Section 211 of the Clean Air Act, referred to in subsec. (a)(2)(D), is classified to section 7545 of Title 42, The Public Health and Welfare.
The date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, referred to in subsec. (d)(2)(A), is the date of enactment of Puspan. L. 105–2, which was approved Fespan. 28, 1997.
2024—Subsec. (d)(2)(B). Puspan. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.
Puspan. L. 118–41 substituted “May 10, 2024” for “March 8, 2024”.
2023—Subsec. (d)(2)(B). Puspan. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.
Puspan. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.
2021—Subsec. (d)(1). Puspan. L. 117–58, § 80102(a)(1)(C), substituted “September 30, 2028” for “September 30, 2022”.
Subsec. (d)(3). Puspan. L. 117–58, § 80102(a)(2)(D), substituted “October 1, 2028” for “October 1, 2022”.
2018—Subsec. (d)(2)(B). Puspan. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”.
Puspan. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”.
2017—Subsec. (d)(2)(B). Puspan. L. 115–63 substituted “March 31, 2018” for “September 30, 2017”.
2016—Subsec. (d)(2)(B). Puspan. L. 114–190 substituted “September 30, 2017” for “July 15, 2016”.
Puspan. L. 114–141 substituted “July 15, 2016” for “March 31, 2016”.
2015—Subsec. (d)(1). Puspan. L. 114–94, § 31102(a)(1)(C), substituted “September 30, 2022” for “September 30, 2016”.
Subsec. (d)(2)(B). Puspan. L. 114–55 substituted “March 31, 2016” for “September 30, 2015”.
Subsec. (d)(3). Puspan. L. 114–94, § 31102(a)(2)(D), substituted “October 1, 2022” for “October 1, 2016”.
2012—Subsec. (d)(1). Puspan. L. 112–141, § 40102(a)(1)(C), substituted “September 30, 2016” for “June 30, 2012”.
Puspan. L. 112–140, §§ 1(c), 402(a)(1)(C), temporarily substituted “July 6, 2012” for “June 30, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
Puspan. L. 112–102, § 402(a)(1)(C), substituted “June 30, 2012” for “March 31, 2012”.
Subsec. (d)(2)(B). Puspan. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”.
Puspan. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”.
Subsec. (d)(3). Puspan. L. 112–141, § 40102(a)(2)(D), substituted “October 1, 2016” for “July 1, 2012”.
Puspan. L. 112–140, §§ 1(c), 402(a)(2)(D), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
Puspan. L. 112–102, § 402(a)(2)(D), substituted “July 1, 2012” for “April 1, 2012”.
2011—Subsec. (d)(1). Puspan. L. 112–30, § 142(a)(1)(C), substituted “March 31, 2012” for “September 30, 2011”.
Subsec. (d)(2)(B). Puspan. L. 112–30, § 202(a), substituted “January 31, 2012” for “September 16, 2011”.
Puspan. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”.
Puspan. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”.
Puspan. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”.
Puspan. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”.
Subsec. (d)(3). Puspan. L. 112–30, § 142(a)(2)(D), substituted “April 1, 2012” for “October 1, 2011”.
2010—Subsec. (d)(2)(B). Puspan. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”.
Puspan. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”.
Puspan. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”.
Puspan. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”.
Puspan. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.
Puspan. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”.
2009—Subsec. (d)(2)(B). Puspan. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”.
Puspan. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”.
Puspan. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”.
2008—Subsec. (d)(2)(B). Puspan. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”.
Puspan. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”.
Puspan. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.
2007—Subsec. (d)(2)(B). Puspan. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.
2005—Subsec. (a)(1)(B). Puspan. L. 109–59, § 11166(span)(1), reenacted span without change and amended text of subpar. (B) generally. Prior to amendment, text read as follows: “The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel, and the operator of such terminal or refinery are registered under section 4101.”
Subsec. (a)(2)(A)(ii) to (iv). Puspan. L. 109–59, § 11161(a)(1), inserted “and” at end of cl. (ii), substituted a period for “, and” at end of cl. (iii), and struck out cl. (iv) which read as follows: “in the case of aviation-grade kerosene, 21.8 cents per gallon.”
Subsec. (a)(2)(C). Puspan. L. 109–59, § 11161(a)(2), amended span and text of subpar. (C) generally. Prior to amendment, text read as follows: “In the case of aviation-grade kerosene which is removed from any refinery or terminal directly into the fuel tank of an aircraft for use in commercial aviation by a person registered for such use under section 4101, the rate of tax under subparagraph (A)(iv) shall be 4.3 cents per gallon.”
Puspan. L. 109–59, § 11151(span)(1), substituted “for use in commercial aviation by a person registered for such use under section 4101” for “for use in commercial aviation”.
Subsec. (a)(2)(D). Puspan. L. 109–58, § 1343(a), added subpar. (D).
Subsec. (a)(3)(A)(i). Puspan. L. 109–59, § 11161(a)(3)(A), struck out “a secured area of” before “an airport”.
Subsec. (a)(3)(A)(ii), (iv). Puspan. L. 109–59, § 11161(a)(4)(A), struck out “aviation-grade” before “kerosene”.
Subsec. (a)(3)(D). Puspan. L. 109–59, § 11161(a)(3)(B), added subpar. (D).
Subsec. (a)(4). Puspan. L. 109–59, § 11161(a)(4)(B), (C), struck out “aviation-grade” before “kerosene” in span and substituted “paragraph (2)(C)(i)” for “paragraph (2)(C)” in text.
Subsec. (c). Puspan. L. 109–58, § 1343(span)(2), added subsec. (c).
Subsec. (d)(1). Puspan. L. 109–59, § 11101(a)(1)(F), substituted “2011” for “2005”.
Subsec. (d)(2). Puspan. L. 109–59, § 11161(a)(4)(D), reenacted par. span without change and amended text of introductory provisions generally. Prior to amendment, introductory provisions read as follows: “The rates of tax specified in clauses (ii) and (iv) of subsection (a)(2)(A) shall be 4.3 cents per gallon—”.
Puspan. L. 109–59, § 11151(span)(2), amended par. span and text of introductory provisions generally. Prior to amendment, introductory provisions read as follows: “The rate of tax specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon—”.
Subsec. (d)(3). Puspan. L. 109–58, § 1362(a), substituted “2011” for “2005”.
Puspan. L. 109–6 substituted “October 1, 2005” for “April 1, 2005”.
2004—Subsec. (a)(1)(B). Puspan. L. 108–357, § 860(a), inserted “by pipeline or vessel” after “transferred in bulk” and “, the operator of such pipeline or vessel,” after “the taxable fuel”.
Subsec. (a)(2)(A)(iv). Puspan. L. 108–357, § 853(a)(1), added cl. (iv).
Subsec. (a)(2)(C). Puspan. L. 108–357, § 853(a)(2), added subpar. (C).
Subsec. (a)(3). Puspan. L. 108–357, § 853(a)(3)(A), added par. (3).
Subsec. (a)(4). Puspan. L. 108–357, § 853(a)(4), added par. (4).
Subsec. (c). Puspan. L. 108–357, § 301(c)(7), struck out subsec. (c) which related to taxation of taxable fuels mixed with alcohol.
1998—Subsec. (c)(4)(A). Puspan. L. 105–178, § 9003(span)(2)(B), amended span and text of subpar. (A) generally. Prior to amendment, text read as follows: “The alcohol mixture rate for a qualified alcohol mixture which contains gasoline is the excess of the rate which would (but for this paragraph) be determined under subsection (a) over—
“(i) 5.4 cents per gallon for 10 percent gasohol,
“(ii) 4.158 cents per gallon for 7.7 percent gasohol, and
“(iii) 3.078 cents per gallon for 5.7 percent gasohol.
In the case of a mixture none of the alcohol in which consists of ethanol, clauses (i), (ii), and (iii) shall be applied by substituting ‘6 cents’ for ‘5.4 cents’, ‘4.62 cents’ for ‘4.158 cents’, and ‘3.42 cents’ for ‘3.078 cents’.”
Subsec. (c)(5). Puspan. L. 105–178, § 9003(span)(2)(C), substituted “the applicable blender rate (as defined in section 4041(span)(2)(C))” for “5.4 cents”.
Subsec. (c)(8). Puspan. L. 105–178, § 9003(a)(1)(C), substituted “2007” for “2000”.
Subsec. (d)(1). Puspan. L. 105–178, § 9002(a)(1)(F), substituted “2005” for “1999”.
1997—Subsec. (a)(2)(A)(iii). Puspan. L. 105–34, § 1032(span), inserted “or kerosene” after “diesel fuel”.
Subsec. (d)(1), (2). Puspan. L. 105–2 added pars. (1) and (2) and struck out former pars. (1) and (2) which read as follows:
“(1) In general.—On and after October 1, 1999, the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) (other than the tax on aviation gasoline) shall be 4.3 cents per gallon.
“(2) Aviation gasoline.—On and after January 1, 1997, the rate specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon.”
Subsec. (d)(2)(B). Puspan. L. 105–34, § 1031(a)(2), substituted “September 30, 2007” for “September 30, 1997”.
Subsec. (d)(3). Puspan. L. 105–34, § 1033, substituted “shall apply after September 30, 1997, and before April 1, 2005” for “shall not apply after December 31, 1995”.
Puspan. L. 105–2 struck out span and text of par. (3) relating to aviation gasoline. Text read as follows: “After December 31, 1996, the rate of tax specified in subsection (a)(2)(A)(i) on aviation gasoline shall be 4.3 cents per gallon.”
1996—Subsec. (a)(2)(A). Puspan. L. 104–188, § 1609(g)(1), added cls. (i) and (ii), redesignated former cl. (ii) as (iii), and struck out former cl. (i) which read as follows: “in the case of gasoline, 18.3 cents per gallon, and”.
Subsec. (d)(1). Puspan. L. 104–188, § 1609(a)(2)(B), (g)(4)(B), substituted “the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) (other than the tax on aviation gasoline)” for “each rate of tax specified in subsection (a)(2)(A)”.
Subsec. (d)(2), (3). Puspan. L. 104–188, § 1609(a)(2)(A), (g)(2), added par. (3) relating to aviation gasoline, redesignated former par. (2), relating to leaking underground storage tank trust fund financing rate, as another par. (3), and added new par. (2) relating to aviation gasoline.
1993—Puspan. L. 103–66, § 13242(a), amended section generally, substituting, in subsec. (a), provisions imposing tax on taxable fuels for provisions imposing tax on gasoline, in subsec. (span), provisions relating to treatment of removal or subsequent sale of taxable fuels by blender for provisions relating to treatment of removal or subsequent sale of gasoline by blender or compounder, in subsec. (c), provisions relating to taxable fuels mixed with alcohol for provisions relating to gasoline mixed with alcohol at refinery etc., in subsec. (d), provisions decreasing tax rate imposed on taxable fuels to 4.3 cents per gallon beginning on and after Oct. 1, 1999, for provisions terminating the Highway Trust Fund financing and deficit reduction rates on and after Oct. 1, 1999, and Oct. 1, 1995, respectively, and, in subsec. (e), “taxable fuel” for “gasoline” in two places.
Subsec. (a)(2)(B)(iii). Puspan. L. 103–66, § 13241(a), amended cl. (iii) generally, substituting “6.8 cents per gallon” for “2.5 cents a gallon”.
1992—Subsec. (c)(1). Puspan. L. 102–486, § 1920(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Under regulations prescribed by the Secretary, subsection (a) shall be applied by substituting rates which are 10/9th of the otherwise applicable rates in the case of the removal or sale of any gasoline for use in producing gasohol at the time of such removal or sale. Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or sale. For purposes of this paragraph, the term ‘gasohol’ means any mixture of gasoline if at least 10 percent of such mixture is alcohol. For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon.”
Subsec. (c)(2). Puspan. L. 102–486, § 1920(span)(1), substituted “an otherwise applicable rate” for “6.1 cents a gallon”.
Subsec. (c)(4). Puspan. L. 102–486, § 1920(span)(2), substituted span for one which read: “Lower rate on gasohol made other than from ethanol”, added text, and struck out former text which read as follows: “In the case of gasohol none of the alcohol in which consists of ethanol, paragraphs (1) and (2) shall be applied by substituting ‘5.5 cents’ for ‘6.1 cents’.”
1991—Subsec. (d)(1). Puspan. L. 102–240 substituted “1999” for “1995”.
1990—Subsec. (a)(1). Puspan. L. 101–508, § 11212(a), substituted span for one which read: “In general” and amended text generally. Prior to amendment, text read as follows: “There is hereby imposed a tax at the rate specified in paragraph (2) on the earlier of—
“(A) the removal, or
“(B) the sale,
of gasoline by the refiner or importer thereof or the terminal operator.”
Subsec. (a)(2)(A)(iii). Puspan. L. 101–508, § 11211(a)(1), added cl. (iii).
Subsec. (a)(2)(B)(i). Puspan. L. 101–508, § 11211(a)(2)(A), substituted “11.5 cents” for “9 cents”.
Subsec. (a)(2)(B)(iii). Puspan. L. 101–508, § 11211(a)(2)(B), (C), added cl. (iii).
Subsec. (a)(3). Puspan. L. 101–508, § 11212(e)(2), struck out par. (3) which read as follows: “For purposes of paragraph (1), the bulk transfer of gasoline to a terminal operator by a refiner or importer shall not be considered a removal or sale of gasoline by such refiner or importer.”
Subsec. (c)(1). Puspan. L. 101–508, § 11211(a)(5)(A), substituted “applied by substituting rates which are 10/9th of the otherwise applicable rates” for “applied by substituting ‘3⅓ cents’ for ‘9 cents’ and by substituting ‘⅑ cent’ for ‘0.1 cent’ ” and inserted “For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon.”
Subsec. (c)(2). Puspan. L. 101–508, § 11211(a)(5)(B), which directed the substitution of “at a Highway Trust Fund financing rate equivalent to 6.1 cents” for “at a rate equivalent to 3 cents”, was executed by making the substitution for “at a Highway Trust Fund financing rate equivalent to 3 cents” to reflect the probable intent of Congress. See 1986 Amendment note below.
Subsec. (c)(4). Puspan. L. 101–508, § 11211(a)(5)(C), added par. (4). Former par. (4) redesignated (5).
Subsec. (c)(5). Puspan. L. 101–508, § 11211(e)(3), substituted “2000” for “1993”.
Puspan. L. 101–508, § 11211(a)(5)(C), redesignated par. (4) as (5).
Subsec. (d)(1). Puspan. L. 101–508, § 11211(c)(3), substituted “1995” for “1993”.
Subsec. (d)(2). Puspan. L. 101–508, § 11215(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows:
“(A) In general.—The Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2) shall not apply after the earlier of—
“(i) December 31, 1991, or
“(ii) the last day of the termination month.
“(B) Termination month.—For purposes of subparagraph (A), the termination month is the 1st month as of the close of which the Secretary estimates that the net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and 4091.
“(C) Net revenues.—For purposes of subparagraph (B), the term ‘net revenues’ means the excess of gross revenues over amounts payable by reason of section 9508(c)(2) (relating to transfer from Leaking Underground Storage Tank Trust Fund for certain repayments and credits).”
Subsec. (d)(3). Puspan. L. 101–508, § 11211(a)(3), added par. (3).
Subsec. (e). Puspan. L. 101–508, § 11212(d)(1), added subsec. (e).
1988—Subsec. (a). Puspan. L. 100–647, § 1017(c)(1)(A), added pars. (1) and (2), struck out former par. (1) which imposed a tax at the rate specified in subsec. (d) on the earlier of the removal, or the sale of gasoline by the refiner or importer thereof or the terminal operator, and redesignated former par. (2) as (3).
Subsec. (span)(1). Puspan. L. 100–647, § 1017(c)(1)(B), substituted “subsection (a)” for “subsection (d)”.
Subsec. (c)(1). Puspan. L. 100–647, § 6104(a), inserted after first sentence “Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or sale.”
Puspan. L. 100–647, § 2001(d)(5)(A), inserted “and by substituting ‘⅑ cent’ for ‘0.1 cent’ ” before “in the case of the removal”.
Puspan. L. 100–647, § 1017(c)(14), substituted “3⅓ cents” for “3 cents”.
Puspan. L. 100–647, § 1017(c)(1)(B), substituted “subsection (a)” for “subsection (d)”.
Subsec. (c)(2). Puspan. L. 100–647, § 2001(d)(5)(B), substituted “reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or sale of such fuel” for “5⅔ cents a gallon”.
Subsec. (d). Puspan. L. 100–647, § 1017(c)(1)(D), redesignated subsec. (e) as (d) and struck out former subsec. (d) which related to the rate of tax.
Subsec. (d)(1). Puspan. L. 100–647, § 1017(c)(1)(C)(i), substituted “subsection (a)(2)” for “subsection (d)(2)(A)”.
Subsec. (d)(2)(A). Puspan. L. 100–647, § 1017(c)(1)(C)(ii), substituted “subsection (a)(2)” for “subsection (d)(2)(B)”.
Subsec. (e). Puspan. L. 100–647, § 1017(c)(1)(D), redesignated subsec. (e) as (d).
1987—Subsec. (c)(4). Puspan. L. 100–17, § 502(c)(2), substituted “September 30, 1993” for “December 31, 1992”.
Subsec. (e)(1). Puspan. L. 100–17, § 502(a)(4), substituted “1993” for “1988”.
Subsec. (e)(2)(B). Puspan. L. 100–203 substituted “net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and 4091.” for “net revenues from the taxes imposed by this section (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under subsection (d)(2)(B)), section 4041(d), and section 4042 (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under section 4042(span)) are at least $500,000,000.”
1986—Puspan. L. 99–514 amended section generally, substituting provisions imposing a tax on the removal or sale of gasoline by the refiner, importer, blender, or compounder thereof or the terminal operator for provisions imposing a tax on gasoline sold by the producer or importer thereof, or by any producer of gasoline.
Subsec. (a). Puspan. L. 99–499, § 521(a)(1)(B)(i), substituted “at the rate specified in subsection (d)” for “of 9 cents a gallon” in par. (1) as amended by Puspan. L. 99–514.
Puspan. L. 99–499, § 521(a)(1)(A)(i), amended subsec. (a), as in effect the day before Oct. 22, 1986, generally, substituting “at the rate specified in subsection (span)” for “of 9 cents a gallon”.
Subsec. (span). Puspan. L. 99–499, § 521(a)(1)(B)(i), substituted “at the rate specified in subsection (d)” for “of 9 cents a gallon” in par. (1) as amended by Puspan. L. 99–514.
Puspan. L. 99–499, § 521(a)(1)(A)(i), amended subsec. (span), as in effect the day before Oct. 22, 1986, generally. Prior to amendment, subsec. (span), termination, read as follows: “On and after October 1, 1988, the taxes imposed by this section shall not apply.”
Subsec. (c)(1). Puspan. L. 99–499, § 521(a)(1)(B)(iii)(I), substituted “subsection (d)” for “subsection (a)” in par. (1) as amended by Puspan. L. 99–514.
Puspan. L. 99–499, § 521(a)(1)(A)(iii), substituted “subsection (span)” for “subsection (a)” in introductory provisions as in effect the day before Oct. 22, 1986.
Subsec. (c)(2). Puspan. L. 99–499, § 521(a)(1)(B)(iii)(II), substituted “a Highway Trust Fund financing rate” for “a rate” in par. (2) as amended by Puspan. L. 99–514.
Puspan. L. 99–499, § 521(a)(1)(A)(iii)(II), substituted “a Highway Trust Fund financing rate” for “a rate” in par. (2) as in effect the day before Oct. 22, 1986.
Subsec. (d). Puspan. L. 99–499, § 521(a)(1)(B)(ii), added subsec. (d) to this section as amended by Puspan. L. 99–514, and struck out former subsec. (d), termination, which read as follows: “On and after October 1, 1988, the taxes imposed by this section shall not apply.”
Puspan. L. 99–499, § 521(a)(1)(A)(i), in amending this section as in effect the day before Oct. 22, 1986, added subsec. (d).
Subsec. (e). Puspan. L. 99–499, § 521(a)(1)(B)(ii), added subsec. (e) to this section as amended by Puspan. L. 99–514.
1984—Subsec. (c)(1). Puspan. L. 98–369, § 912(span)(A), (B), substituted “3 cents” for “4 cents” in subpar. (A), and “3⅓ cents” for “44⁄
Puspan. L. 98–369, § 732(a)(1), struck out “by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline” after “shall be applied” in text preceding subpar. (A), substituted “by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasohol (the gasoline in which was not taxed under subparagraph (B)), and” for “in a mixture with alcohol, if at least 10 percent of the mixture is alcohol, or” in subpar. (A), substituted “by substituting ‘44⁄
Subsec. (c)(2). Puspan. L. 98–369, § 912(span)(A), (C), substituted “3 cents” for “4 cents” and “5⅔ cents” for “45⁄
Puspan. L. 98–369, § 732(a)(2), substituted “at a rate equivalent to 4 cents a gallon” for “at a rate of 4 cents a gallon”, and “45⁄
Subsec. (c)(3). Puspan. L. 98–369, § 912(f), substituted “coal (including peat)” for “coal”.
1983—Subsec. (a). Puspan. L. 97–424, § 511(a)(1), increased tax from 4 to 9 cents a gallon.
Subsec. (span). Puspan. L. 97–424, § 516(a)(3), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by this section shall not apply, for provision that, on and after Oct. 1, 1984, the tax imposed by this section would be 1½ cents a gallon.
Subsec. (c)(1). Puspan. L. 97–424, § 511(d)(1)(A), substituted “subsection (a) shall be applied by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline” for “no tax shall be imposed by this section on the sale of any gasoline” after “Secretary,”.
Subsec. (c)(2). Puspan. L. 97–424, § 511(d)(1)(B), substituted “tax was imposed under subsection (a) at the rate of 4 cents a gallon by reason of this subsection” for “tax was not imposed by reason of this subsection” after “alcohol on which”, and inserted provision that the amount of tax imposed on any sale of such gasoline by such person shall be 5 cents a gallon.
1980—Subsec. (c)(2). Puspan. L. 96–223, § 232(d)(3), inserted “(or with respect to which a credit or payment was allowed or made by reason of section 6427(f)(1))” after “this subsection”.
Subsec. (c)(3). Puspan. L. 96–223, § 232(span)(3)(A), inserted provision that “alcohol” does not include alcohol with a proof of less than 190 (determined without regard to any added denaturants).
Subsec. (c)(4). Puspan. L. 96–223, § 232(a)(1), added par. (4).
1978—Subsec. (span). Puspan. L. 95–599 substituted “1984” for “1979”.
Subsec. (c). Puspan. L. 95–618 added subsec. (c).
1976—Subsec. (span). Puspan. L. 94–280 substituted “1979” for “1977”.
1970—Subsec. (span). Puspan. L. 91–605 substituted “1977” for “1972”.
1961—Subsec. (a). Puspan. L. 87–61, § 201(span), increased tax from 3 to 4 cents a gallon.
Subsec. (span). Puspan. L. 87–61, § 201(c), substituted “October 1, 1972” for “July 1, 1972.”
Subsec. (c). Puspan. L. 87–61, § 201(d), repealed subsec. (c) which authorized a temporary increase in tax for the period October 1, 1959, to July 1, 1961.
1959—Subsec. (c). Puspan. L. 86–342 added subsec. (c).
1956—Act Mar. 29, 1956, substituted “April 1, 1957” for “April 1, 1956”.
Subsec. (a). Act June 29, 1956, redesignated first sentence as subsec. (a) and increased tax from 2 to 3 cents a gallon.
Subsec. (span). Act June 29, 1956, redesignated second sentence as subsec. (span) and substituted “July 1, 1972” for “April 1, 1956”.
1955—Act Mar. 30, 1955, substituted “April 1, 1956” for “April 1, 1955”.
Amendment by Puspan. L. 117–58 effective Oct. 1, 2021, see section 80102(f) of Puspan. L. 117–58, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 114–94 effective Oct. 1, 2016, see section 31102(f) of Puspan. L. 114–94, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 112–141 effective July 1, 2012, see section 40102(f) of Puspan. L. 112–141, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 112–140 to cease to be effective on July 6, 2012, with text as amended by Puspan. L. 112–140 to revert back to read as it did on the day before June 29, 2012, and amendments by Puspan. L. 112–141 to be executed as if Puspan. L. 112–140 had not been enacted, see section 1(c) of Puspan. L. 112–140, set out as a note under section 101 of Title 23, Highways.
Amendment by Puspan. L. 112–140 effective July 1, 2012, see section 402(f)(1) of Puspan. L. 112–140, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 112–102 effective Apr. 1, 2012, see section 402(f) of Puspan. L. 112–102, set out as a note under section 4041 of this title.
Puspan. L. 112–95, title XI, § 1101(c), Fespan. 14, 2012, 126 Stat. 148, provided that:
Puspan. L. 112–91, § 2(c), Jan. 31, 2012, 126 Stat. 3, provided that:
Amendment by section 142(a)(1)(C), (2)(D) of Puspan. L. 112–30 effective Oct. 1, 2011, see section 142(f) of Puspan. L. 112–30, set out as a note under section 4041 of this title.
Puspan. L. 112–30, title II, § 202(c), Sept. 16, 2011, 125 Stat. 357, provided that:
Puspan. L. 112–27, § 2(c), Aug. 5, 2011, 125 Stat. 270, provided that:
Puspan. L. 112–21, § 2(c), June 29, 2011, 125 Stat. 233, provided that:
Puspan. L. 112–16, § 2(c), May 31, 2011, 125 Stat. 218, provided that:
Puspan. L. 112–7, § 2(c), Mar. 31, 2011, 125 Stat. 31, provided that:
Puspan. L. 111–329, § 2(c), Dec. 22, 2010, 124 Stat. 3566, provided that:
Puspan. L. 111–249, § 2(c), Sept. 30, 2010, 124 Stat. 2627, provided that:
Puspan. L. 111–216, title I, § 101(c), Aug. 1, 2010, 124 Stat. 2349, provided that:
Puspan. L. 111–197, § 2(c), July 2, 2010, 124 Stat. 1353, provided that:
Puspan. L. 111–161, § 2(c), Apr. 30, 2010, 124 Stat. 1126, provided that:
Puspan. L. 111–153, § 2(c), Mar. 31, 2010, 124 Stat. 1084, provided that:
Puspan. L. 111–116, § 2(c), Dec. 16, 2009, 123 Stat. 3031, provided that:
Puspan. L. 111–69, § 2(c), Oct. 1, 2009, 123 Stat. 2054, provided that:
Puspan. L. 111–12, § 2(c), Mar. 30, 2009, 123 Stat. 1457, provided that:
Puspan. L. 110–330, § 2(c), Sept. 30, 2008, 122 Stat. 3717, provided that:
Puspan. L. 110–253, § 2(c), June 30, 2008, 122 Stat. 2417, provided that:
Puspan. L. 110–190, § 2(c), Fespan. 28, 2008, 122 Stat. 643, provided that:
Puspan. L. 110–161, div. K, title I, § 116(d), Dec. 26, 2007, 121 Stat. 2382, provided that:
Puspan. L. 109–59, title XI, § 11151(f)(1), Aug. 10, 2005, 119 Stat. 1969, provided that:
Amendment by section 11161(a)(1)–(4)(D) of Puspan. L. 109–59 applicable to fuels or liquids removed, entered, or sold after Sept. 30, 2005, see section 11161(e) of Puspan. L. 109–59, set out as a note under section 4041 of this title.
Puspan. L. 109–59, title XI, § 11166(span)(2), Aug. 10, 2005, 119 Stat. 1977, provided that:
Puspan. L. 109–58, title XIII, § 1343(c), Aug. 8, 2005, 119 Stat. 1052, provided that:
Amendment by section 1362(a) of Puspan. L. 109–58 effective Oct. 1, 2005, see section 1362(d)(1) of Puspan. L. 109–58, set out as a note under section 4041 of this title.
Puspan. L. 109–6, § 1(span), Mar. 31, 2005, 119 Stat. 20, provided that:
Amendment by section 301(c)(7) of Puspan. L. 108–357 applicable to fuel sold or used after Dec. 31, 2004, see section 301(d)(1) of Puspan. L. 108–357, set out as a note under section 40 of this title.
Amendment by section 853(a)(1)–(3)(A), (4) of Puspan. L. 108–357 applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) of Puspan. L. 108–357, set out as a note under section 4041 of this title.
Puspan. L. 108–357, title VIII, § 860(span), Oct. 22, 2004, 118 Stat. 1618, provided that:
Amendment by section 9003(span)(2)(B), (C), of Puspan. L. 105–178 effective Jan. 1, 2001, see section 9003(span)(3) of Puspan. L. 105–178, set out as a note under section 40 of this title.
Amendment by section 1031(a)(2) of Puspan. L. 105–34 effective Oct. 1, 1997, see section 1031(e)(1) of Puspan. L. 105–34, set out as a note under section 4041 of this title.
Amendment by section 1032(span) of Puspan. L. 105–34 effective July 1, 1998, see section 1032(f)(1) of Puspan. L. 105–34, as amended, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 105–2 applicable to periods beginning on or after the 7th day after Fespan. 28, 1997, see section 2(e)(1) of Puspan. L. 105–2, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 104–188 effective on 7th calendar day after Aug. 20, 1996, see section 1609(i) of Puspan. L. 104–188, set out as a note under section 4041 of this title.
Amendment by section 13241(a) of Puspan. L. 103–66 effective Oct. 1, 1993, see section 13241(g) of Puspan. L. 103–66, set out as a note under section 4041 of this title.
Amendment by section 13242(a) of Puspan. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Puspan. L. 103–66, set out as a note under section 4041 of this title.
Puspan. L. 102–486, title XIX, § 1920(c), Oct. 24, 1992, 106 Stat. 3027, provided that:
Amendment by section 11211(a)(1)–(3), (5)(A)–(C) of Puspan. L. 101–508 applicable, except as otherwise provided, to gasoline removed (as defined in [former] section 4082 of this title) after Nov. 30, 1990, see section 11211(a)(6) of Puspan. L. 101–508, set out as a note under section 4041 of this title.
Puspan. L. 101–508, title XI, § 11212(f), Nov. 5, 1990, 104 Stat. 1388–432, provided that:
Puspan. L. 101–508, title XI, § 11215(span), Nov. 5, 1990, 104 Stat. 1388–436, provided that:
Amendment by section 1017(c)(1), (14) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.
Amendment by section 2001(d)(5) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Superfund Revenue Act of 1986, Puspan. L. 99–499, title V, to which it relates, see section 2001(e) of Puspan. L. 100–647, set out as a note under section 56 of this title.
Puspan. L. 100–647, title VI, § 6104(span), Nov. 10, 1988, 102 Stat. 3711, provided that:
Amendment by Puspan. L. 100–203 applicable to sales after Mar. 31, 1988, see section 10502(e) of Puspan. L. 100–203, set out as a note under section 40 of this title.
Puspan. L. 99–514, title XVII, § 1703(h), Oct. 22, 1986, 100 Stat. 2779, provided that:
Amendment by Puspan. L. 99–499 effective Jan. 1, 1987, see section 521(e) of Puspan. L. 99–499, set out as a note under section 4041 of this title.
Amendment by section 732(a)(1), (2) of Puspan. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Puspan. L. 97–424, to which such amendment relates, see section 736 of Puspan. L. 98–369, set out as a note under section 4051 of this title.
Amendment by section 912(span), (f) of Puspan. L. 98–369 effective Jan. 1, 1985, see section 912(g) of Puspan. L. 98–369, set out as a note under section 40 of this title.
Amendment by section 511(a)(1), (d)(1) of Puspan. L. 97–424 effective Apr. 1, 1983, see section 511(h)(1) of Puspan. L. 97–424, set out as a note under section 4041 of this title.
Amendment by section 232(span)(3)(A) of Puspan. L. 96–223 applicable to sales or uses after Sept. 30, 1980, in taxable years ending after such date, see section 232(h)(1) of Puspan. L. 96–223, set out as an Effective Date note under section 40 of this title.
Puspan. L. 95–618, title II, § 221(a)(2), Nov. 9, 1978, 92 Stat. 3185, as amended by Puspan. L. 96–223, title II, § 232(a)(3), Apr. 2, 1980, 94 Stat. 273, provided that:
Amendment by Puspan. L. 87–61 effective July 1, 1961, see section 208 of Puspan. L. 87–61, set out as a note under section 4041 of this title.
Amendment by act June 29, 1956, effective July 1, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.
Puspan. L. 108–357, title VIII, § 853(a)(3)(B), Oct. 22, 2004, 118 Stat. 1610, required the Secretary of the Treasury, no later than Dec. 15, 2004, to publish and maintain a list of airports with a secured area in which a terminal is located within the meaning of this section.
Due date for deposit of taxes imposed by this section which would be required to be made after July 31, 1998, and before Oct. 1, 1998, to be Oct. 5, 1998, see section 901(e) of Puspan. L. 105–34, set out as a note under section 6302 of this title.
Due date for deposit of taxes imposed by subsec. (a)(2)(A)(ii) of this section which would be required to be made after July 31, 1998, and before Oct. 1, 1998, to be Oct. 5, 1998, see section 1031(g) of Puspan. L. 105–34, set out as a note under section 6302 of this title.
Puspan. L. 109–59, title XI, § 11141, Aug. 10, 2005, 119 Stat. 1959, provided that:
Puspan. L. 108–357, title VIII, § 853(f), Oct. 22, 2004, 118 Stat. 1614, provided that:
Puspan. L. 105–34, title X, § 1032(g), Aug. 5, 1997, 111 Stat. 936, provided that:
Puspan. L. 105–2, § 2(d), Fespan. 28, 1997, 111 Stat. 6, provided that:
Puspan. L. 103–66, title XIII, § 13241(h), Aug. 10, 1993, 107 Stat. 512, provided that:
Puspan. L. 103–66, title XIII, § 13243, Aug. 10, 1993, 107 Stat. 529, provided that:
Puspan. L. 101–508, title XI, § 11211(j), Nov. 5, 1990, 104 Stat. 1388–428, imposed a floor stocks tax on (A) gasoline and diesel fuel on which tax was imposed under section 4081 or 4091 of this title before Dec. 1, 1990, and which was held on such date by any person, or (B) diesel fuel on which no tax was imposed under section 4091 of this title at the Highway Trust Fund financing rate before Dec. 1, 1990, and which was held on such date by any person for use as fuel in a train.
Puspan. L. 99–514, title XVII, § 1703(f), Oct. 22, 1986, 100 Stat. 2778, as amended by Puspan. L. 100–647, title I, § 1017(c)(13), title II, § 2001(d)(4), Nov. 10, 1988, 102 Stat. 3577, 3595, imposed a floor stocks tax at the rate of 9.1 cents per gallon on gasoline subject to tax under section 4081 of this title which, on Jan. 1, 1988, was held by a dealer for sale, and with respect to which no tax had been imposed under such section.
Puspan. L. 99–514, title XVII, § 1703(g), Oct. 22, 1986, 100 Stat. 2778, directed Secretary of the Treasury or his delegate to conduct a study of incidence of evasion of gasoline tax, with report of the study to be submitted, not later than Dec. 31, 1986, to Committee on Ways and Means of House of Representatives and Committee on Finance of Senate.
Puspan. L. 97–424, title V, § 518, Jan. 6, 1983, 96 Stat. 2184, as amended by Puspan. L. 98–369, div. A, title VII, § 734(i), July 18, 1984, 98 Stat. 980; Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
Study respecting portion of taxes imposed by this section is attributable to fuel used in recreational motorboats and report to Congress no later than 2 years after Oct. 14, 1980, see Puspan. L. 96–451, title II, § 204, Oct. 14, 1980, 94 Stat. 1988, set out as a note under section 4041 of this title.
Puspan. L. 95–618, title II, § 221(d), Nov. 9, 1978, 92 Stat. 3186, directed Secretary of the Treasury to expedite applications submitted by persons with respect to the production of ethanol for use in producing gasoline and that the Secretary develop expeditious procedures for processing such applications, prior to repeal by Puspan. L. 96–223, § 232(e)(2)(E), Apr. 2, 1980, 94 Stat. 280.