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

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

2012—Subsec. (e). Puspan. L. 112–95 inserted “(other than kerosene with respect to which tax is imposed under section 4043)” after “In the case of kerosene” in introductory provisions.

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

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

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

“(2) any use in a train, and

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

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

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

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

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

2006—Subsec. (d)(2)(B). Puspan. L. 109–432 substituted “6427(l)(5)(B)” for “6427(l)(6)(B)”.

2005—Subsec. (a). Puspan. L. 109–58 inserted “(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate imposed in all cases other than for export)” after “section 4081” in introductory provisions.

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

Subsec. (d)(2)(B). Puspan. L. 109–59, § 11161(span)(3)(C), substituted “section 6427(l)(6)(B)” for “section 6427(l)(5)(B)”.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1996—Subsecs. (c) to (e). Puspan. L. 104–188 added subsec. (c) and redesignated former subsecs. (c) and (d) as (d) and (e), respectively.

1993—Puspan. L. 103–66 amended heading and text generally. Prior to amendment, text read as follows:

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

“(1) gasoline blend stocks, and

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

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

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

1986—Subsec. (a). Puspan. L. 99–514 amended subsec. (a) generally, substituting definitions of “gasoline” and “gasoline blended stocks” for definition of “producer”.

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

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

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

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

1970—Subsec. (c). Puspan. L. 91–258 substituted “special fuels referred to in section 4041” for “special motor fuels referred to in section 4041(span)”.

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

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

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

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

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

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

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

Amendment by 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.

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

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

Puspan. L. 108–357, title VIII, § 851(d)(4), Oct. 22, 2004, 118 Stat. 1609, provided that:

Amendment by section 853(a)(5) 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, § 854(d), Oct. 22, 2004, 118 Stat. 1616, provided that:

Puspan. L. 108–357, title VIII, § 857(d), Oct. 22, 2004, 118 Stat. 1617, provided that:

Amendment by Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.

Amendment by 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.

Puspan. L. 104–188, title I, § 1801(span), Aug. 20, 1996, 110 Stat. 1892, provided that:

Amendment by 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.

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

Puspan. L. 98–369, div. A, title VII, § 733(span), July 18, 1984, 98 Stat. 977, provided that:

Puspan. L. 98–369, div. A, title VII, § 734(c)(3), July 18, 1984, 98 Stat. 979, provided that:

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

Puspan. L. 89–44, title VIII, § 802(d)(1), June 21, 1965, 79 Stat. 159, provided that:

Puspan. L. 86–342, title II, § 201(e)(3), Sept. 21, 1959, 73 Stat. 615, provided that:

Puspan. L. 108–357, title VIII, § 854(span), Oct. 22, 2004, 118 Stat. 1615, provided that: