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26 U.S.C. § 4083 — Definitions; special rule; administrative authority
Federal law — U.S. Code and appendices · legal_authorities
**(a) Taxable fuel** For purposes of this subpart—
(1) **In general** — The term “taxable fuel” means—
(A) gasoline,
(B) diesel fuel, and
(C) kerosene.
(2) **Gasoline** — The term “gasoline”—
(A) 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
(B) includes, to the extent prescribed in regulations—
(i) any gasoline blend stock, and
(ii) 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.
(3) **Diesel fuel**
(A) *In general* — The term “diesel fuel” means—
(i) any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, or a diesel-powered train,
(ii) transmix, and
(iii) diesel fuel blend stocks identified by the Secretary.
(B) *Transmix* — 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.
**(b) Commercial aviation** 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 consume
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Source file: Laws/federal/codes/united-states-code/title-26/section-4083-definitions-special-rule-administrative-authority--b529218451.md
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Source location: Title 26, Chapter 32, § 4083; chapter-032-manufacturers-excise-taxes.md
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**(a) Taxable fuel** For purposes of this subpart—
(1) **In general** — The term “taxable fuel” means—
(A) gasoline,
(B) diesel fuel, and
(C) kerosene.
(2) **Gasoline** — The term “gasoline”—
(A) 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
(B) includes, to the extent prescribed in regulations—
(i) any gasoline blend stock, and
(ii) 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.
(3) **Diesel fuel**
(A) *In general* — The term “diesel fuel” means—
(i) any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, or a diesel-powered train,
(ii) transmix, and
(iii) diesel fuel blend stocks identified by the Secretary.
(B) *Transmix* — 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.
**(b) Commercial aviation** 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.
**(c) Certain uses defined as removal** 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.
**(d) Administrative authority**
(1) **In general** — 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—
(A) enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of—
(i) examining the equipment used to determine the amount or composition of such fuel and the equipment used to store such fuel,
(ii) taking and removing samples of such fuel, and
(iii) inspecting any books and records and any shipping papers pertaining to such fuel, and
(B) detain, for the purposes referred in subparagraph (A), any container which contains or may contain any taxable fuel.
(2) **Inspection sites** — The Secretary may establish inspection sites for purposes of carrying out the Secretary’s authority under paragraph (1)(B).
(3) **Penalty for refusal of entry**
(A) *Forfeiture* — 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.
(B) *Assessable penalty* — 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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The tax imposed by section 4081 shall not apply to diesel fuel and kerosene—
(1) which the Secretary determines is destined for a nontaxable use,
(2) which is indelibly dyed by mechanical injection in accordance with regulations which the Secretary shall prescribe, and
(3) which meets such marking requirements (if any) as may be prescribed by the Secretary in regulations.
Such regulations shall allow an individual choice of dye color approved by the Secretary or chosen from any list of approved dye colors that the Secretary may publish.
**(b) Nontaxable use** 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).
**(c) Exception to dyeing requirements** Paragraph (2) of subsection (a) shall not apply with respect to any diesel fuel and kerosene—
(1) removed, entered, or sold in a State for ultimate sale or use in an area of such State during the period such area is exempted from the fuel dyeing requirements under subsection (i) of section 211 of the Clean Air Act (as in effect on the date of the enactment of this subsection) by the Administrator of the Environmental Protection Agency under paragraph (4) of such subsection (i) (as so in effect), and
(2) the use of which is certified pursuant to regulations issued by the Secretary.
**(d) Additional exceptions to dyeing requirements for kerosene**
(1) **Use for non-fuel feedstock purposes** — Subsection (a)(2) shall not apply to k
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4082
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In addition to any other penalty provided by law, any person who refuses to admit entry or refuses to permit any other action by the Secretary authorized by section 4083(d)(1) shall pay a penalty of $1,000 for such refusal.
**(b) Joint and several liability**
(1) **In general** — If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.
(2) **Affiliated groups** — If a business entity described in paragraph (1) is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.
**(c) Reasonable cause exception** No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6717
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There is hereby imposed on the amount paid for taxable transportation of any person a tax equal to 7.5 percent of the amount so paid.
**(b) Domestic segments of taxable transportation**
(1) **In general** — There is hereby imposed on the amount paid for each domestic segment of taxable transportation by air a tax in the amount of $3.00.
(2) **Domestic segment** — For purposes of this section, the term “domestic segment” means any segment consisting of 1 takeoff and 1 landing and which is taxable transportation described in section 4262(a)(1).
(3) **Changes in segments by reason of rerouting** — If—
(A) transportation is purchased between 2 locations on specified flights, and
(B) there is a change in the route taken between such 2 locations which changes the number of domestic segments, but there is no change in the amount charged for such transportation,
the tax imposed by paragraph (1) shall be determined without regard to such change in route.
**(c) Use of international travel facilities**
(1) **In general** — There is hereby imposed a tax of $12.00 on any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins or ends in the United States.
(2) **Exception for transportation entirely taxable under subsection (a)** — This subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282).
(3) **Special rule for Alaska and Hawaii** — In any case in which the tax imposed by paragraph (1) applies to a domestic segment beginning or ending in Alaska or Hawaii, such tax shall apply only to departures and shall be at the rate of $6.
**(d) By whom paid** Except as provided in section 42
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4261
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax imposed**
(1) **Tax on removal, entry, or sale**
(A) *In general* — There is hereby imposed a tax at the rate specified in paragraph (2) on—
(i) the removal of a taxable fuel from any refinery,
(ii) the removal of a taxable fuel from any terminal,
(iii) the entry into the United States of any taxable fuel for consumption, use, or warehousing, and
(iv) the sale of a taxable fuel to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii).
(B) *Exemption for bulk transfers to registered terminals or refineries*
(i) *In general* — 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 (except as provided in clause (ii)), and the operator of such terminal or refinery are registered under section 4101.
(ii) *Nonapplication of registration to vessel operators entering by deep-draft vessel* — For purposes of clause (i), a vessel operator is not required to be registered with respect to the entry of a taxable fuel transferred in bulk by a vessel described in section 4042(c)(1).
(2) **Rates of tax**
(A) *In general* — The rate of the tax imposed by this section is—
(i) in the case of gasoline other than aviation gasoline, 18.3 cents per gallon,
(ii) in the case of aviation gasoline, 19.3 cents per gallon, and
(iii) in the case of diesel fuel or kerosene, 24.3 cents per gallon.
(B) *Leaking Underground Storage Tank Trust Fund tax* — The rates of tax specified in subparagraph (A) shall each be increased by 0.1 cent per gallon. Th
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4081
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of section 38, the alcohol fuels credit determined under this section for the taxable year is an amount equal to the sum of—
(1) the alcohol mixture credit,
(2) the alcohol credit,
(3) in the case of an eligible small ethanol producer, the small ethanol producer credit, plus
(4) the second generation biofuel producer credit.
**(b) Definition of alcohol mixture credit, alcohol credit, and small ethanol producer credit** For purposes of this section, and except as provided in subsection (h)—
(1) **Alcohol mixture credit**
(A) *In general* — The alcohol mixture credit of any taxpayer for any taxable year is 60 cents for each gallon of alcohol used by the taxpayer in the production of a qualified mixture.
(B) *Qualified mixture* — The term “qualified mixture” means a mixture of alcohol and gasoline or of alcohol and a special fuel which—
(i) is sold by the taxpayer producing such mixture to any person for use as a fuel, or
(ii) is used as a fuel by the taxpayer producing such mixture.
(C) *Sale or use must be in trade or business, etc.* — Alcohol used in the production of a qualified mixture shall be taken into account—
(i) only if the sale or use described in subparagraph (B) is in a trade or business of the taxpayer, and
(ii) for the taxable year in which such sale or use occurs.
(D) *Casual off-farm production not eligible* — No credit shall be allowed under this section with respect to any casual off-farm production of a qualified mixture.
(2) **Alcohol credit**
(A) *In general* — The alcohol credit of any taxpayer for any taxable year is 60 cents for each gallon of alcohol which is not in a mixture with gasoline or a special fuel (other than any denaturant) and which during the taxable year—
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 40
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Nontaxable uses** Except as provided in subsection (k), if tax has been imposed under paragraph (2) or (3) of section 4041(a) or section 4041(c) on the sale of any fuel and the purchaser uses such fuel other than for the use for which sold, or resells such fuel, the Secretary shall pay (without interest) to him an amount equal to—
(1) the amount of tax imposed on the sale of the fuel to him, reduced by
(2) if he uses the fuel, the amount of tax which would have been imposed under section 4041 on such use if no tax under section 4041 had been imposed on the sale of the fuel.
**(b) Intercity, local, or school buses**
(1) **Allowance** — Except as otherwise provided in this subsection and subsection (k), if any fuel other than gasoline (as defined in section 4083(a)) on the sale of which tax was imposed by section 4041(a) or 4081 is used in an automobile bus while engaged in—
(A) furnishing (for compensation) passenger land transportation available to the general public, or
(B) the transportation of students and employees of schools (as defined in the last sentence of section 4221(d)(7)(C)),
the Secretary shall pay (without interest) to the ultimate purchaser of such fuel an amount equal to the product of the number of gallons of such fuel so used multiplied by the rate at which tax was imposed on such fuel by section 4041(a) or 4081, as the case may be.
(2) **Reduction in refund in certain cases**
(A) *In general* — Except as provided in subparagraphs (B) and (C), the rate of tax taken into account under paragraph (1) shall be 7.4 cents per gallon less than the aggregate rate at which tax was imposed on such fuel by section 4041(a) or 4081, as the case may be.
(B) *Exception for school bus transportation* — Subparagraph (A) shall not apply to fuel
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6427
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Transportation by air** In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of [section 4261(e)(3) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4261/e/3&num=0&edition=prelim)) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of title 26. The preceding sentence shall not apply to amounts paid on or before March 27, 2020.
**(b) Use of Kerosene in commercial aviation** In the case of kerosene used in commercial aviation (as defined in [section 4083 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4083&num=0&edition=prelim)) during the excise tax holiday period—
(1) no tax shall be imposed on such kerosene under—
(A) [section 4041(c) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4041/c&num=0&edition=prelim), or
(B) [section 4081 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4081&num=0&edition=prelim) (other than at the rate provided in subsection (a)(2)(B) thereof), and
(2) section 6427(l) of title 26 shall be applied—
(A) by treating such use as a nontaxable use, and
(B) without regard to paragraph (4)(A)(ii) thereof.
**(c) Excise tax holiday period** For purposes of this section, the term “excise tax holiday period” means the period beginning after March 27, 2020, and ending before January 1, 2021.
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 9046
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Cargo information**
(1) **In general**
(A) Subject to paragraphs (2) and (3), the Secretary is authorized to promulgate regulations providing for the transmission to the Customs Service, through an electronic data interchange system, of information pertaining to cargo to be brought into the United States or to be sent from the United States, prior to the arrival or departure of the cargo.
(B) The Secretary shall endeavor to promulgate an initial set of regulations under subparagraph (A) not later than October 1, 2003.
(2) **Information required** — The cargo information required by the regulations promulgated pursuant to paragraph (1) under the parameters set forth in paragraph (3) shall be such information on cargo as the Secretary determines to be reasonably necessary to ensure cargo safety and security pursuant to those laws enforced and administered by the Customs Service. The Secretary shall provide to appropriate Federal departments and agencies cargo information obtained pursuant to paragraph (1).
(3) **Parameters** — In developing regulations pursuant to paragraph (1), the Secretary shall adhere to the following parameters:
(A) The Secretary shall solicit comments from and consult with a broad range of parties likely to be affected by the regulations, including importers, exporters, carriers, customs brokers, and freight forwarders, among other interested parties.
(B) In general, the requirement to provide particular information shall be imposed on the party most likely to have direct knowledge of that information. Where requiring information from the party with direct knowledge of that information is not practicable, the regulations shall take into account how, under ordinary commercial practices, information is acquired by the party on whi
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1415
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