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26 U.S.C. § 6612 — Cross references

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26 U.S.C. § 6612 — Cross references

**(a) Interest on judgments for overpayments** For interest on judgments for overpayments, see [28 U.S.C. 2411(a)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2411/a&num=0&edition=prelim). **(b) Adjustments** For provisions prohibiting interest on certain adjustments in tax, see section 6413(a). **(c) Other restrictions on interest** For other restrictions on interest, see sections 2014(e) (relating to refunds attributable to foreign tax credits), 6412 (relating to floor stock refunds), 6413(d) (relating to taxes under the Federal Unemployment Tax Act), 6416 (relating to certain taxes on sales and services), 6419 (relating to the excise tax on wagering), 6420 (relating to payments in the case of gasoline used on the farm for farming purposes), and 6421 (relating to payments in the case of gasoline used for certain nonhighway purposes or by local transit systems).

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Source location: Title 26, Chapter 67, § 6612; chapter-067-interest.md

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26 U.S.C. § 6421 — Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

**(a) Nonhighway uses** Except as provided in subsection (i), if gasoline is used in an off-highway business use, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons so used by the rate at which tax was imposed on such gasoline under section 4081. Except as provided in paragraph (2) of subsection (f) of this section, in the case of gasoline used as a fuel in an aircraft, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons of gasoline so used by the rate at which tax was imposed on such gasoline under section 4081. **(b) Intercity, local, or school buses** (1) **Allowance** — Except as provided in paragraph (2) and subsection (i), if gasoline 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 gasoline an amount equal to the product of the number of gallons of gasoline so used multiplied by the rate at which tax was imposed on such gasoline by section 4081. (2) **Limitation in case of nonscheduled intercity or local buses** — Paragraph (1)(A) shall not apply in respect of gasoline used in any automobile bus while engaged in furnishing transportation which is not scheduled and not along regular routes unless the seating capacity of such bus is at least 20 adults (not including the driver). **(c) Exempt purposes** If gasoline is sold to any person for any

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26 U.S.C. § 3311 — Short title

This chapter may be cited as the “Federal Unemployment Tax Act.”

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26 U.S.C. § 4041 — Imposition of tax

**(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

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26 U.S.C. § 2012 — Credit for gift tax

**(a) In general** If a tax on a gift has been paid under chapter 12 (sec. 2501 and following), or under corresponding provisions of prior laws, and thereafter on the death of the donor any amount in respect of such gift is required to be included in the value of the gross estate of the decedent for purposes of this chapter, then there shall be credited against the tax imposed by section 2001 the amount of the tax paid on a gift under chapter 12, or under corresponding provisions of prior laws, with respect to so much of the property which constituted the gift as is included in the gross estate, except that the amount of such credit shall not exceed an amount which bears the same ratio to the tax imposed by section 2001 (after deducting from such tax the unified credit provided by section 2010) as the value (at the time of the gift or at the time of the death, whichever is lower) of so much of the property which constituted the gift as is included in the gross estate bears to the value of the entire gross estate reduced by the aggregate amount of the charitable and marital deductions allowed under sections 2055, 2056, and 2106(a)(2). **(b) Valuation reductions** In applying, with respect to any gift, the ratio stated in subsection (a), the value at the time of the gift or at the time of the death, referred to in such ratio, shall be reduced— (1) by such amount as will properly reflect the amount of such gift which was excluded in determining (for purposes of section 2503(a)), or of corresponding provisions of prior laws, the total amount of gifts made during the calendar quarter (or calendar year if the gift was made before January 1, 1971) in which the gift was made; (2) if a deduction with respect to such gift is allowed under section 2056(a) (relating to marital d

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26 U.S.C. § 6420 — Gasoline used on farms

**(a) Gasoline** Except as provided in subsection (g), if gasoline is used on a farm for farming purposes, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline the amount determined by multiplying— (1) the number of gallons so used, by (2) the rate of tax on gasoline under section 4081 which applied on the date he purchased such gasoline. **(b) Time for filing claims; period covered** Not more than one claim may be filed under this section by any person with respect to gasoline used during his taxable year, and no claim shall be allowed under this section with respect to gasoline used during any taxable year unless filed by such person not later than the time prescribed by law for filing a claim for credit or refund of overpayment of income tax for such taxable year. For purposes of this subsection, a person’s taxable year shall be his taxable year for purposes of subtitle A. **(c) Meaning of terms** For purposes of this section— (1) **Use on a farm for farming purposes** — Gasoline shall be treated as used on a farm for farming purposes only if used (A) in carrying on a trade or business, (B) on a farm situated in the United States, and (C) for farming purposes. (2) **Farm** — The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. (3) **Farming purposes** — Gasoline shall be treated as used for farming purposes only if used— (A) by the owner, tenant, or operator of a farm, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising

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26 U.S.C. § 6612 — Cross references

Page 3732 TITLE 26—INTERNAL REVENUE CODE § 6612 ‘‘(1) Paragraph (1) of section 6611(e) of the Internal Revenue Code of 1986 (as amended by subsection (a)) shall apply in the case of returns the due date for which (determined without regard to extensions) is on or after January 1, 1994. ‘‘(2) Paragraph (2) of section 6611(e) of such Code (as so amended) shall apply in the case of claims for credit or refund of any overpayment filed on or after January 1, 1995, regardless of the taxable period to which such refund relates. ‘‘(3) Paragraph (3) of section 6611(e) of such Code (as so amended) shall apply in the case of any refund paid on or after January 1, 1995, regardless of the taxable pe- riod to which such refund relates.’’ EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Pub. L. 99–514, set out as a note under section 47 of this title. EFFECTIVE DATE OF 1984 AMENDMENTS Amendment by section 211(b)(27) of Pub. L. 98–369 ap- plicable to taxable years beginning after Dec. 31, 1983, see section 215 of Pub. L. 98–369, set out as an Effective Date note under section 801 of this title. Amendment by section 714(n)(2)(A) of Pub. L. 98–369 effective as if included in the provision of the Tax Eq- uity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title. Pub. L. 99–514, title XVIII, § 1875(d)(3

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28 U.S.C. § 2411 — Interest

In any judgment of any court rendered (whether against the United States, a collector or deputy collector of internal revenue, a former collector or deputy collector, or the personal representative in case of death) for any overpayment in respect of any internal-revenue tax, interest shall be allowed at the overpayment rate established under section 6621 of the Internal Revenue Code of 1986 upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. The Commissioner is authorized to tender by check payment of any such judgment, with interest as herein provided, at any time after such judgment becomes final, whether or not a claim for such payment has been duly filed, and such tender shall stop the running of interest, whether or not such refund check is accepted by the judgment creditor.

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28 U.S.C. § 2411 — Interest

Page 601 TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE § 2411 AMENDMENTS 1996—Subsec. (e). Pub. L. 104–316 struck out ‘‘shall so report to the Comptroller General who’’ after ‘‘unen- forceable, such officer’’ in second sentence. 1991—Subsec. (c). Pub. L. 102–83 substituted ‘‘section 3720 of title 38’’ for ‘‘section 1820 of title 38’’. 1990—Subsec. (c). Pub. L. 101–647 inserted at end ‘‘In any case where the United States is a bidder at the ju- dicial sale, it may credit the amount determined to be due it against the amount it bids at such sales.’’ 1986—Subsec. (d). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. 1966—Subsec. (a). Pub. L. 89–719 substituted ‘‘subject matter— ‘‘(1) to quiet title to, ‘‘(2) to foreclose a mortgage or other lien upon, ‘‘(3) to partition, ‘‘(4) to condemn, or ‘‘(5) of interpleader or in the nature of interpleader with respect to,’’ for ‘‘subject matter, to quiet title to or for the fore- closure of a mortgage or other lien upon’’. Subsec. (b). Pub. L. 89–719 substituted ‘‘complaint or pleading shall set forth’’ for ‘‘complaint shall set forth’’, and inserted sentence requiring the complaint or pleading, in actions or suits involving liens arising under the internal revenue laws, to include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the iden- tity of the internal revenue office which filed the no- tice, and the date and place such notice of lien was filed. Subsec. (c). Pub. L. 89–719 substituted ‘‘judgment or decree in such action’’ for ‘‘judicial sale in such ac- tion’’, ‘‘discharge of the property from the mortgage or other lien’’ for ‘‘discharge of the property from liens and encumbrances’’, and

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