26 USC 6420 - Gasoline used on farms

Editorial Notes

Prior Provisions

A prior section 6420 was renumbered section 6422 of this title.

Amendments

2018—Subsec. (i)(4). Puspan. L. 115–141 substituted “State (and” for “State and”.

2005—Subsec. (c)(4). Puspan. L. 109–59, § 11121(span), inserted concluding provisions.

Subsec. (c)(4)(B). Puspan. L. 109–59, § 11121(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “if—

“(i) the person so using the gasoline is an aerial or other applicator of fertilizers or other substances and is the ultimate purchaser of the gasoline, and

“(ii) the person described in subparagraph (A) waives (at such time and in such form and manner as the Secretary shall prescribe) his right to be treated as the user and ultimate purchaser of the gasoline,

then subparagraph (A) of this paragraph shall not apply and the aerial or other applicator shall be treated as having used such gasoline on a farm for farming purposes.”

1993—Subsec. (c)(5). Puspan. L. 103–66, § 13242(d)(20), substituted “section 4083(a)” for “section 4082(span)”.

Subsec. (h). Puspan. L. 103–66, § 13241(f)(5), struck out heading and text of subsec. (h). Text read as follows: “Except with respect to taxes imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, this section shall apply only with respect to gasoline purchased before October 1, 1999.”

1991—Subsec. (h). Puspan. L. 102–240 substituted “1999” for “1995”.

1990—Subsec. (h). Puspan. L. 101–508 substituted “1995” for “1993”.

1989—Subsec. (e)(2). Puspan. L. 101–239 substituted “section 7602(a)” for “section 7602”.

1987—Subsec. (h). Puspan. L. 100–17 substituted “1993” for “1988”.

1986—Subsec. (h). Puspan. L. 99–499 substituted “Except with respect to taxes imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, this section” for “This section”.

1984—Subsec. (g)(2). Puspan. L. 98–369 substituted “section 34” for “section 39”.

1983—Subsec. (c)(4)(B). Puspan. L. 97–424, § 511(f), substituted provision that, if the person so using the gasoline is an aerial or other applicator of fertilizers or other substances and is the ultimate purchaser of the gasoline, and the person described in subparagraph (A) waives (at such time and in such form and manner as the Secretary shall prescribe) his right to be treated as the user and ultimate purchaser of the gasoline, then subparagraph (A) of this paragraph shall not apply and the aerial or other applicator shall be treated as having used such gasoline on a farm for farming purposes, for provision that, if the person so using the gasoline were an aerial applicator who was the ultimate purchaser of the gasoline and the person described in subparagraph (A) waived (at such time and in such form and manner as the Secretary was to prescribe) his right to be treated as the user and ultimate purchaser of the gasoline, then subparagraph (A) of this paragraph would not apply and the aerial applicator would be treated as having used such gasoline on a farm for farming purposes.

Subsec. (h). Puspan. L. 97–424, § 516(span)(4), added subsec. (h). Former subsec. (h) redesignated (i).

Subsec. (h)(4). Puspan. L. 97–473 purported to add par. (4). See Amendment note below for subsec. (i)(4).

Subsec. (i). Puspan. L. 97–424, § 516(span)(4), redesignated former subsec. (h) as (i).

Subsec. (i)(4). Puspan. L. 97–473 added par. (4). Notwithstanding the directory language that par. (4) be added to subsec. (h), it was added to subsec. (i) to reflect the probable intent of Congress and the intervening redesignation of subsec. (h) as (i) by Puspan. L. 97–424.

1978—Subsec. (c)(3)(A). Puspan. L. 95–458, § 3(c), struck out provision that if the use of gasoline is by any person other than the owner, tenant, or operator of a farm, then in applying subsec. (a) of this subparagraph, the owner, tenant, or operator of the farm on which gasoline or a liquid taxable under section 4041 is used would be treated as the user or ultimate purchaser of the gasoline or liquid.

Subsec. (c)(4), (5). Puspan. L. 95–458, § 3(a), added par. (4) and redesignated former par. (4) as (5).

1976—Subsec. (a). Puspan. L. 94–455, § 1906(a)(26) (C)(ii), (span)(13)(A), substituted “subsection (g)” for “subsection (h)” and struck out “or his delegate” after “Secretary”.

Subsec. (span). Puspan. L. 94–455, § 1906(a)(26)(A), among other changes, struck out provisions relating to gasoline used before July 1, 1965, and struck out requirement that a person’s first taxable year beginning after June 30, 1965, include the period after June 30, 1965, and before the beginning of that first taxable year.

Subsec. (c)(3)(A). Puspan. L. 94–455, § 1906(span)(6)(A), among other changes, struck out “and for purposes of section 6416(span)(2)(G)(ii) (but not for purposes of section 4041),” after “in applying subsection (a) to this subparagraph,” and provision that if the use of gasoline is by any person other than the owner, tenant, or operator of the farm, then, for purposes of applying section 6416(span)(2)(G)(ii), any tax paid under section 4041 in respect of a liquid used on a farm for farming purposes be treated as having been paid by the owner, tenant, or operator of the farm on which such liquid is used.

Subsec. (d). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (e)(1). Puspan. L. 94–455, § 1906(a)(26)(B), substituted “apply in respect” for “apply in in respect”.

Subsecs. (e)(2), (f). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (g). Puspan. L. 94–455, § 1906(a)(26)(C)(i), (D), redesignated subsec. (h) as (g), struck out in par. (1) “with respect to gasoline used after June 30, 1965,” after “subsection (a)”, and in par. (2) “for gasoline used after June 30, 1965” after “subtitle A”. Former subsec. (g), which provided that this section applies only with respect to gasoline purchased after Dec. 31, 1955, was struck out.

Subsecs. (h), (i). Puspan. L. 94–455, § 1906(a)(26)(C)(i), redesignated subsecs. (h) and (i) as (g) and (h), respectively.

1970—Subsec. (span)(2)(B). Puspan. L. 91–258, § 207(span), substituted “a claim for credit or refund of overpayment of income tax” for “an income tax return” after “time prescribed by law for filing”.

Subsec. (i)(1). Puspan. L. 91–258, § 205(c)(7)(A), (B), substituted “special fuels” for “diesel fuel and special motor fuels” and “section 4041(f)” for “section 4041(d)”, respectively.

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

Subsec. (span). Puspan. L. 89–44, § 809(a)(2), designated existing provisions as par. (1) and made it applicable to gasoline used before July 1, 1965, and added par. (2).

Subsec. (d). Puspan. L. 89–44, § 809(a)(3), substituted “payable” for “paid” in first sentence.

Subsecs. (h), (i). Puspan. L. 89–44, § 809(a)(1)(B), added subsec. (h) and redesignated former subsec. (h) as (i).

1958—Subsec. (c)(3)(A). Puspan. L. 85–859 substituted “section 6416(span)(2)(G)(ii)” for “section 6416(span)(2)(C)(ii)” in two places in cl. (A).

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment

Amendment by Puspan. L. 109–59 applicable to fuel use or air transportation after Sept. 30, 2005, see section 11121(d) of Puspan. L. 109–59, set out as a note under section 4261 of this title.

Effective Date of 1993 Amendment

Amendment by section 13241(f)(5) 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(d)(20) 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.

Effective Date of 1986 Amendment

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.

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Puspan. L. 98–369, set out as a note under section 21 of this title.

Effective Date of 1983 Amendments

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

Amendment by section 511(f) 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.

Effective Date of 1978 Amendment

Puspan. L. 95–458, § 3(d), Oct. 14, 1978, 92 Stat. 1257, provided that:

“The amendments made by this section [amending this section and section 6427 of this title] shall take effect on the first day of the first calendar quarter which begins more than 90 days after the date of the enactment of this Act [Oct. 14, 1978].”

Effective Date of 1976 Amendment

Amendment by section 1906(a)(26), (span)(13)(A) of Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Puspan. L. 94–455, set out as a note under section 6013 of this title.

Puspan. L. 94–455, title XIX, § 1906(span)(6)(B), Oct. 4, 1976, 90 Stat. 1834, provided that:

“The amendments made by subparagraph (A) [amending this section] shall apply with respect to the use of liquids after December 31, 1970.”

Effective Date of 1970 Amendment

Amendment by Puspan. L. 91–258 effective July 1, 1970, and applicable with respect to taxable years ending after June 30, 1970, respectively, see section 211(a), (span) of Puspan. L. 91–258, set out as a note under section 4041 of this title.

Effective Date of 1965 Amendment

Puspan. L. 89–44, title VIII, § 809(f), June 21, 1965, 79 Stat. 168, provided that:

“The amendments made by subsections (a) and (span) [amending this section and section 6421 of this title] shall apply with respect to gasoline used on or after July 1, 1965. The amendments made by subsections (c) and (d) [renumbering section 39 as 40, enacting section 39 and amending sections 72, 874, 1314, 1481, 6201, 6211, 6213, and 6401 of this title] shall apply to taxable years beginning on or after July 1, 1965.”

Effective Date of 1958 Amendment

Amendment by Puspan. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Puspan. L. 85–859, set out as a note under section 6415 of this title.