26 U.S.C. § 4083 — Definitions; special rule; administrative authority
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 559 words · no verdicts yet
This section defines taxable fuel and commercial aviation for the relevant fuel-tax subpart. It also treats certain uses as removals and gives the Secretary inspection powers and penalties for refusal.
(a) Taxable fuel. (1) “Taxable fuel” means gasoline, diesel fuel, and kerosene. (2) “Gasoline” includes gasoline blends, except qualified or partially exempt methanol or ethanol fuel and denatured alcohol. Regulations may also include gasoline blend stock* and products commonly used as nonalcohol gasoline additives. “Gasoline blend stock” means any petroleum-product component of gasoline. (3) “Diesel fuel” means a liquid other than gasoline suitable for a diesel highway vehicle or train, transmix, and diesel blend stocks the Secretary* identifies. “Transmix” means the byproduct of refined-products pipeline operations created when different-specification products mix during transportation.
(b) Commercial aviation. It means using an aircraft in a business that transports people or property for compensation or hire by air, except transportation properly allocated to uses exempt from sections 4261 and 4271 under sections 4281, 4282, or 4261(h) or (i). Before October 1, 2028, it does not include aircraft use if section 4043 taxes the fuel consumed, or if section 4043(c)(5) means no tax applies to that use.
(c) Certain uses treated as removals. If a person uses taxable fuel, other than in producing taxable or section 4041 special fuels, the use is treated as a removal for this chapter.
(d) Administrative authority. (1) To administer this subpart, section 4041, and related penalties and administrative rules, the Secretary may enter places where taxable fuel is produced or stored, or may be stored, to examine measuring and storage equipment, take and remove fuel samples, and inspect books, records, and shipping papers. The Secretary may detain containers that contain or may contain taxable fuel for those purposes. (2) The Secretary may establish inspection sites to exercise the container authority. (3)(A) The section 7342 forfeiture penalty applies to refusal to allow entry or another authorized action, but “$1,000” replaces “$500” for each refusal. (B) Section 6717 provides an additional assessable penalty.
For purposes of this subpart—
The term “taxable fuel” means—
gasoline,
diesel fuel, and
kerosene.
The term “gasoline”—
includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and
includes, to the extent prescribed in regulations—
any gasoline blend stock*, and
any product commonly used as an additive in gasoline (other than alcohol).
For purposes of subparagraph (B)(i), the term “gasoline blend stock” means any petroleum product component of gasoline.
The term “diesel fuel” means—
any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, or a diesel-powered train,
transmix, and
diesel fuel blend stocks identified by the Secretary*.
For purposes of subparagraph (A), the term “transmix” means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation.
For purposes of this subpart, the term “commercial aviation” means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of subsection (h) or (i) of section 4261. Such term shall not include the use of any aircraft before October 1, 2028, if tax is imposed under section 4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section 4043 by reason of subsection (c)(5) thereof.
If any person uses taxable fuel (other than in the production of taxable fuels or special fuels referred to in section 4041), such use shall for the purposes of this chapter be considered a removal.
In addition to the authority otherwise granted by this title, the Secretary may in administering compliance with this subpart, section 4041, and penalties and other administrative provisions related thereto—
enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of—
examining the equipment used to determine the amount or composition of such fuel and the equipment used to store such fuel,
taking and removing samples of such fuel, and
inspecting any books and records and any shipping papers pertaining to such fuel, and
detain, for the purposes referred in subparagraph (A), any container which contains or may contain any taxable fuel.
The Secretary may establish inspection sites for purposes of carrying out the Secretary’s authority under paragraph (1)(B).
The penalty provided by section 7342 shall apply to any refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), except that section 7342 shall be applied by substituting “$1,000” for “$500” for each such refusal.
For additional assessable penalty for the refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), see section 6717.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 483; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XVII, § 1703(a), Oct. 22, 1986, 100 Stat. 2776; Pub. L. 103–66, title XIII, § 13242(a), Aug. 10, 1993, 107 Stat. 517; Pub. L. 105–34, title IX, § 902(b)(3), title X, § 1032(a), (e)(4), Aug. 5, 1997, 111 Stat. 873, 933, 935; Pub. L. 105–206, title VI, § 6010(h)(1), July 22, 1998, 112 Stat. 815; Pub. L. 108–357, title III, § 301(c)(8), title VIII, §§ 853(b), 858(a), 859(b)(1), 870(a), Oct. 22, 2004, 118 Stat. 1461, 1611, 1617, 1618, 1623; Pub. L. 109–59, title XI, § 11123(b), Aug. 10, 2005, 119 Stat. 1952; Pub. L. 112–95, title XI, § 1103(b), Feb. 14, 2012, 126 Stat. 151; Pub. L. 114–55, title II, § 202(c)(1), Sept. 30, 2015, 129 Stat. 525; Pub. L. 114–141, title II, § 202(c)(1), Mar. 30, 2016, 130 Stat. 324; Pub. L. 114–190, title I, § 1202(c)(1), July 15, 2016, 130 Stat. 619; Pub. L. 115–63, title II, § 202(c)(1), Sept. 29, 2017, 131 Stat. 1171; Pub. L. 115–141, div. M, title I, § 202(c)(1), Mar. 23, 2018, 132 Stat. 1048; Pub. L. 115–254, div. B, title VIII, § 802(c)(2), Oct. 5, 2018, 132 Stat. 3429; Pub. L. 118–15, div. B, title II, § 2212(c)(2), Sept. 30, 2023, 137 Stat. 85; Pub. L. 118–34, title II, § 202(c)(2), Dec. 26, 2023, 137 Stat. 1116; Pub. L. 118–41, title II, § 202(c)(2), Mar. 8, 2024, 138 Stat. 24; Pub. L. 118–63, title XIII, § 1302(c)(2), May 16, 2024, 138 Stat. 1433.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1986Amended · Pub. L. 99-514 · 100 Stat. 2776
- 1993Amended · Pub. L. 103-66 · 107 Stat. 517
- 1997Amended · Pub. L. 105-34 · 111 Stat. 873, 933, 935
- 1998Amended · Pub. L. 105-206 · 112 Stat. 815
- 2004Amended · Pub. L. 108-357 · 118 Stat. 1461, 1611, 1617, 1618, 1623
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1952
- 2012Amended · Pub. L. 112-95 · 126 Stat. 151
- 2015Amended · Pub. L. 114-55 · 129 Stat. 525
- 2016Amended · Pub. L. 114-141 · 130 Stat. 324
- 2016Amended · Pub. L. 114-190 · 130 Stat. 619
- 2017Amended · Pub. L. 115-63 · 131 Stat. 1171
- 2018Amended · Pub. L. 115-141 · 132 Stat. 1048
- 2018Amended · Pub. L. 115-254 · 132 Stat. 3429
- 2023Amended · Pub. L. 118-15 · 137 Stat. 85
- 2023Amended · Pub. L. 118-34 · 137 Stat. 1116
- 2024Amended · Pub. L. 118-41 · 138 Stat. 24
- 2024Amended · Pub. L. 118-63 · 138 Stat. 1433
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
all 0 arguments · sorted by: best
no arguments yet — make the first case