate rate of tax imposed by section 4091 with respect to fuel described in subsection (c)(1)(B) thereof, and

“(iii) in the case of aviation fuel, the aggregate rate of tax imposed by section 4091 with respect to fuel described in subsection (d)(1)(B) thereof.”

Pub. L. 103–66, § 13242(d)(27)Subsec. (h). , substituted “section 4083(a)(2)” for “section 4082(b)”.

Pub. L. 103–66, § 13242(c)(2)(B)Subsec. (i)(1). , substituted “otherwise provided in this subsection” for “provided in paragraphs (2), (3), and (4)”.

Pub. L. 103–66, § 13242(d)(28)(A)Subsec. (i)(3). , substituted “alcohol mixture” for “gasohol” in heading.

Pub. L. 103–66, § 13242(d)(28)(B)Subsec. (i)(3)(A). , substituted “gasoline or diesel fuel used to produce a qualified alcohol mixture (as defined in section 4081(c)(3))” for “gasoline used to produce gasohol (as defined in section 4081(c)(1))”.

Pub. L. 103–66, § 13242(c)(2)(D)Subsec. (i)(3)(C). , added subpar. (C).

Pub. L. 103–66, § 13242(d)(30)Subsec. (i)(4). , inserted “4081 or” before “4091” in heading.

Pub. L. 103–66, § 13242(c)(2)(A)Subsec. (i)(5). , added par. (5).

Pub. L. 103–66, § 13242(d)(29)Subsec. (j)(1). , substituted “sections 4041, 4081, and 4091” for “section 4041”.

Pub. L. 103–66, § 13242(c)(2)(C)Subsec. (k)(2). , substituted “(4), or (5)” for “or (4)”.

lPub. L. 103–66, § 13242(d)(31)Subsec. (). , amended subsec. heading and headings and text of pars. (1) to (4) generally. Prior to amendment, pars. (1) to (4) read as follows:

In general“(1) .—Except as provided in subsection (k) and in paragraphs (3) and (4) of this subsection, if any fuel on which tax has been imposed by section 4091 is used by any person in a nontaxable use, the Secretary shall pay (without interest) to the ultimate purchaser of such fuel an amount equal to the aggregate amount of tax imposed on such fuel under section 4091.

Nontaxable use“(2) .—For purposes of this subsection, the term ‘nontaxable use’ means, with respect to any fuel, any use of such fuel if such use is exempt under section 4041 from the taxes imposed by subsections (a)(1) and (c)(1) of section 4041 (other than by reason of the imposition of tax on any sale thereof).

No refund of certain taxes on fuel used in diesel-powered trains“(3) .—In the case of fuel used in a diesel-powered train, paragraph (1) shall not apply to so much of the tax imposed by section 4091 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate and the diesel fuel deficit reduction rate imposed by such section. The preceding sentence shall not apply in the case of fuel sold for exclusive use by a State or any political subdivision thereof.

No refund of leaking underground storage tank trust fund taxes on fuel used in commercial aviation“(4) .—In the case of fuel used in commercial aviation (as defined in section 4093(c)(2)(B)) (other than supplies for vessels or aircraft within the meaning of section 4221(d)(3)), paragraph (1) shall not apply to so much of the tax imposed by section 4091 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section.”

Pub. L. 103–66, § 13241(f)(9), added pars. (3) and (4) and struck out former pars. (3) and (4) which read as follows:

No refund of leaking underground storage tank trust fund financing tax“(3) .—Paragraph (1) shall not apply to so much of the tax imposed by section 4091 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section in the case of—

“(A) fuel used in a diesel-powered train, and

“(B) fuel used in any aircraft (except as supplies for vessels or aircraft within the meaning of section 4221(d)(3)).

No refund of deficit reduction tax on fuel used in trainsl“(4) .—In the case of fuel used in a diesel-powered train, paragraph (1) also shall not apply to so much of the tax imposed by section 4091 as is attributable to the diesel fuel deficit reduction rate imposed by such section.” See 1996 Amendment note for subsec. ()(4) above.

lPub. L. 103–66, § 13242(c)(1)Subsec. ()(5). , added par. (5).

Pub. L. 103–66, § 13241(f)(10)Subsec. (m). , struck out heading and text of subsec. (m). Text read as follows: “For purposes of subsection (a), in the case of gasoline—

“(1) on which tax was imposed under section 4041(c)(2),

“(2) on which tax was not imposed under section 4081, and

“(3) which was not used as an off-highway business use (within the meaning of section 6421(e)(2)),

the amount of the payment under subsection (a) shall be an amount equal to the amount of gasoline used as described in subsection (a) or resold multiplied by the rate equal to the excess of the rate of tax imposed by section 4041(c)(2) over the rate of tax imposed by section 4081.”

oPub. L. 103–66, § 13241(f)(10)olOctober 1, 1999Subsec. (). , struck out heading and text of subsec. (). Text read as follows: “Except with respect to taxes imposed by section 4041(d) and sections 4081 and 4091 at the Leaking Underground Storage Tank Trust Fund financing rate, subsections (a), (b), (c), (d), (g), (h), and () shall only apply with respect to fuels purchased before .”

oPub. L. 102–2401991—Subsecs. (g)(5), (). substituted “1999” for “1995”.

Pub. L. 101–508, § 11211(b)(5)1990—Subsec. (b)(2)(A). , substituted “shall be 3.1 cents per gallon less than the aggregate rate at which tax was imposed on such fuel by section 4041(a) or 4091, as the case may be” for “shall not exceed 12 cents”.

Pub. L. 101–508, § 11801(a)(46)Subsec. (e). , struck out subsec. (e) which required payment of refunds of gasoline or fuel tax to ultimate purchasers where such gasoline or fuel was used in a qualified taxicab engaged exclusively in furnishing qualified taxicab services.

Pub. L. 101–508, § 11213(b)(3)Sept. 30, 1993Sept. 30, 1995Subsec. (f). , amended subsec. (f) generally, restructuring and restating pars. (1) to (3) as (1) to (4) and extending the termination date from , to .

Pub. L. 101–508, § 11211(d)(7)Subsec. (g)(5). , substituted “1995” for “1993”.

Pub. L. 101–508, § 11801(c)(23)(A)Subsec. (i)(1). , struck out “(e),” before “(g),”.

Pub. L. 101–508, § 11801(c)(23)(B)Subsec. (i)(2)(A). , amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “If—

“(i) $1,000 or more is payable under subsections (a), (b), (d), (e), (g), (h), and (q), or

“(ii) $50 or more is payable under subsection (e),

to any person with respect to fuel used (or a qualified diesel powered highway vehicle purchased) during any of the first three quarters of his taxable year, a claim may be filed under this section by the purchaser with respect to fuel used (or a qualified diesel powered highway vehicle purchased) during such quarter.”

Pub. L. 101–508, § 11801(c)(23)(C)Subsec. (i)(2)(B), (C). , redesignated subpar. (C) as (B) and struck out former subpar. (B) “Special rule” which read as follows: “If the requirements of subparagraph (A)(ii) are met by any person for any quarter but the requirements of subparagraph (A)(i) are not met by such person for such quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts referred to in subparagraph (A)(ii).”

lPub. L. 101–508, § 11211(b)(4)(B)(ii)Subsec. ()(1). , inserted reference to par. (4).

lPub. L. 101–508, § 11211(b)(4)(B)(i)Subsec. ()(4). , added par. (4).

oPub. L. 101–508, § 11211(d)(8)Subsec. (). , substituted “1995” for “1993”.

Pub. L. 101–508, § 11211(b)(6)(E)(ii)Subsec. (q). , substituted heading for one which read: “Gasoline used in noncommercial aviation during period rate reduction in effect” and amended text generally. Prior to amendment, text read as follows: “Except as provided in subsection (k), if—

“(1) any tax is imposed by section 4081 on any gasoline,

“(2) such gasoline is used during 1991 as a fuel in any aircraft in noncommercial aviation (as defined in section 4041(c)(4)), and

“(3) no tax is imposed by section 4041(c)(2) on taxable events occurring during 1991 by reason of section 4283,

the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the excess of the aggregate amount of tax paid under section 4081 on the gasoline so used over an amount equal to 6 cents multiplied by the number of gallons of gasoline so used.”

Pub. L. 101–239, § 7812(a)Pub. L. 100–647, § 2001(d)(7)(C)1989—Subsec. (f)(1)(B). , made technical correction to directory language of , see 1988 Amendment note below.

Pub. L. 101–239, § 7822(b)(1)llSubsec. (i)(1). , substituted “subsection (a), (b), (c), (d), (e), (g), (h), (), or (q) by any person” for “subsection (a), (b), (c), (d), (e),, (g), (h), or () by any person”.

Pub. L. 101–239, § 7822(b)(2)Subsec. (i)(2)(A)(i). , amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “$1,000 or more is payable under subsections (a), (b), (d), (e), (g), (h), and or”.

Pub. L. 101–239, § 7822(b)(3)Subsec. (i)(2)(B). , amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “If the requirements of clause (ii) of subparagraph (A) are met by any person for any quarter but the requirements of subparagraph (A)(i) are not met by such person for such quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts referred to in the clause of subparagraph (A) the requirements of which are met by such person for such quarter.”

Pub. L. 101–239, § 7841(d)(20)Subsec. (j)(2). , substituted “section 7602(a)” for “section 7602”.

Pub. L. 101–239, § 7822(b)(4)Subsec. (p). , redesignated subsec. (q), relating to payments for taxes imposed by section 4041(d), as (p).

Pub. L. 101–239, § 7501(b)(3)Subsec. (q). , substituted “1991” for “1990” in pars. (2) and (3).

Pub. L. 101–239, § 7822(b)(4), redesignated subsec. (q), relating to payments for taxes imposed by section 4041(d), as (p).

Pub. L. 100–647, § 2001(d)(7)(B)1988—Subsec. (f)(1)(A). , substituted “regular tax rate” for “regular Highway Trust Fund financing rate” in two places and “incentive tax rate” for “incentive Highway Trust Fund Financing rate”, notwithstanding directory language that “incentive tax rate” was to be substituted for “Highway Trust Fund financing rate”.

Pub. L. 100–647, § 2001(d)(7)(C)Pub. L. 101–239, § 7812(a)Subsec. (f)(1)(B). , as amended by , amended subpar. (B) generally. Prior to amendment, subpar. (B) defined “regular Highway Trust Fund financing rate” and “incentive Highway Trust Fund Financing rate”.

Pub. L. 100–647, § 3002(c)(1)Subsec. (i)(1). , substituted “paragraphs (2), (3), and (4)” for “paragraph (2)”.

Pub. L. 100–647, § 3002(c)(2)lSubsec. (i)(2)(A)(i). , struck out “(),” after “and”.

Pub. L. 100–647, § 3002(a)Subsec. (i)(4). , added par. (4).

Pub. L. 100–647, § 3002(b)Subsec. (k)(2). , substituted “paragraph (2), (3), or (4)” for “paragraph (2) or (3)”.

Pub. L. 100–647, § 1017(c)(10)section 1703(e)(2)(E) of Pub. L. 99–514, substituted “paragraph (2) or (3) of subsection (i).” for “subsection” and all that followed, thereby effecting the purpose of the amendment contained in . See 1986 Amendment note below.

lPub. L. 100–647, § 2001(d)(7)(D)Subsec. ()(2). , inserted “under section 4041” after “exempt”.

lPub. L. 100–647, § 2004(s)(2)Subsec. ()(3)(B). , inserted “(except as supplies for vessels or aircraft within the meaning of section 4221(d)(3))” after “aircraft”.

Pub. L. 100–647, § 1017(c)(3)Subsec. (m)(3). , substituted “6421(e)(2)” for ‘6421(d)(2)”.

Pub. L. 100–647, § 2004(s)(3)Subsecs. (p), (q). , redesignated subsec. (p), relating to gasoline used in noncommercial aviation during period rate reduction in effect, as (q). Former subsec. (q), relating to cross references, redesignated (r).

Pub. L. 100–647, § 2004(s)(3)Subsec. (r). , redesignated subsec. (q), relating to cross references, as (r).

Pub. L. 100–203, § 10502(c)(2)1987—Subsec. (b)(1). , substituted “section 4041(a) or 4091” for first reference to “subsection (a) of section 4041”, “section 4041(a) or 4091, as the case may be” for second reference to “subsection (a) of section 4041”.

Pub. L. 100–203, § 10502(c)(3)Subsec. (e)(1)(B). , inserted “or 4091” after “section 4041”.

Pub. L. 100–203, § 10502(c)(4)Subsec. (f). , amended subsec. (f) generally, substituting new heading for “Gasoline used to produce certain alcohol fuels”, and revising and restating as pars. (1) to (3) provisions of former pars. (1) and (2).

Pub. L. 100–17, § 502(b)(8)Subsec. (g)(5). , substituted “1993” for “1988”.

Pub. L. 100–223, § 405(b)(2)(A)Pub. L. 100–203Subsec. (i)(1). , which directed substitution of “(h), or (p)” for “or (h)”, could not be executed because of prior amendment by . See below.

Pub. L. 100–203, § 10502(c)(5)(A)l, substituted “(h), or ()” for “or (h)”.

Pub. L. 100–223, § 405(b)(2)(B)Pub. L. 100–203Subsec. (i)(2)(A)(i). , which directed substitution of “(h), and (p)” for “and (h)”, could not be executed because of prior amendment by . See below.

Pub. L. 100–203, § 10502(c)(5)(B)l, substituted “(h), and ()” for “and (h)”.

lPub. L. 100–203, § 10502(c)(1)lloSubsecs. () to (n). , added subsec. () and redesignated former subsecs. () to (n) as (m) to (), respectively.

oPub. L. 100–203, § 10502(c)(1)oOctober 1, 1993oSubsec. (). , (6), redesignated subsec. (n) as () and amended it generally, substituting new heading for “Termination of subsections (a), (b), (c), (d), (g), and (h)” and amending text generally. Prior to amendment, text read as follows: “Except with respect to taxes imposed by section 4041(d) and section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, subsections (a), (b), (c), (d), (g), and (h) shall only apply with respect to fuels purchased before .” Former subsec. () redesignated (p).

Pub. L. 100–17, § 502(b)(9)oPub. L. 99–514Pub. L. 100–203, substituted “1993” for “1988” in subsec. (m), which was successively redesignated to subsec. () by and .

Pub. L. 100–223, § 405(b)(1)Subsec. (p). , added subsec. (p). Former subsec. (p) redesignated (q).

Pub. L. 100–203, § 10502(c)(1)o, redesignated subsec. () as (p). Former subsec. (p) redesignated (q).

Pub. L. 100–223, § 405(b)(1)Subsec. (q). , redesignated subsec. (p), relating to payments for taxes imposed by section 4041(d), as (q).

Pub. L. 100–203, § 10502(c)(1), redesignated subsec. (p), relating to cross references, as (q).

Pub. L. 99–514, § 1703(e)(2)(A)1986—Subsec. (a). , substituted “subsection (k)” for “subsection (j)”.

Pub. L. 99–514, § 1899A(55)Subsec. (b)(1). , substituted “otherwise provided in this subsection” for “provided in paragraph (2)”.

Pub. L. 99–514, § 1703(e)(2)(A), substituted “subsection (k)” for “subsection (j)”.

Pub. L. 99–514, § 1877(b)(2)Subsec. (b)(2)(A). , substituted “subparagraphs (B) and (C)” for “subparagraph (B)”.

Pub. L. 99–514, § 1877(b)(1)Subsec. (b)(2)(B). , added subpar. (B). Former subpar. (B) redesignated (C).

Pub. L. 99–514, § 1877(b)(1)Subsec. (b)(2)(C). , (3), redesignated subpar. (B) as (C) and substituted “Exception for certain intracity transportation” for “Exception” in heading. Former subpar. (C) redesignated (D).

Pub. L. 99–514, § 1877(b)(1)Subsec. (b)(2)(D). , redesignated former subpar. (C) as (D).

Pub. L. 99–514, § 1703(e)(2)(A)Subsecs. (c), (d), (e)(1). , substituted “subsection (k)” for “subsection (j)”.

Pub. L. 99–514, § 422(b)September 30, 1988September 30, 1985Subsec. (e)(3). , substituted “” for “”.

Pub. L. 99–514, § 1703(e)(2)(A)Subsec. (f)(1). , substituted “subsection (k)” for “subsection (j)”.

Pub. L. 99–499, § 521(c)(3)(C), which directed the substitution of “at the Highway Trust Fund financing rate” for “at the rate”, was executed by making the substitution for the first such reference as the probable intent of Congress.

Pub. L. 99–514, § 1899A(56)Subsec. (g)(1). , substituted “amount” for “anount”.

Pub. L. 99–514, § 1703(e)(2)(A), substituted “subsection (k)” for “subsection (j)”.

Pub. L. 99–514, § 1703(e)(1)(B)Subsec. (h). , added subsec. (h). Former subsec. (h) redesignated (i).

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

Pub. L. 99–514, § 1703(d)(1)(B)(i)Subsec. (i)(1). , (e)(2)(B), struck out “(f)” after “subsection (a), (b), (c), (d), (e),” and substituted “(g), or (h)” for “or (g)”.

Pub. L. 99–514, § 1703(d)(1)(B)(ii)Subsec. (i)(2)(A). , inserted “or” at end of cl. (i), struck out “or” at end of cl. (ii), and struck out cl. (iii) which read as follows: “$200 or more is payable under subsection (f),”.

Pub. L. 99–514, § 1703(e)(2)(C)Subsec. (i)(2)(A)(i). , substituted “(g), and (h)” for “and (g)”.

Pub. L. 99–514, § 1703(d)(1)(B)(ii)(III)Subsec. (i)(2)(B). , struck out “(or clauses)” after “referred to in the clause”. Notwithstanding directory language that the amendment be made to subpar. (A) of this par., the amendment was executed to subpar. (B), the only place in the section where “(or clauses)” appeared, to reflect the probable intent of Congress.

Pub. L. 99–514, § 1703(d)(1)(B)(iii), struck out “or clause (iii)” after “If the requirements of clause (ii)”. Notwithstanding directory language that the amendment be made to subsec. (f)(2)(B) of this section, the amendment was executed to subsec. (i)(2)(B), the only place in the section where “or clause (iii)” appeared, to reflect the probable intent of Congress.

Pub. L. 99–514, § 1703(d)(1)Subsec. (i)(3). , added par. (3).

Pub. L. 99–514, § 1703(e)(1)(A)Subsec. (j). , redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k).

Pub. L. 99–514, § 1703(e)(1)(A)lSubsec. (k). , redesignated subsec. (j) as (k). Former subsec. (k) redesignated ().

Pub. L. 99–514, § 1703(e)(2)(E)Subsec. (k)(2). , which directed the substitution of “(i)(2)” for “subsection (h)(2)” in subsec. (i)(2) (as so redesignated), was executed to subsec. (k)(2), the only place in the section where “subsection (h)(2)” appeared, to reflect the probable intent of Congress. See 1988 Amendment note above.

Pub. L. 99–514, § 1703(d)(1)(B)(iv), substituted “subsection (h)(2) or (h)(3)” for “subsection (h)(2)”.

lPub. L. 99–514, § 1703(e)(1)(A)llSubsec. (). , redesignated subsec. (k) as (). Former subsec. () redesignated (m).

Pub. L. 99–514, § 1703(e)(1)(A)lSubsec. (m). , redesignated subsec. () as (m). Former subsec. (m) redesignated (n).

Pub. L. 99–499, § 521(c)(3)(A), substituted “Except with respect to taxes imposed by section 4041(d) and section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, subsections” for “Subsection”.

Pub. L. 99–514, § 1703(e)(1)(A)oSubsec. (n). , (2)(C), (D), redesignated subsec. (m) as (n) and substituted “(g), and (h)” for “and (g)” in heading and text. Former subsec. (n) redesignated ().

Pub. L. 99–499, § 521(c)(3)(B)(i)o, added subsec. (n). Former subsec. (n) redesignated ().

oPub. L. 99–514, § 1703(e)(1)(A)Pub. L. 99–499, § 521(c)(3)(B)(ii)Pub. L. 99–499, § 521(c)(3)(B)(i)ooSubsec. (). , as amended by , redesignated subsec. (n), as added by , as (). Former subsec. () redesignated (p).

Pub. L. 99–499, § 521(c)(3)(B)(i)o, redesignated subsec. (n) as ().

Pub. L. 99–514, § 1703(e)(1)(A)Pub. L. 99–499, § 521(c)(3)(B)(ii)oSubsec. (p). , as amended by , redesignated subsec. () as (p).

Pub. L. 98–369, § 911(d)(2)(B)1984—Subsecs. (a), (b)(1). , substituted “subsection (j)” for “subsection (i)”.

Pub. L. 98–369, § 915(a)Subsec. (b)(2), (3). , added par. (2) and redesignated former par. (2) as (3).

Pub. L. 98–369, § 911(d)(2)(B)Subsecs. (c), (d), (e)(1). , substituted “subsection (j)” for “subsection (i)”.

Pub. L. 98–369, § 914September 30, 1985September 30, 1984Subsec. (e)(3). , substituted “” for “”.

Pub. L. 98–369, § 911(d)(2)(B)Subsec. (f)(1). , substituted “subsection (j)” for “subsection (i)”.

Pub. L. 98–369, § 912(d)⁵₉, substituted “5⅔ cents” for “4⁄ cents”.

Pub. L. 98–369, § 732(a)(3)⁵₉, substituted “4⁄ cents” for “5 cents”.

Pub. L. 98–369, § 911(b)Subsec. (g). , added subsec. (g). Former subsec. (g) redesignated (h).

Pub. L. 98–369, § 911(b)Subsec. (h). , redesignated former subsec. (g) as (h). Former subsec. (h) redesignated (i).

Pub. L. 98–369, § 911(d)(2)(C)Subsec. (h)(1). , substituted “(f), or (g)” for “or (f)”, and inserted “(or a qualified diesel powered highway vehicle purchased)” after “fuel used” in two places.

Pub. L. 98–369, § 911(d)(2)(D)Subsec. (h)(2)(A). , substituted “(e), and (g)” for “and (e)”, and inserted “(or a qualified diesel powered highway vehicle purchased)” after “fuel used” in two places.

Pub. L. 98–369, § 911(b)Subsec. (i). , redesignated former subsec. (h) as (i). Former subsec. (i) redesignated (j).

Pub. L. 98–369, § 474(r)(38)Subsec. (i)(3). , substituted “section 34” for “section 39”.

Pub. L. 98–369, § 911(b)Subsec. (j). , redesignated former subsec. (i), relating to income tax credit in lieu of payment, as (j). Former subsec. (j), relating to special rules with respect to noncommercial aviation, redesignated (k).

Pub. L. 98–369, § 734(c)(2), added subsec. (j) relating to special rules with respect to noncommercial aviation. Former subsec. (j), relating to regulations, redesignated (k).

Pub. L. 98–369, § 911(d)(2)(E)Subsec. (j)(2). , which directed the amendment of subsec. (k)(2) by substituting “(h)(2)” for ‘(g)(2)” was executed to subsec. (j)(2) to reflect the probable intent of Congress.

Pub. L. 98–369, § 911(b)lSubsec. (k). , redesignated former subsec. (j), relating to special rules with respect to noncommercial aviation, as (k). Former subsec. (k), relating to regulations, redesignated ().

Pub. L. 98–369, § 734(c)(2)l, redesignated former subsec. (j), relating to regulations, as (k). Former subsec. (k), relating to termination of subsections, redesignated ().

lPub. L. 98–369, § 911(b)llSubsec. (). , redesignated former subsec. (k), relating to regulations, as (). Former subsec. (), relating to termination of subsections, redesignated (m).

Pub. L. 98–369, § 734(c)(2)ll, redesignated former subsec. (k), relating to termination of subsections, as (). Former subsec. (), relating to cross references, redesignated (m).

Pub. L. 98–369, § 911(b)lSubsec. (m). , (d)(2)(F), redesignated former subsec. (), relating to termination of subsections, as (m) and substituted “(d), and (g)” for “and (d)” in heading and text. Former subsec. (m), relating to cross references, redesignated (n).

Pub. L. 98–369, § 734(c)(2)l, redesignated former subsec. (), relating to cross references, as (m).

Pub. L. 98–369, § 911(b)Subsec. (n). , redesignated former subsec. (m), relating to cross references, as (n).

Pub. L. 97–424, § 511(g)(2)(B)1983—Subsec. (a). , substituted “section 4041(a) or (c)” for “section 4041(a), (b), or (c)”.

Pub. L. 97–424, § 511(g)(2)(C)Subsec. (b)(1). , substituted “subsection (a) of section 4041” for “subsection (a) or (b) of section 4041” wherever appearing.

Pub. L. 97–424, § 511(g)(2)(D)Subsec. (c). , substituted “section 4041(a) or (c)” for “section 4041(a), (b), or (c)”.

Pub. L. 97–424, § 511(e)(1)Subsec. (e)(1). , substituted “an amount determined at the rate of 4 cents a gallon” for “an amount equal to the aggregate amount of the tax imposed on such gasoline or fuel”.

Pub. L. 97–424, § 511(e)(3)Subsec. (e)(2)(A)(ii). , struck out “is not prohibited under the laws, regulations, or procedures of such Federal, State, or local authority, and” after “(ii)”.

Pub. L. 97–424, § 511(e)(2)September 30, 1984December 31, 1982Subsec. (e)(3). , substituted “” for “”.

Pub. L. 97–424, § 511(d)(4)Subsec. (f)(1). , substituted “on which a tax” for “on which tax”, inserted “at the rate of 9 cents a gallon” after “is imposed by section 4081”, and substituted “the amount determined at the rate of 5 cents a gallon” for “the aggregate amount of the tax imposed on such gasoline”.

Pub. L. 97–424, § 511(d)(4)Subsec. (f)(2). , substituted provision that no amount shall be payable under paragraph (1) with respect to any gasoline with respect to which an amount is payable under subsection (d) or (e) of this section or under section 6420 or 6421, for provision that no amount would be payable under subsection (d) or (e) of this section or under section 6420 or 6421 with respect to any gasoline with respect to which an amount was payable under paragraph (1).

Pub. L. 97–424, § 516(b)(5)lSubsec. (k). , added subsec. (k). Former subsec. (k) redesignated ().

Pub. L. 97–473lSubsec. (k)(3). purported to add par. (3). See par. below for subsec. ()(3).

lPub. L. 97–424, § 516(b)(5)lSubsec. (). , redesignated former subsec. (k) as ().

lPub. L. 97–473llPub. L. 97–424Subsec. ()(3). added par. (3). Notwithstanding the directory language that par. (3) be added to subsec. (k), it was added to subsec. () to reflect the probable intent of Congress and the intervening redesignation of subsec. (k) as () by .

Pub. L. 97–248l1982—Subsec. (d). inserted “or in certain helicopters” after “museums” in heading and “or is used in a helicopter for a purpose described in section 4041(),” after “section 4041(h)(2)(C),” in text.

Pub. L. 96–223, § 232(d)(4)(B)1980—Subsecs. (a), (b)(1), (c), (d), (e)(1). , substituted “subsection (i)” for “subsection (h)”.

Pub. L. 96–541Dec. 31, 1982Dec. 31, 1980Subsec. (e)(3). extended subsec. (e) termination date to , from .

Pub. L. 96–223, § 232(d)(1)(A)Subsecs. (f), (g). , (2), (4)(C), added subsec. (f), redesignated former subsec. (f) as (g), and in subsec. (g) as so redesignated, inserted reference to subsec. (f) in par. (1), added par. (2)(A)(iii), and, in par. (2)(B), substituted “If the requirements of clause (ii) or clause (iii) of subparagraph (A) are met by any person for any quarter but the requirements of subparagraph (A)(i) are not met by such person for such quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts referred to in the clause (or clauses) of subparagraph (A) the requirements of which are met by such person for such quarter” for “If a claim may be filed by any person under subparagraph (A)(ii) but not under subparagraph (A)(i) for any quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts payable under subsection (e)”. Former subsec. (g) redesignated (h).

Pub. L. 96–223, § 232(d)(1)(A)Subsec. (h). , redesignated former subsec. (g) as (h). Former subsec. (h) redesignated (i).

Pub. L. 96–223, § 232(d)(1)(A)Subsec. (i). , (4)(D), redesignated former subsec. (h) as (i), and in par. (2) of subsec. (i) as so redesignated, substituted “subsection (g)(2)” for “subsection (f)(2)”. Former subsec. (i) redesignated (j).

Pub. L. 96–223, § 232(d)(1)(A)Subsecs. (j), (k). , redesignated former subsecs. (i) and (j) as (j) and (k), respectively.

Pub. L. 95–599, § 505(c)(2)1978—Subsec. (a). , substituted “subsection (h)” for “subsection (g)”.

Pub. L. 95–618Subsec. (b). , among other changes, provided for the refund or credit of the taxes paid on fuel pursuant to section 4041(a) or (b) but only to the extent such fuel 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. 95–599, § 505(c)(2), substituted “subsection (h)” for “subsection (g)”. See Effective Date of 1978 Amendment note below.

Pub. L. 95–599, § 505(c)(2)Subsec. (c). , substituted “subsection (h)” for “subsection (g)”.

Pub. L. 95–458 substituted provision requiring that the rules of section 6420(c)(4) be applied in determining the user and purchaser of fuel if the fuel was used on a farm by any person other than the owner, tenant, or operator for provision which deemed the owner, tenant, or operator of the farm as the user and purchaser if fuel was used on the farm by any other person.

Pub. L. 95–600Subsec. (d). struck out “or his delegate” after “Secretary”.

Pub. L. 95–599, § 505(c)(2), substituted “subsection (h)” for “subsection (g)”.

Pub. L. 95–599, § 505(a)(2)Subsec. (e). , added subsec. (e) and redesignated former subsec. (e) as (f).

Pub. L. 95–599, § 505(a)(1)Subsec. (f). , (b), (c)(3), redesignated former subsec. (e) as (f) and, in par. (1), substituted “(d), or (e)” for “or (d)” and amended par. (2) generally, designating existing provisions as subpars. (A)(i) and (c) and adding subpars. (A)(ii) and (B). Former subsec. (f) redesignated (g).

Pub. L. 95–599, § 505(a)(1)Subsec. (g). , redesignated former subsec. (f) as (g). Former subsec. (g) redesignated (h).

Pub. L. 95–599, § 505(a)(1)Subsec. (h). , (c)(4), redesignated former subsec. (g) as (h) and substituted “(f)(2)” for “(e)(2)”. Former subsec. (h) redesignated (i).

Pub. L. 95–599, § 505(a)(1)Subsecs. (i), (j). , redesignated former subsecs. (h) and (i) as (i) and (j), respectively.

Pub. L. 94–530, § 1(c)(2)1976—Subsec. (a). , substituted “subsection (g)” for “subsection (f)”.

Pub. L. 94–455, § 1906(a)(31)(A)June 30, 1970, (b)(13)(A), struck out “, after ,” after “sale of any fuel and” and “or his delegate” after “Secretary”.

Pub. L. 94–530, § 1(c)(2)Subsec. (b)(1). , substituted “subsection (g)” for “subsection (f)”.

Pub. L. 94–455, § 1906(a)(31)(A)June 30, 1970, (b)(13)(A), struck out “, after ,” before “used by the purchaser” and “or his delegate” after “Secretary”.

Pub. L. 94–530, § 1(c)(2)Subsec. (c). , substituted “subsection (g)” for “subsection (f)”.

Pub. L. 94–455, § 1906(a)(31)(A)June 30, 1970, (b)(13)(A), struck out “, after ,” before “used on a farm” and “or his delegate” after “Secretary”.

Pub. L. 94–530, § 1(b)Subsec. (d). , added subsec. (d). Former subsec. (d) redesignated (e).

Pub. L. 94–530, § 1(b)Subsec. (e)(1). , (c)(3), redesignated former subsec. (d)(1) as (e)(1) and substituted “(a), (b), (c), or (d)” for “(a), (b), or (c)”. Former subsec. (e) redesignated (f).

Pub. L. 94–530, § 1(b)Subsec. (e)(2). , (c)(4), redesignated former subsec. (d)(2) as (e)(2) and substituted “(a), (b), and (d)” for “(a) and (b)”.

Pub. L. 94–530, § 1(b)Subsec. (f). , redesignated former subsec. (e) as (f). Former subsec. (f) redesignated (g) and amended.

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

Pub. L. 94–530, § 1(b)Subsec. (g). , (c)(5), redesignated former subsec. (f) as (g) and substituted “subsection (e)(2)” for “subsection (d)(2)” in par. (2).

Pub. L. 94–530, § 1(b)Subsecs. (h), (i). , redesignated former subsecs. (g) and (h) as (h) and (i), respectively.

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

Statutory Notes and Related Subsidiaries

Effective Date of 2022 Amendment

Pub. L. 117–169Dec. 31, 2021section 13201(f) of Pub. L. 117–169section 40A of this titleAmendment by section 13201(b)(2), (e) of applicable to fuel sold or used after , see , set out as a note under .

section 13203(d)(2)(B) of Pub. L. 117–169Dec. 31, 2022section 13203(f) of Pub. L. 117–169section 40B of this titleAmendment by applicable to fuel sold or used after , see , set out as an Effective Date note under .

Effective Date of 2020 Amendment

Pub. L. 116–260Dec. 31, 2020section 147(c) of div. EE of Pub. L. 116–260section 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

Effective Date of 2019 Amendment

section 121(b)(1)(B) of Pub. L. 116–94Dec. 31, 2017section 121(b)(2) of Pub. L. 116–94section 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

section 133(a)(2) of Pub. L. 116–94Dec. 31, 2017section 133(a)(4) of Pub. L. 116–94section 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

Effective Date of 2018 Amendment

section 40407(b)(2) of Pub. L. 115–123Dec. 31, 2016section 40407(b)(3) of Pub. L. 115–123section 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

section 40415(a)(2) of Pub. L. 115–123Dec. 31, 2016section 40415(a)(3) of Pub. L. 115–123section 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

Effective Date of 2015 Amendment

section 185(b)(2) of Pub. L. 114–113Dec. 31, 2014section 185(b)(3) of Pub. L. 114–113section 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

section 192(a)(2) of Pub. L. 114–113Dec. 31, 2014section 192(b) of Pub. L. 114–113section 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

Effective Date of 2014 Amendment

Pub. L. 113–295Dec. 31, 2013section 160(d)(1) of Pub. L. 113–295section 6426 of this titleAmendment by section 160(a)(2), (b)(2) of applicable to fuel sold or used after , see , set out as a note under .

section 160(c)(2) of Pub. L. 113–295Sept. 30, 2014section 160(d)(2) of Pub. L. 113–295section 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

Effective Date of 2013 Amendment

section 405(b)(2) of Pub. L. 112–240Dec. 31, 2011section 405(c) of Pub. L. 112–240section 40A of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

section 412(b) of Pub. L. 112–240Dec. 31, 2011section 412(c) of this titlesection 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

Effective Date of 2010 Amendment

section 701(b)(2) of Pub. L. 111–312Dec. 31, 2009section 701(d) of Pub. L. 111–312section 40A of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

section 704(a) of Pub. L. 111–312Dec. 31, 2009section 704(d) of Pub. L. 111–312section 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

Pub. L. 111–312, title VII, § 708(c)(2)Dec. 17, 2010124 Stat. 3312

Effective Date of 2008 Amendment

section 202(a) of Pub. L. 110–343Dec. 31, 2008section 202(g)(1) of Pub. L. 110–343section 40A of this titleAmendment by applicable to fuel produced, and sold or used, after , see , set out as a note under .

section 203(c)(2) of Pub. L. 110–343May 15, 2008section 203(d) of Pub. L. 110–343section 40 of this titleAmendment by applicable to claims for credit or payment made on or after , see , set out as a note under .

section 204(a)(3) of Pub. L. 110–343Oct. 3, 2008section 204(d) of Pub. L. 110–343section 6426 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

Effective and Termination Dates of 2007 Amendment

section 5(a)(1) of Pub. L. 110–172Pub. L. 109–59section 5(b) of Pub. L. 110–172section 6426 of this titleAmendment by effective as if included in the provisions of the SAFETEA–LU, , to which such amendment relates, see , set out as a note under .

section 11(e)(1) of Pub. L. 110–172Pub. L. 109–58section 11(e)(3) of Pub. L. 110–172section 41 of this titleAmendment by effective as if included in the provisions of the Energy Policy Act of 2005, , to which such amendment relates, see , set out as a note under .

Effective Date of 2006 Amendment

Pub. L. 109–432, div. A, title IV, § 420(c)Dec. 20, 2006120 Stat. 2970

Effective Date of 2005 Amendments

section 11113(b)(3)(C) of Pub. L. 109–59Sept. 30, 2006section 11113(d) of Pub. L. 109–59section 4041 of this titleAmendment by applicable to any sale or use for any period after , see , set out as a note under .

section 11151(a) of 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 .

Pub. L. 109–59Sept. 30, 2005section 11161(e) of Pub. L. 109–59section 4041 of this titleAmendment by section 11161(b)(2), (3)(B), (D)–(F) of applicable to fuels or liquids removed, entered, or sold after , see , set out as a note under .

Pub. L. 109–59, title XI, § 11162(c)Aug. 10, 2005119 Stat. 1973

section 11163(c) of Pub. L. 109–59Dec. 31, 2005section 11163(e) of Pub. L. 109–59section 4101 of this titleAmendment by applicable to sales after , see , set out as a note under .

Pub. L. 109–58Jan. 1, 2006section 1343(c) of Pub. L. 109–58section 4081 of this titleAmendment by section 1343(b)(1), (3) of effective , see , set out as a note under .

Effective Date of 2004 Amendment

section 241(a)(2)(D) 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. 108–357Dec. 31, 2004section 301(d)(1) of Pub. L. 108–357section 40 of this titleAmendment by section 301(c)(9), (10) of applicable to fuel sold or used after , see , set out as a note under .

section 851(d)(3) of Pub. L. 108–357Oct. 22, 2004section 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 .

Pub. L. 108–357Dec. 31, 2004section 853(e) of Pub. L. 108–357section 4041 of this titleAmendment by section 853(c), (d)(2)(J), (K) of applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .

Pub. L. 108–357Dec. 31, 2004section 857(d) of Pub. L. 108–357section 4082 of this titleAmendment by section 857(b), (c) of applicable to fuel sold after , see , set out as a note under .

section 870(b) of Pub. L. 108–357Dec. 31, 2004section 870(c) of Pub. L. 108–357section 4083 of this titleAmendment by applicable to fuel removed, sold, or used after , see , set out as a note under .

Effective Date of 1998 Amendments

Pub. L. 105–206, title VI, § 6017(b)July 22, 1998112 Stat. 822

Pub. L. 105–206July 22, 1998section 6023(32) of Pub. L. 105–206section 34 of this titleAmendment by section 6023(16), (25), and (26) of effective , see , set out as a note under .

section 6016(b) 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. 105–178Oct. 1, 1998section 9009(c) of Pub. L. 105–178section 6421 of this titleAmendment by section 9009(a)–(b)(2) of effective , 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. 104–188Aug. 20, 1996section 1606(c) of Pub. L. 104–188section 34 of this titleAmendment by section 1606(a), (b)(2) of applicable to vehicles purchased after , see , set out as a note under .

section 1702(b)(2)(B) of Pub. L. 104–188Pub. L. 101–508, title XIsection 1702(i) of Pub. L. 104–188section 38 of this titleAmendment by effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, , to which such amendment relates, see , set out as a note under .

section 1703(k) of Pub. L. 104–188Pub. L. 103–66oPub. L. 104–188section 39 of this titleAmendment by effective as if included in the provision of the Revenue Reconciliation Act of 1993, , §§ 13001–13444, to which such amendment relates, see section 1703() of , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66Oct. 1, 1993section 13241(g) of Pub. L. 103–66section 4041 of this titleAmendment by section 13241(f)(8)–(10) of effective , see , set out as a note under .

Pub. L. 103–66Jan. 1, 1994section 13242(e) of Pub. L. 103–66section 4041 of this titleAmendment by section 13242(c), (d)(21), (25)–(31) of effective , see , set out as a note under .

Effective Date of 1990 Amendment

Pub. L. 101–508Dec. 1, 1990section 11211(b)(7) of Pub. L. 101–508section 4041 of this titleAmendment by section 11211(b)(4)(B), (5), (6)(E)(ii) of effective , see , set out as a note under .

section 11213(b)(3) of Pub. L. 101–508Dec. 1, 1990section 11213(b)(4) of Pub. L. 101–508section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1989 Amendment

section 7812(a) of Pub. L. 101–239Pub. L. 100–647section 7817 of Pub. L. 101–239section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, , to which such amendment relates, see , set out as a note under .

Pub. L. 101–239Pub. L. 100–203, title Xsection 7823 of Pub. L. 101–239section 26 of this titleAmendment by section 7822(b)(1)–(4) of effective as if included in the provision of the Revenue Act of 1987, , to which such amendment relates, 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)(3), (10) 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. 100–647, title II, § 2001(d)(7)(E)Nov. 10, 1988102 Stat. 3597

Pub. L. 100–647Pub. L. 100–203, title Xsection 2004(u) of Pub. L. 100–647section 56 of this titleAmendment by section 2004(s)(2), (3) of effective, except as otherwise provided, as if included in the provisions of the Revenue Act of 1987, , to which such amendment relates, see , set out as a note under .

Pub. L. 100–647, title III, § 3002(d)Nov. 10, 1988102 Stat. 3616

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. 99–514section 4082 of this titlesection 1703 of Pub. L. 99–514Dec. 31, 1987section 1703(h) of Pub. L. 99–514section 4081 of this titleAmendment by section 1703(d), (e)(1), (2)(A)–(E) of applicable to gasoline removed (as defined in as amended by ) after , see , set out as a note under .

section 1877(b) of Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .

Pub. L. 99–499Jan. 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

section 474(r)(38) of Pub. L. 98–369Dec. 31, 1983section 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 .

section 732(a)(3) of Pub. L. 98–369Pub. L. 97–424section 736 of Pub. L. 98–369section 4051 of this titleAmendment by 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 .

section 734(c)(2) of Pub. L. 98–369July 18, 1984section 734(c)(3) of Pub. L. 98–369section 4082 of this titleAmendment by effective on first day of first calendar quarter beginning after , see , set out as a note under .

Pub. L. 98–369, div. A, title IX, § 911(e)July 18, 198498 Stat. 1007

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

Pub. L. 98–369, div. A, title IX, § 915(b)July 18, 198498 Stat. 1009

Effective and Termination Dates 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 .

section 511 of Pub. L. 97–424Apr. 1, 1983section 511(e)(2) of Pub. L. 97–424Jan. 1, 1983section 511(e)(3) of Pub. L. 97–424Dec. 31, 1982Jan. 1, 1984section 511(h) of Pub. L. 97–424section 4041 of this titleAmendment by effective , except that amendment by is effective , and amendment by is applicable with respect to fuel purchased after , and before , see , set out as an Effective Date of 1983 Amendment note under .

Effective Date of 1982 Amendment

Pub. L. 97–248Sept. 1, 1982section 279(c) of Pub. L. 97–248section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1980 Amendment

Pub. L. 96–223, title II, § 232(h)(2)Apr. 2, 198094 Stat. 281Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

Effective Date of 1978 Amendments

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

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

Pub. L. 95–599, title V, § 505(d)Nov. 6, 197892 Stat. 2760

Pub. L. 95–458Oct. 14, 1978section 3(d) of Pub. L. 95–458section 6420 of this titleAmendment by effective on first day of first calendar quarter beginning more than 90 days after , see , set out as a note under .

Effective Date of 1976 Amendments

Pub. L. 94–530Oct. 1, 1976section 1(d) of Pub. L. 94–530section 4041 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 94–455, title XIX, § 1906(a)(31)(B)Oct. 4, 197690 Stat. 1829

Effective Date

June 30, 1970section 211(b) of Pub. L. 91–258section 4041 of this titleSection applicable with respect to taxable years ending after , see , set out as an Effective Date of 1956 Amendments note under .

Savings Provision

Pub. L. 101–508Nov. 5, 1990Nov. 5, 1990section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in amendment by section 11801(a)(46), (c)(23) of be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .

Pub. L. 109–59Construction of Amendment by

Pub. L. 110–172, § 11(a)(39)(B)Dec. 29, 2007121 Stat. 2488

Special Rule for Kerosene Used in Aviation on a Farm for Farming Purposes

Pub. L. 109–432, div. A, title IV, § 420(d)Dec. 20, 2006120 Stat. 2970

Format for Filing

Pub. L. 108–357, title III, § 301(e)Oct. 22, 2004118 Stat. 1463

Extension of Period for Claiming Refunds for Alcohol Fuels

Pub. L. 105–34, title XVI, § 1601(g)(1)Aug. 5, 1997111 Stat. 1091

Section 10502(c)(4) of Pub. L. 100–203Treatment of Amendment by

Pub. L. 100–647, title II, § 2001(d)(7)(A)Nov. 10, 1988102 Stat. 3596

Plan Amendments Not Required Until January 1, 1989

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

Study of Taxicab Fuel Rates

Pub. L. 97–424, title V, § 511(e)(4)Jan. 6, 198396 Stat. 2172Jan. 1, 1984, , , directed Secretary of the Treasury or his delegate to conduct a study of reduced rate of fuels taxes provided for taxicabs by section 6427(e) of the Internal Revenue Code, and transmit a report on study to Congress, together with such recommendations as he may deem advisable, not later than .