
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4041]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                     CHAPTER 31--RETAIL EXCISE TAXES
 
                       Subchapter B--Special Fuels
 
Sec. 4041. Imposition of tax


(a) Diesel fuel and special motor fuels

               (1) Tax on diesel fuel 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 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) 6.8 cents per gallon after September 30, 1993, 
                and before October 1, 1995,
                    (II) 5.55 cents per gallon after September 30, 1995, 
                and before November 1, 1998, and
                    (III) 4.3 cents per gallon after October 31, 1998.
            (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 per gallon (4.3 cents per gallon 
                after September 30, 2005).
                (II) School bus and intracity transportation

                    No tax shall be imposed by this paragraph on any 
                sale for use, or use, described in subparagraph (B) or 
                (C) of section 6427(b)(2).

                       (2) Special motor fuels

        (A) In general

            There is hereby imposed a tax on any liquid (other than gas 
        oil, fuel oil, or any product taxable under section 4081)--
                (i) sold by any person to an owner, lessee, or other 
            operator of a motor vehicle or motorboat for use as a fuel 
            in such motor vehicle or motorboat, or
                (ii) used by any person as a fuel in a motor vehicle or 
            motorboat unless there was a taxable sale of such liquid 
            under clause (i).

        (B) Rate of tax

            The rate of the tax imposed by this paragraph shall be--
                (i) except as otherwise provided in this subparagraph, 
            the rate of tax specified in section 4081(a)(2)(A)(i) which 
            is in effect at the time of such sale or use,
                (ii) 13.6 cents per gallon in the case of liquefied 
            petroleum gas, and
                (iii) 11.9 cents per gallon in the case of liquefied 
            natural gas.

        In the case of any sale or use after September 30, 2005, clause 
        (ii) shall be applied by substituting ``3.2 cents'' for ``13.6 
        cents'', and clause (iii) shall be applied by substituting ``2.8 
        cents'' for ``11.9 cents''.

                     (3) Compressed natural gas

        (A) In general

            There is hereby imposed a tax on compressed natural gas--
                (i) sold by any person to an owner, lessee, or other 
            operator of a motor vehicle or motorboat for use as a fuel 
            in such motor vehicle or motorboat, or
                (ii) used by any person as a fuel in a motor vehicle or 
            motorboat unless there was a taxable sale of such gas under 
            clause (i).

        The rate of the tax imposed by this paragraph shall be 48.54 
        cents per MCF (determined at standard temperature and pressure).

        (B) Bus uses

            No tax shall be imposed by this paragraph on any sale for 
        use, or use, described in subparagraph (B) or (C) of section 
        6427(b)(2) (relating to school bus and intracity 
        transportation).

        (C) Administrative provisions

            For purposes of applying this title with respect to the 
        taxes imposed by this subsection, references to any liquid 
        subject to tax under this subsection shall be treated as 
        including references to compressed natural gas subject to tax 
        under this paragraph, and references to gallons shall be treated 
        as including references to MCF with respect to such gas.

(b) Exemption for off-highway business use; reduction in tax for 
        qualified methanol and ethanol fuel

             (1) Exemption for off-highway business use

        (A) In general

            No tax shall be imposed by subsection (a) or (d)(1) on 
        liquids sold for use or used in an off-highway business use.

        (B) Tax where other use

            If a liquid on which no tax was imposed by reason of 
        subparagraph (A) is used otherwise than in an off-highway 
        business use, a tax shall be imposed by paragraph (1)(B), 
        (2)(B), or (3)(A)(ii) of subsection (a) (whichever is 
        appropriate) and by the corresponding provision of subsection 
        (d)(1) (if any).

        (C) Off-highway business use defined

            For purposes of this subsection, the term ``off-highway 
        business use'' has the meaning given to such term by section 
        6421(e)(2); except that such term shall not, for purposes of 
        subsection (a)(1), include use in a diesel-powered train.

               (2) Qualified methanol and ethanol fuel

        (A) In general

            In the case of any qualified methanol or ethanol fuel--
                (i) the rate applicable under subsection (a)(2) shall be 
            the applicable blender rate per gallon less than the 
            otherwise applicable rate (6 cents per gallon in the case of 
            a mixture none of the alcohol in which consists of ethanol), 
            and
                (ii) subsection (d)(1) shall be applied by substituting 
            ``0.05 cent'' for ``0.1 cent'' with respect to the sales and 
            uses to which clause (i) applies.

        (B) Qualified methanol or ethanol fuel

            The term ``qualified methanol or ethanol fuel'' means any 
        liquid at least 85 percent of which consists of methanol, 
        ethanol, or other alcohol produced from a substance other than 
        petroleum or natural gas.

        (C) Applicable blender rate

            For purposes of subparagraph (A)(i), the applicable blender 
        rate is--
                (i) except as provided in clause (ii), 5.4 cents, and
                (ii) for sales or uses during calendar years 2001 
            through 2007, \1/10\ of the blender amount applicable under 
            section 40(h)(2) for the calendar year in which the sale or 
            use occurs.

        (D) Termination

            On and after October 1, 2007, subparagraph (A) shall not 
        apply.

(c) Noncommercial aviation

     (1) Tax on nongasoline fuels where no tax imposed on fuel 
                             under section 4091

        There is hereby imposed a tax upon kerosene and any other liquid 
    (other than any product taxable under section 4081)--
            (A) sold by any person to an owner, lessee, or other 
        operator of an aircraft, for use as a fuel in such aircraft in 
        noncommercial aviation; or
            (B) used by any person as a fuel in an aircraft in 
        noncommercial aviation, unless there was a taxable sale of such 
        liquid under this section.

    The rate of the tax imposed by this paragraph shall be the rate of 
    tax specified in section 4091(b)(1) which is in effect at the time 
    of such sale or use. No tax shall be imposed by this paragraph on 
    the sale or use of any liquid if there was a taxable sale of such 
    liquid under section 4091.

              (2) Definition of noncommercial aviation

        For purposes of this chapter, the term ``noncommercial 
    aviation'' means any use of an aircraft, other than use in a 
    business of transporting persons or property for compensation or 
    hire by air. The term also includes any use of an aircraft, in a 
    business described in the preceding sentence, which is 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 section 4261(h).

                           (3) Termination

        The rate of the taxes imposed by paragraph (1) shall be 4.3 
    cents per gallon--
            (A) after December 31, 1996, and before the date which is 7 
        days after the date of the enactment of the Airport and Airway 
        Trust Fund Tax Reinstatement Act of 1997, and
            (B) after September 30, 2007.

(d) Additional taxes to fund Leaking Underground Storage Tank Trust Fund

     (1) Tax on sales and uses subject to tax under subsection 
                                     (a)

        In addition to the taxes imposed by subsection (a), there is 
    hereby imposed a tax of 0.1 cent a gallon on the sale or use of any 
    liquid (other than liquefied petroleum gas and other than liquefied 
    natural gas) if tax is imposed by subsection (a)(1) or (2) on such 
    sale or use.

                    (2) Liquids used in aviation

        In addition to the taxes imposed by subsection (c), there is 
    hereby imposed a tax of 0.1 cent a gallon on any liquid (other than 
    gasoline (as defined in section 4083))--
            (A) sold by any person to an owner, lessee, or other 
        operator of an aircraft for use as a fuel in such aircraft, or
            (B) used by any person as a fuel in an aircraft unless there 
        was a taxable sale of such liquid under subparagraph (A).

    No tax shall be imposed by this paragraph on the sale or use of any 
    liquid if there was a taxable sale of such liquid under section 
    4091.

                           (3) Termination

        The taxes imposed by this subsection shall not apply during any 
    period during which the Leaking Underground Storage Tank Trust Fund 
    financing rate under section 4081 does not apply.

(e) Additional tax

    If a liquid on which tax was imposed on the sale thereof is taxable 
at a higher rate under subsection (c)(1) of this section on the use 
thereof, there is hereby imposed a tax equal to the difference between 
the tax so imposed and the tax payable at such higher rate.

(f) Exemption for farm use

                            (1) Exemption

        Under regulations prescribed by the Secretary, no tax shall be 
    imposed under this section on any liquid sold for use or used on a 
    farm for farming purposes.

               (2) Use on a farm for farming purposes

        For purposes of paragraph (1) of this subsection, use on a farm 
    for farming purposes shall be determined in accordance with 
    paragraphs (1), (2), and (3) of section 6420(c).

(g) Other exemptions

    Under regulations prescribed by the Secretary, no tax shall be 
imposed under this section--
        (1) on any liquid sold for use or used as supplies for vessels 
    or aircraft (within the meaning of section 4221(d)(3));
        (2) with respect to the sale of any liquid for the exclusive use 
    of any State, any political subdivision of a State, or the District 
    of Columbia, or with respect to the use by any of the foregoing of 
    any liquid as a fuel;
        (3) upon the sale of any liquid for export, or for shipment to a 
    possession of the United States, and in due course so exported or 
    shipped; and
        (4) with respect to the sale of any liquid to a nonprofit 
    educational organization for its exclusive use, or with respect to 
    the use by a nonprofit educational organization of any liquid as a 
    fuel.

For purposes of paragraph (4), the term ``nonprofit educational 
organization'' means an educational organization described in section 
170(b)(1)(A)(ii) which is exempt from income tax under section 501(a). 
The term also includes a school operated as an activity of an 
organization described in section 501(c)(3) which is exempt from income 
tax under section 501(a), if such school normally maintains a regular 
faculty and curriculum and normally has a regularly enrolled body of 
pupils or students in attendance at the place where its educational 
activities are regularly carried on.

(h) Exemption for use by certain aircraft museums

                            (1) Exemption

        Under regulations prescribed by the Secretary, no tax shall be 
    imposed under this section on any liquid sold for use or used by an 
    aircraft museum in an aircraft or vehicle owned by such museum and 
    used exclusively for purposes set forth in paragraph (2)(C).

                  (2) Definition of aircraft museum

        For purposes of this subsection, the term ``aircraft museum'' 
    means an organization--
            (A) described in section 501(c)(3) which is exempt from 
        income tax under section 501(a),
            (B) operated as a museum under charter by a State or the 
        District of Columbia, and
            (C) operated exclusively for the procurement, care, and 
        exhibition of aircraft of the type used for combat or transport 
        in World War II.

(i) Registration

    If any liquid is sold by any person for use as a fuel in an 
aircraft, it shall be presumed for purposes of this section that a tax 
imposed by this section applies to the sale of such liquid unless the 
purchaser is registered in such manner (and furnished such information 
in respect of the use of the liquid) as the Secretary shall by 
regulations provide.

(j) Sales by United States, etc.

    The taxes imposed by this section shall apply with respect to 
liquids sold at retail by the United States, or by any agency or 
instrumentality of the United States, unless sales by such agency or 
instrumentality are by statute specifically exempted from such taxes.

(k) Fuels containing alcohol

                           (1) In general

        Under regulations prescribed by the Secretary, in the case of 
    the sale or use of any liquid at least 10 percent of which consists 
    of alcohol (as defined in section 4081(c)(3))--
            (A) the rates under paragraphs (1) and (2) of subsection (a) 
        shall be the comparable rates under section 4081(c), and
            (B) the rate of the tax imposed by subsection (c)(1) shall 
        be the comparable rate under section 4091(c).

                        (2) Later separation

        If any person separates the liquid fuel from a mixture of the 
    liquid fuel and alcohol to which paragraph (1) applied, such 
    separation shall be treated as a sale of the liquid fuel. Any tax 
    imposed on such sale shall be reduced by the amount (if any) of the 
    tax imposed on the sale of such mixture.

                           (3) Termination

        Paragraph (1) shall not apply to any sale or use after September 
    30, 2007.

(l) Exemption for certain uses

    No tax shall be imposed under this section on any liquid sold for 
use in, or used in, a helicopter or a fixed-wing aircraft for purposes 
of providing transportation with respect to which the requirements of 
subsection (f) or (g) of section 4261 are met.

(m) Certain alcohol fuels

                           (1) In general

        In the case of the sale or use of any partially exempt methanol 
    or ethanol fuel--
            (A) the rate of the tax imposed by subsection (a)(2) shall 
        be--
                (i) after September 30, 1997, and before October 1, 
            2005--
                    (I) in the case of fuel none of the alcohol in which 
                consists of ethanol, 9.15 cents per gallon, and
                    (II) in any other case, 11.3 cents per gallon, and

                (ii) after September 30, 2005--
                    (I) in the case of fuel none of the alcohol in which 
                consists of ethanol, 2.15 cents per gallon, and
                    (II) in any other case, 4.3 cents per gallon, and

            (B) the rate of the tax imposed by subsection (c)(1) shall 
        be the comparable rate under section 4091(c)(1).

            (2) Partially exempt methanol or ethanol fuel

        The term ``partially exempt methanol or ethanol fuel'' means any 
    liquid at least 85 percent of which consists of methanol, ethanol, 
    or other alcohol produced from natural gas.

(Aug. 16, 1954, ch. 736, 68A Stat. 478; Mar. 30, 1955, ch. 18, 
Sec. 3(a)(1), 69 Stat. 14; Mar. 29, 1956, ch. 115, Sec. 3(a)(1), 70 
Stat. 66; Apr. 2, 1956, ch. 160, Sec. 2(a)(1), 70 Stat. 89; June 29, 
1956, ch. 462, title II, Sec. 202, 70 Stat. 387; Pub. L. 85-859, title 
I, Sec. 119(b)(1), Sept. 2, 1958, 72 Stat. 1286; Pub. L. 86-342, title 
II, Sec. 201(b), Sept. 21, 1959, 73 Stat. 613; Pub. L. 87-61, title II, 
Sec. 201(a), (c), (d), June 29, 1961, 75 Stat. 123, 124; Pub. L. 89-44, 
title VIII, Sec. 802(a)(2), June 21, 1965, 79 Stat. 159; Pub. L. 91-258, 
title II, Sec. 202, May 21, 1970, 84 Stat. 237; Pub. L. 91-605, title 
III, Sec. 303(a)(1), (2), Dec. 31, 1970, 84 Stat. 1743; Pub. L. 94-280, 
title III, Sec. 303(a)(1), (2), May 5, 1976, 90 Stat. 456; Pub. L. 94-
455, title XIX, Secs. 1904(a)(1)(B), (C), 1906(b)(13)(A), Oct. 4, 1976, 
90 Stat. 1810, 1811, 1834; Pub. L. 94-530, Sec. 1(a), Oct. 17, 1976, 90 
Stat. 2487; Pub. L. 95-599, title V, Sec. 502(a)(1), (b), Nov. 6, 1978, 
92 Stat. 2756, 2757; Pub. L. 95-600, title VII, Sec. 703(l)(1), (2), 
Nov. 6, 1978, 92 Stat. 2942; Pub. L. 95-618, title II, Secs. 221(b)(1), 
222(a)(2), 233(a)(3)(B), Nov. 9, 1978, 92 Stat. 3185, 3187, 3191; Pub. 
L. 96-223, title II, Sec. 232(a)(2), Apr. 2, 1980, 94 Stat. 273; Pub. L. 
96-298, Sec. 1(a), July 1, 1980, 94 Stat. 829; Pub. L. 97-248, title II, 
Sec. 279(a), (b)(1), Sept. 3, 1982, 96 Stat. 563; Pub. L. 97-424, title 
V, Secs. 511(a)(2), (b)(1), (c)(2), (d)(2), (g)(1), 516(a)(1), (b)(1), 
Jan. 6, 1983, 96 Stat. 2169-2171, 2173, 2182, 2183; Pub. L. 98-369, div. 
A, title IX, Secs. 911(a), 912(a), 913(a), title X, Sec. 1018(a), July 
18, 1984, 98 Stat. 1005, 1007, 1008, 1021; Pub. L. 99-499, title V, 
Sec. 521(a)(2), (d)(1)-(3), Oct. 17, 1986, 100 Stat. 1776, 1779; Pub. L. 
99-514, title IV, Sec. 422(a)(1), (2), title XVII, Sec. 1702(a), title 
XVIII, Sec. 1878(c)(1), Oct. 22, 1986, 100 Stat. 2229, 2773, 2903; Pub. 
L. 100-17, title V, Sec. 502(a)(1), (b)(1)-(3), (c)(1), Apr. 2, 1987, 
101 Stat. 256, 257; Pub. L. 100-203, title X, Sec. 10502(b), Dec. 22, 
1987, 101 Stat. 1330-441; Pub. L. 100-223, title IV, Secs. 402(b), 
404(b), 405(b)(3), Dec. 30, 1987, 101 Stat. 1532, 1533, 1535; Pub. L. 
100-647, title I, Sec. 1017(c)(3), (4), title II, Sec. 2001(d)(2), 
(3)(A)-(D), Nov. 10, 1988, 102 Stat. 3576, 3595; Pub. L. 101-508, title 
XI, Secs. 11211(a)(4), (b)(3), (6)(C)-(E)(i), (F), (d)(1), (2), (e)(1), 
(2), 11213(b)(2)(A), (B), (d)(2)(B), (e)(3), Nov. 5, 1990, 104 Stat. 
1388-423, 1388-425 to 1388-427, 1388-433, 1388-436; Pub. L. 102-240, 
title VIII, Sec. 8002(b)(1), (2), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 
103-66, title XIII, Secs. 13163(a)(2), 13241(b)(2)(A), (B)(iii), (c), 
(e), (f)(1), (2), 13242(d)(3)-(13), Aug. 10, 1993, 107 Stat. 453, 510, 
511, 522-524; Pub. L. 104-188, title I, Secs. 1208, 1609(a)(3), (g)(3), 
(4)(A), Aug. 20, 1996, 110 Stat. 1776, 1841-1843; Pub. L. 105-2, 
Sec. 2(a)(3), Feb. 28, 1997, 111 Stat. 4; Pub. L. 105-34, title IX, 
Secs. 902(b)(1), (2), 907(a), (b), title X, Secs. 1031(a)(3), 
1032(e)(1), (2), title XIV, Sec. 1435(b), title XVI, Sec. 1601(f)(4)(A), 
(B), Aug. 5, 1997, 111 Stat. 873, 875, 929, 935, 1053, 1090; Pub. L. 
105-178, title IX, Secs. 9002(a)(1)(A)-(C), 9003(a)(1)(A), (B), 
(b)(2)(A), 9006(a), June 9, 1998, 112 Stat. 499, 501, 502, 506; Pub. L. 
105-206, title VI, Sec. 6010(g)(1), July 22, 1998, 112 Stat. 814.)

                       References in Text

    The date of the enactment of the Airport and Airway Trust Fund Tax 
Reinstatement Act of 1997, referred to in subsec. (c)(3)(A), is the date 
of enactment of Pub. L. 105-2, which was approved Feb. 28, 1997.


                               Amendments

    1998--Subsec. (a)(1)(C)(ii)(II). Pub. L. 105-178, Sec. 9006(a)(1), 
substituted ``November 1, 1998'' for ``October 1, 1999''.
    Subsec. (a)(1)(C)(ii)(III). Pub. L. 105-178, Sec. 9006(a)(2), 
substituted ``October 31, 1998'' for ``September 30, 1999''.
    Subsec. (a)(1)(C)(iii)(I). Pub. L. 105-178, Sec. 9002(a)(1)(A), 
substituted ``2005'' for ``1999''.
    Subsec. (a)(2)(B). Pub. L. 105-178, Sec. 9002(a)(1)(B), substituted 
``2005'' for ``1999'' in concluding provisions.
    Subsec. (b)(2)(A)(i). Pub. L. 105-178, Sec. 9003(b)(2)(A)(i), 
substituted ``the applicable blender rate'' for ``5.4 cents''.
    Subsec. (b)(2)(C). Pub. L. 105-178, Sec. 9003(b)(2)(A)(ii), added 
subpar. (C). Former subpar. (C) redesignated (D).
    Pub. L. 105-178, Sec. 9003(a)(1)(A), substituted ``2007'' for 
``2000''.
    Subsec. (b)(2)(D). Pub. L. 105-178, Sec. 9003(b)(2)(A)(ii), 
redesignated subpar. (C) as (D).
    Subsec. (k)(3). Pub. L. 105-178, Sec. 9003(a)(1)(B), substituted 
``2007'' for ``2000''.
    Subsec. (l). Pub. L. 105-206 substituted ``subsection (f) or (g)'' 
for ``subsection (e) or (f)''.
    Subsec. (m)(1)(A). Pub. L. 105-178, Sec. 9002(a)(1)(C), substituted 
``2005'' for ``1999'' in two places.
    1997--Subsec. (a)(1)(A). Pub. L. 105-34, Sec. 902(b)(1), substituted 
``or a diesel-powered train'' for ``, a diesel-powered train, or a 
diesel-powered boat'' in cls. (i) and (ii) and ``vehicle or train'' for 
``vehicle, train, or boat'' in cl. (i).
    Subsec. (a)(1)(D). Pub. L. 105-34, Sec. 902(b)(2), struck out 
heading and text of subpar. (D). Text read as follows: ``In the case of 
any sale for use, or use, of fuel in a diesel-powered motorboat--
        ``(i) no tax shall be imposed by subsection (a) or (d)(1) during 
    the period beginning on the date which is 7 days after the date of 
    the enactment of the Small Business Job Protection Act of 1996 and 
    ending on December 31, 1997,
        ``(ii) effective during the period after September 30, 1999, and 
    before January 1, 2000, the rate of tax imposed by this paragraph is 
    24.3 cents per gallon, and
        ``(iii) the termination of the tax under subsection (d) shall 
    not occur before January 1, 2000.''
    Subsec. (a)(2). Pub. L. 105-34, Sec. 907(a)(1), amended heading and 
text of par. (2) generally. Prior to amendment, text read as follows: 
``There is hereby imposed a tax on benzol, benzene, naphtha, liquefied 
petroleum gas, casing head and natural gasoline, or any other liquid 
(other than kerosene, gas oil, or fuel oil, or any product taxable under 
section 4081)--
        ``(A) sold by any person to an owner, lessee, or other operator 
    of a motor vehicle or motorboat for use as a fuel in such motor 
    vehicle or motorboat, or
        ``(B) used by any person as a fuel in a motor vehicle or 
    motorboat unless there was a taxable sale of such liquid under 
    subparagraph (A).
The rate of the tax imposed by this paragraph shall be the rate of tax 
specified in section 4081(a)(2)(A)(i) on gasoline which is in effect at 
the time of such sale or use.''
    Pub. L. 105-34, Sec. 1601(f)(4)(B), substituted ``section 
4081(a)(2)(A)(i)'' for ``section 4081(a)(2)(A)'' in concluding 
provisions.
    Subsec. (a)(2)(A). Pub. L. 105-34, Sec. 1032(e)(1), struck out 
``kerosene,'' after ``(other than'' in introductory provisions.
    Subsec. (c)(1). Pub. L. 105-34, Sec. 1032(e)(2), substituted 
``kerosene and any other liquid'' for ``any liquid'' in introductory 
provisions.
    Subsec. (c)(2). Pub. L. 105-34, Sec. 1435(b), inserted ``or by 
reason of section 4261(h)'' before period at end.
    Subsec. (c)(3). Pub. L. 105-2 amended heading and text of par. (3) 
generally. Prior to amendment, text read as follows: ``The taxes imposed 
by paragraph (1) shall apply during the period beginning on September 1, 
1982, and ending on December 31, 1995, and during the period beginning 
on the date which is 7 calendar days after the date of the enactment of 
the Small Business Job Protection Act of 1996 and ending on December 31, 
1996. The termination under the preceding sentence shall not apply to so 
much of the tax imposed by paragraph (1) as does not exceed 4.3 cents 
per gallon.''
    Subsec. (c)(3)(B). Pub. L. 105-34, Sec. 1031(a)(3), substituted 
``September 30, 2007'' for ``September 30, 1997''.
    Subsec. (d)(1). Pub. L. 105-34, Sec. 907(a)(2), inserted ``and other 
than liquefied natural gas'' after ``liquefied petroleum gas''.
    Subsec. (l). Pub. L. 105-34, Sec. 1601(f)(4)(A), struck out 
``helicopter'' after ``certain'' in heading and inserted ``or a fixed-
wing aircraft'' after ``helicopter'' in text.
    Subsec. (m)(1)(A). Pub. L. 105-34, Sec. 907(b), amended subpar. (A) 
generally. Prior to amendment, subpar. (A) read as follows: ``the rate 
of the tax imposed by subsection (a)(2) shall be--
        ``(i) 11.3 cents per gallon after September 30, 1993, and before 
    October 1, 1999, and
        ``(ii) 4.3 cents per gallon after September 30, 1999, and''.
    1996--Subsec. (a)(1)(D). Pub. L. 104-188, Sec. 1208, added cl. (i) 
and redesignated former cls. (i) and (ii) as (ii) and (iii), 
respectively.
    Subsec. (c)(2). Pub. L. 104-188, Sec. 1609(g)(3)(A), redesignated 
par. (4) as (2) and struck out former par. (2) which read as follows:
    ``(2) Gasoline.--There is hereby imposed a tax (at the rate 
specified in paragraph (3)) upon gasoline (as defined in section 4083)--
        ``(A) sold by any person to an owner, lessee, or other operator 
    of an aircraft, for use as a fuel in such aircraft in noncommercial 
    aviation; or
        ``(B) used by any person as a fuel in an aircraft in 
    noncommercial aviation, unless there was a taxable sale of such 
    product under subparagraph (A).
The tax imposed by this paragraph shall be in addition to any tax 
imposed under section 4081.''
    Subsec. (c)(3). Pub. L. 104-188, Sec. 1609(g)(3), redesignated par. 
(5) as (3) and substituted ``paragraph (1)'' for ``paragraphs (1) and 
(2)'', and struck out former par. (3) which read as follows:
    ``(3) Rate of tax.--The rate of tax imposed by paragraph (2) on any 
gasoline is 1 cent per gallon.''
    Subsec. (c)(4). Pub. L. 104-188, Sec. 1609(g)(3)(A), redesignated 
par. (4) as (2).
    Subsec. (c)(5). Pub. L. 104-188, Sec. 1609(g)(3)(A), redesignated 
par. (5) as (3).
    Pub. L. 104-188, Sec. 1609(a)(3), inserted ``, and during the period 
beginning on the date which is 7 calendar days after the date of the 
enactment of the Small Business Job Protection Act of 1996 and ending on 
December 31, 1996'' after ``December 31, 1995''.
    Subsec. (k)(1)(A) to (C). Pub. L. 104-188, Sec. 1609(g)(4)(A), 
inserted ``and'' at end of subpar. (A), substituted period for ``, and'' 
at end of subpar. (B), and struck out subpar. (C) which read as follows: 
``no tax shall be imposed by subsection (c)(2).''
    1993--Subsec. (a)(1). Pub. L. 103-66, Sec. 13242(d)(3), amended 
heading and text of par. (1) generally. Prior to amendment, text read as 
follows: ``There is hereby imposed a tax on any liquid (other than any 
product taxable under section 4081)--
        ``(A) sold by any person to an owner, lessee, or other operator 
    of a diesel-powered highway vehicle or diesel-powered boat for use 
    as a fuel in such vehicle or boat, or
        ``(B) used by any person as a fuel in a diesel-powered highway 
    vehicle or diesel-powered boat unless there was a taxable sale of 
    such liquid under subparagraph (A).
The rate of the tax imposed by this paragraph shall be the sum of the 
Highway Trust Fund financing rate and the diesel fuel deficit reduction 
rate in effect under section 4091 at the time of such sale or use. No 
tax shall be imposed by this paragraph on the sale or use of any liquid 
if there was a taxable sale of such liquid under section 4091.''
    Pub. L. 103-66, Sec. 13163(a)(2), substituted ``diesel-powered 
highway vehicle or diesel-powered boat'' for ``diesel-powered highway 
vehicle'' in subpars. (A) and (B) and ``such vehicle or boat'' for 
``such vehicle'' in subpar. (A).
    Subsec. (a)(2). Pub. L. 103-66, Sec. 13242(d)(4), in introductory 
provisions, struck out ``or paragraph (1) of this subsection'' after 
``section 4081'' and, in closing provisions, substituted ``The rate of 
the tax imposed by this paragraph shall be the rate of tax specified in 
section 4081(a)(2)(A) on gasoline which is in effect at the time of such 
sale or use.'' for ``The rate of the tax imposed by this paragraph shall 
be the sum of the Highway Trust Fund financing rate and the deficit 
reduction rate in effect under section 4081 at the time of such sale or 
use.''
    Subsec. (a)(3). Pub. L. 103-66, Sec. 13241(e)(1), added par. (3).
    Subsec. (b)(1)(B). Pub. L. 103-66, Sec. 13242(d)(5)(A), substituted 
``paragraph (1)(B), (2)(B), or (3)(A)(ii)'' for ``paragraph (1)(B) or 
(2)(B)'' and inserted before period at end ``(if any)''.
    Subsec. (b)(1)(C). Pub. L. 103-66, Sec. 13242(d)(5)(B), inserted 
before period at end ``; except that such term shall not, for purposes 
of subsection (a)(1), include use in a diesel-powered train''.
    Subsec. (b)(2)(A)(i). Pub. L. 103-66, Sec. 13242(d)(5)(C), struck 
out ``Highway Trust Fund financing'' before ``rate applicable''.
    Subsec. (c)(1). Pub. L. 103-66, Sec. 13242(d)(6), substituted ``The 
rate of the tax imposed by this paragraph shall be the rate of tax 
specified in section 4091(b)(1) which is in effect at the time of such 
sale or use.'' for ``The rate of the tax imposed by this paragraph shall 
be the sum of the Airport and Airway Trust Fund financing rate and the 
aviation fuel deficit reduction rate in effect under section 4091 at the 
time of such sale or use.'' in concluding provisions.
    Pub. L. 103-66, Sec. 13241(b)(2)(B)(iii), struck out ``of 17.5 cents 
per gallon'' before ``upon any liquid'' in introductory provisions and 
inserted ``The rate of the tax imposed by this paragraph shall be the 
sum of the Airport and Airway Trust Fund financing rate and the aviation 
fuel deficit reduction rate in effect under section 4091 at the time of 
such sale or use.'' before last sentence in concluding provisions.
    Subsec. (c)(2). Pub. L. 103-66, Sec. 13242(d)(7), substituted 
``gasoline (as defined in section 4083)'' for ``any product taxable 
under section 4081''.
    Subsec. (c)(3). Pub. L. 103-66, Sec. 13241(b)(2)(A), amended heading 
and text of par. (3) generally. Prior to amendment, text read as 
follows: ``The rate of tax imposed by paragraph (2) on any gasoline is 
the excess of 15 cents a gallon over the sum of the Highway Trust Fund 
financing rate plus the deficit reduction rate at which tax was imposed 
on such gasoline under section 4081.''
    Subsec. (c)(5). Pub. L. 103-66, Sec. 13242(d)(8), inserted at end 
``The termination under the preceding sentence shall not apply to so 
much of the tax imposed by paragraph (1) as does not exceed 4.3 cents 
per gallon.''
    Subsec. (d)(1). Pub. L. 103-66, Sec. 13241(e)(2), substituted 
``subsection (a)(1) or (2)'' for ``subsection (a)'' before ``on such 
sale or use''.
    Subsec. (d)(2). Pub. L. 103-66, Sec. 13242(d)(9), (10), redesignated 
par. (3) as (2), substituted ``(other than gasoline (as defined in 
section 4083))'' for ``(other than any product taxable under section 
4081)'', and struck out heading and text of former par. (2). Text read 
as follows: ``There is hereby imposed a tax of 0.1 cent a gallon on any 
liquid (other than a product taxable under section 4081)--
        ``(A) sold by any person to an owner, lessee, or other operator 
    of a diesel-powered train for use as a fuel in such train, or
        ``(B) used by any person as a fuel in a diesel-powered train 
    unless there was a taxable sale of such liquid under subparagraph 
    (A).
No tax shall be imposed by this paragraph on the sale or use of any 
liquid if there was a taxable sale of such liquid under section 4091.''
    Subsec. (d)(3), (4). Pub. L. 103-66, Sec. 13242(d)(9), redesignated 
pars. (3) and (4) as (2) and (3), respectively.
    Subsec. (f)(3). Pub. L. 103-66, Sec. 13241(f)(1), struck out heading 
and text of par. (3). Text read as follows: ``Except with respect to the 
taxes imposed by subsection (d), paragraph (1) shall not apply on and 
after October 1, 1999.''
    Subsec. (g). Pub. L. 103-66, Sec. 13241(f)(2), struck out at end 
``Except with respect to the taxes imposed by subsection (d), paragraphs 
(2) and (4) shall not apply on and after October 1, 1999.''
    Subsec. (k)(1)(A). Pub. L. 103-66, Sec. 13242(d)(11), struck out 
``Highway Trust Fund financing'' before ``rates under paragraphs'' and 
substituted ``section 4081(c)'' for ``sections 4081(c) and 4091(c), as 
the case may be''.
    Subsec. (k)(1)(B). Pub. L. 103-66, Sec. 13242(d)(12), substituted 
``4091(c)'' for ``4091(d)''.
    Subsec. (m)(1)(A). Pub. L. 103-66, Sec. 13242(d)(13), amended 
subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: 
``under subsection (a)(2)--
        ``(i) the Highway Trust Fund financing rate shall be 5.75 cents 
    per gallon, and
        ``(ii) the deficit reduction rate shall be 5.55 cents per 
    gallon.''
    Pub. L. 103-66, Sec. 13241(c), amended subpar. (A) generally. Prior 
to amendment, subpar. (A) read as follows: ``under subsection (a)(2) the 
Highway Trust Fund financing rate shall be 5.75 cents per gallon and the 
deficit reduction rate shall be 1.25 cents per gallon, and''.
    Subsec. (m)(1)(B). Pub. L. 103-66, Sec. 13242(d)(13), amended 
subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: 
``the rate of the tax imposed by subsection (c)(1) shall be the 
comparable rate under section 4091(d)(1).''
    1991--Subsecs. (f)(3), (g). Pub. L. 102-240 substituted ``1999'' for 
``1995''.
    1990--Subsec. (a)(1). Pub. L. 101-508, Sec. 11211(b)(6)(C)(i), 
struck out ``of 15 cents a gallon'' after ``imposed a tax'' in 
introductory provisions and inserted before last sentence ``The rate of 
the tax imposed by this paragraph shall be the sum of the Highway Trust 
Fund financing rate and the diesel fuel deficit reduction rate in effect 
under section 4091 at the time of such sale or use.''
    Subsec. (a)(2). Pub. L. 101-508, Sec. 11211(b)(3), substituted 
``imposed a tax'' for ``imposed a tax of 9 cents a gallon'' in 
introductory provisions and inserted at end ``The rate of the tax 
imposed by this paragraph shall be the sum of the Highway Trust Fund 
financing rate and the deficit reduction rate in effect under section 
4081 at the time of such sale or use.''
    Subsec. (a)(3). Pub. L. 101-508, Sec. 11211(b)(6)(C)(ii), struck out 
par. (3) which provided that on and after Oct. 1, 1993, the taxes 
imposed by subsec. (a) shall not apply.
    Subsec. (b)(2)(A)(i). Pub. L. 101-508, Sec. 11211(b)(6)(D), amended 
cl. (i) generally. Prior to amendment, cl. (i) read as follows: 
``subsection (a)(2) shall be applied by substituting `3 cents' for `9 
cents', and''.
    Subsec. (b)(2)(C). Pub. L. 101-508, Sec. 11211(e)(1), substituted 
``2000'' for ``1993''.
    Subsec. (c)(1). Pub. L. 101-508, Sec. 11213(b)(2)(A), substituted 
``17.5 cents'' for ``14 cents''.
    Subsec. (c)(3). Pub. L. 101-508, Sec. 11211(a)(4), substituted ``15 
cents'' for ``12 cents'' and ``the sum of the Highway Trust Fund 
financing rate plus the deficit reduction rate'' for ``the Highway Trust 
Fund financing rate''.
    Subsec. (c)(5). Pub. L. 101-508, Sec. 11213(d)(2)(B), substituted 
``1995'' for ``1990''.
    Subsec. (c)(6). Pub. L. 101-508, Sec. 11213(e)(3), struck out par. 
(6) which provided cross reference to section 4283 for reduction of 
rates of taxes imposed by subsec. (c)(1) and (2) in certain 
circumstances.
    Subsecs. (f)(3), (g). Pub. L. 101-508, Sec. 11211(d)(1), (2), 
substituted ``1995'' for ``1993''.
    Subsec. (k)(1)(A). Pub. L. 101-508, Sec. 11211(b)(6)(E)(i), amended 
subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: 
``subsection (a)(1) shall be applied by substituting `9 cents' for `15 
cents', and''.
    Subsec. (k)(1)(B). Pub. L. 101-508, Sec. 11213(b)(2)(B)(i), amended 
subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: 
``no tax shall be imposed by subsection (c)(1), and''.
    Pub. L. 101-508, Sec. 11211(b)(6)(E)(i), amended subpar. (B) 
generally. Prior to amendment, subpar. (B) read as follows: ``subsection 
(a)(2) shall be applied by substituting `3 cents' for `9 cents', and''.
    Subsec. (k)(1)(C). Pub. L. 101-508, Sec. 11211(b)(6)(E)(i), amended 
subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: 
``no tax shall be imposed by subsection (c).''
    Subsec. (k)(3). Pub. L. 101-508, Sec. 11211(e)(2), substituted 
``2000'' for ``1993''.
    Subsec. (m)(1)(A). Pub. L. 101-508, Sec. 11211(b)(6)(F), amended 
subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: 
``subsection (a)(2) shall be applied by substituting `4\1/2\ cents' for 
`9 cents', and''.
    Subsec. (m)(1)(B). Pub. L. 101-508, Sec. 11213(b)(2)(B)(ii), amended 
subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: 
``no tax shall be imposed by subsection (c).''
    1988--Subsec. (b)(1)(A). Pub. L. 100-647, Sec. 2001(d)(3)(A), 
inserted reference to subsection (d)(1).
    Subsec. (b)(1)(B). Pub. L. 100-647, Sec. 2001(d)(3)(B), inserted 
``and by the corresponding provision of subsection (d)(1)'' before the 
period.
    Subsec. (b)(1)(C). Pub. L. 100-647, Sec. 1017(c)(3), substituted 
``section 6421(e)(2)'' for ``section 6421(d)(2)''.
    Subsec. (b)(2)(A). Pub. L. 100-647, Sec. 2001(d)(3)(D), amended 
subpar. (A) generally, inserting ``(i)'' before ``subsection (a)(2)'' 
and adding cl. (ii).
    Subsec. (b)(3). Pub. L. 100-647, Sec. 2001(d)(3)(C), struck out par. 
(3) which coordinated subsec. (b) with taxes imposed by subsec. (d).
    Subsec. (c)(3). Pub. L. 100-647, Sec. 2001(d)(2), substituted ``the 
Highway Trust Fund financing rate at which'' for ``the rate at which''.
    Subsec. (f)(3). Pub. L. 100-647, Sec. 1017(c)(4), amended par. (3) 
generally, substituting ``paragraph (1) shall not apply on and after 
October 1, 1993'' for ``on and after October 1, 1993, paragraph (1) 
shall not apply''.
    1987--Subsec. (a)(1). Pub. L. 100-203, Sec. 10502(b)(1), in heading 
substituted ``Tax on diesel fuel where no tax imposed on fuel under 
section 4091'' for ``Diesel fuel'' and in text inserted sentence at end 
that no tax be imposed by this paragraph on the sale or use of any 
liquid if there was a taxable sale of such liquid under section 4091.
    Subsec. (a)(3). Pub. L. 100-17, Sec. 502(a)(1), substituted ``1993'' 
for ``1988''.
    Subsec. (b)(2)(C). Pub. L. 100-17, Sec. 502(b)(1), substituted 
``1993'' for ``1988''.
    Subsec. (c)(1). Pub. L. 100-203, Sec. 10502(b)(2), in heading 
substituted ``Tax on nongasoline fuels where no tax imposed on fuel 
under section 4091'' for ``In general'' and in text inserted sentence at 
end that no tax be imposed by this paragraph on the sale or use of any 
liquid if there was a taxable sale of such liquid under section 4091.
    Subsec. (c)(5). Pub. L. 100-223, Sec. 402(b), substituted ``1990'' 
for ``1987''.
    Subsec. (c)(6). Pub. L. 100-223, Sec. 405(b)(3), added par. (6).
    Subsec. (d)(1). Pub. L. 100-203, Sec. 10502(b)(3), added par. (1), 
substituting new heading for ``Liquids other than gasoline, etc., used 
in motor vehicles, motorboats, or trains'', and struck out text of 
former par. (1) which read as follows: ``In addition to the taxes 
imposed by subsection (a), there is hereby imposed a tax of 0.1 cents a 
gallon on benzol, benzene, naphtha, casing head and natural gasoline, or 
any other liquid (other than kerosene, gas oil, liquefied petroleum gas, 
or fuel oil, or any product taxable under section 4081)--
        ``(A) sold by any person to an owner, lessee, or other operator 
    of a motor vehicle, motorboat, or train for use as a fuel in such 
    motor vehicle, motorboat, or train, or
        ``(B) used by any person as a fuel in a motor vehicle, 
    motorboat, or train unless there was a taxable sale of such liquid 
    under subparagraph (A).''
    Subsec. (d)(2). Pub. L. 100-203, Sec. 10502(b)(3), added par. (2), 
substituting new heading for ``Liquids used in aviation'', and struck 
out text of former par. (2) which read as follows: ``In addition to the 
taxes imposed by subsection (c) and section 4081, there is hereby 
imposed a tax of 0.1 cents a gallon on any liquid--
        ``(A) sold by any person to an owner, lessee, or other operator 
    of an aircraft for use as a fuel in such aircraft, or
        ``(B) used by any person as a fuel in an aircraft unless there 
    was a taxable sale of such liquid under subparagraph (A).
The tax imposed by this paragraph shall not apply to any product taxable 
under section 4081 which is used as a fuel in an aircraft other than in 
noncommercial aviation.''
    Subsec. (d)(3), (4). Pub. L. 100-203, Sec. 10502(b)(3), added par. 
(3) and redesignated former par. (3) as (4).
    Subsecs. (f)(3), (g). Pub. L. 100-17, Sec. 502(b)(2), (3), 
substituted ``1993'' for ``1988''.
    Subsec. (k)(3). Pub. L. 100-17, Sec. 502(c)(1), substituted 
``September 30, 1993'' for ``December 31, 1992''.
    Subsec. (l). Pub. L. 100-223, Sec. 404(b), amended subsec. (l) 
generally. Prior to amendment, subsec. (l) read as follows: ``No tax 
shall be imposed under this section on any liquid sold for use in, or 
used in, a helicopter for the purpose of--
        ``(1) transporting individuals, equipment, or supplies in the 
    exploration for, or the development or removal of, hard minerals, 
    oil, or gas, or
        ``(2) the planting, cultivation, cutting or transportation of, 
    or caring for, trees (including logging operation),
but only if the helicopter does not take off from, or land at, a 
facility eligible for assistance under the Airport and Airway 
Development Act of 1970, or otherwise use services provided pursuant to 
the Airport and Airway Improvement Act of 1982 during such use.''
    Subsec. (n). Pub. L. 100-203, Sec. 10502(b)(4), struck out subsec. 
(n) which related to tax on diesel fuel for highway vehicle use being 
imposed on sale to retailer.
    1986--Subsec. (b). Pub. L. 99-514, Sec. 422(a)(2), substituted 
``reduction in tax'' for ``exemption'' in heading.
    Subsec. (b)(2)(A). Pub. L. 99-514, Sec. 422(a)(1), amended subpar. 
(A) generally. Prior to amendment, subpar. (A) read as follows: ``No tax 
shall be imposed by subsection (a) on any qualified methanol or ethanol 
fuel.''
    Subsec. (b)(3). Pub. L. 99-499, Sec. 521(d)(1), added par. (3).
    Subsecs. (d), (e). Pub. L. 99-499, Sec. 521(a)(2), added subsec. (d) 
and redesignated former subsec. (d) as (e).
    Subsec. (f)(3). Pub. L. 99-499, Sec. 521(d)(2), substituted ``Except 
with respect to the taxes imposed by subsection (d), on and after'' for 
``On and after''.
    Subsec. (g). Pub. L. 99-499, Sec. 521(d)(3), substituted ``Except 
with respect to the taxes imposed by subsection (d), paragraphs'' for 
``Paragraphs'' in last sentence.
    Subsec. (l)(1). Pub. L. 99-514, Sec. 1879(c)(1), amended par. (1) 
generally. Prior to amendment, par. (1) read as follows:
    ``transporting individuals, equipment, or supplies in--
        ``(A) the exploration for, or the development or removal of, 
    hard minerals, or
        ``(B) the exploration for oil or gas, or''.
    Subsec. (n). Pub. L. 99-514, Sec. 1702(a), added subsec. (n).
    1984--Subsec. (a)(1). Pub. L. 98-369, Sec. 911(a), substituted ``15 
cents'' for ``9 cents''.
    Subsec. (k)(1). Pub. L. 98-369, Sec. 912(a), in amending par. (1) 
generally, substituted ``liquid'' for ``liquid fuel'' in provisions 
preceding subpar. (A), in subpar. (A), substituted ``subsection (a)(1) 
shall be applied by substituting `9 cents' for `15 cents', and'' for 
``subsection (a) shall be applied by substituting `4 cents' for `9 
cents' each place it appears, and'', added subpar. (B), and redesignated 
former subpar. (B) as (C).
    Subsec. (l)(1). Pub. L. 98-369, Sec. 1018(a), designated existing 
provisions as subpar. (A) and added subpar. (B).
    Subsec. (m). Pub. L. 98-369, Sec. 913(a), added subsec. (m).
    1983--Subsec. (a). Pub. L. 97-424, Secs. 511(a)(2), 516(a)(1)(A), 
added subsec. (a), and struck out former subsec. (a) which provided for 
a tax of 4 cents a gallon on diesel fuel.
    Subsec. (b). Pub. L. 97-424, Sec. 511(b)(1), (c)(2), added subsec. 
(b), and struck out former subsec. (b) which provided for a tax of 4 
cents a gallon on special motor fuels.
    Subsec. (c)(3). Pub. L. 97-424, Sec. 511(g)(1), substituted 
provision that the rate of tax imposed by par. (2) on any gasoline is 
the excess of 12 cents a gallon over the rate at which tax was imposed 
on such gasoline under section 4081 for provision that the rate of tax 
imposed by par. (2) was 8 cents a gallon (10\1/2\ cents a gallon in the 
case of any gasoline with respect to which a tax was imposed under 
section 4081 at the rate set forth in subsec. (b) thereof).
    Subsec. (e). Pub. L. 97-424, Sec. 516(a)(1)(B), struck out subsec. 
(e) which provided that the taxes imposed by subsecs. (a) and (b) would 
be 1\1/2\ cents a gallon and that second and third sentences of subsecs. 
(a) and (b) would not apply on and after Oct. 1, 1984.
    Subsec. (f)(3). Pub. L. 97-424, Sec. 516(b)(1)(A), added par. (3).
    Subsec. (g). Pub. L. 97-424, Sec. 516(b)(1)(B), inserted provision 
that pars. (2) and (4) shall not apply on and after Oct. 1, 1988.
    Subsec. (k). Pub. L. 97-424, Sec. 511(d)(2), in par. (1) substituted 
provisions for a 4-cent tax on the sale or use of any liquid fuel at 
least 10 percent of which consists of alcohol for provisions that no tax 
be imposed by this section on the sale or use of such fuel, and in par. 
(2) substituted ``to which paragraph (1) applied'' for ``on which tax 
was not imposed by reason of this subsection'' after ``alcohol'' and 
inserted provision that any tax imposed on such sale shall be reduced by 
the amount (if any) of the tax imposed on the sale of such mixture.
    1982--Subsec. (c). Pub. L. 97-248, Sec. 279(a), in par. (1) 
substituted ``14 cents'' for ``7 cents'', in par. (3) substituted ``8 
cents a gallon (10\1/2\ cents a gallon in the case of any gasoline with 
respect to which a tax is imposed under section 4081 at the rate set 
forth in subsection (b) thereof)'' for ``3 cents a gallon'', and in par. 
(5) substituted provisions that the taxes imposed by pars. (1) and (2) 
shall apply during the period beginning on Sept. 1, 1982, and ending on 
Dec. 31, 1987, for provisions that on and after Oct. 1, 1980, the taxes 
imposed by pars. (1) and (2) would not apply.
    Subsec. (l). Pub. L. 97-248, Sec. 279(b)(1), added subsec. (l).
    1980--Subsec. (c)(5). Pub. L. 96-298 extended termination date to 
``October 1, 1980'' from ``July 1, 1980''.
    Subsec. (k)(3). Pub. L. 96-223 added par. (3).
    1978--Subsec. (b). Pub. L. 95-618, Secs. 222(a)(2), 233(a)(3)(B), 
substituted ``, in a qualified business use'' for ``otherwise than as a 
fuel in a highway vehicle (A) which (at the time of such sale or use) is 
registered, or is required to be registered, for highway use under the 
laws of any State or foreign country, or (B) which, in the case of a 
highway vehicle owned by the United States, is used on the highway'' and 
``is used otherwise than in a qualified business use'' for ``is used as 
a fuel in a highway vehicle (A) which (at the time of such use) is 
registered, or is required to be registered, for highway use under the 
laws of any State or foreign country, or (B) which, in the case of a 
highway vehicle owned by the United States, is used on the highway'' and 
inserted provision that for purposes of this subsection ``qualified 
business use'' has the meaning given to such term by section 6421(d)(2).
    Subsec. (c)(3). Pub. L. 95-599, Sec. 502(b), struck out termination 
date of Sept. 30, 1979 for 3 cents per gallon rate of tax and struck out 
provision for a 5\1/2\ cents per gallon rate of tax after such date.
    Subsec. (e). Pub. L. 95-599, Sec. 502(a)(1), substituted ``1984'' 
for ``1979''.
    Subsec. (h)(2). Pub. L. 95-600, Sec. 703(l)(1), substituted ``term 
`aircraft museum' means'' for ``term `aircraft' means''.
    Subsecs. (i), (j). Pub. L. 95-600, Sec. 703(l)(2), redesignated 
subsec. (i), relating to sales by United States, or by any agency or 
instrumentality of United States, as (j).
    Subsec. (k). Pub. L. 95-618, Sec. 221(b)(1), added subsec. (k).
    1976--Subsec. (c)(3). Pub. L. 94-280, Sec. 303(a)(1), substituted 
``1979'' for ``1977'' in two places.
    Subsec. (e). Pub. L. 94-280, Sec. 303(a)(2), substituted ``1979'' 
for ``1977''.
    Subsec. (f)(1). Pub. L. 94-455, Sec. 1906(b)(13(A), struck out ``or 
his delegate'' after ``Secretary''.
    Subsec. (g). Pub. L. 94-455, Secs. 1904(a)(1)(B), 1906(b)(13)(A), 
designated existing provisions as par. (1), substituted ``Other 
exemptions'' for ``Exemptions for use as supplies for vessels'' after 
``(g)'', struck out ``or his delegate'' after ``Secretary'', and added 
pars. (2) to (4) and definition of ``nonprofit educational 
organization''.
    Subsec. (h). Pub. L. 94-530 added subsec. (h). Former subsec. (h) 
redesignated ``(i) Registration''.
    Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or his delegate'' 
after ``Secretary''.
    Subsec. (i). Pub. L. 94-455, Sec. 1904(a)(1)(C), added subsec. (i) 
relating to sales by United States.
    Pub. L. 94-530 redesignated former subsec. (h) as ``(i) 
Registration''.
    1970--Subsec. (b). Pub. L. 91-258, Sec. 202(b)(1) and (2), 
substituted ``motor vehicle or motorboat'' for ``motor vehicle, 
motorboat, or airplane'', twice in par. (1) and once in par. (2), and 
``in'' for ``for the propulsion of'' in par. (1) preceding ``such motor 
vehicle'', in par. (2) preceding ``a motor vehicle'' and in text 
following par. (2) before ``a highway vehicle (A)'' in two places, 
respectively.
    Subsec. (c). Pub. L. 91-258, Sec. 202(a), added subsec. (c). Former 
subsec. (c) redesignated (e).
    Subsec. (c)(3). Pub. L. 91-605, Sec. 303(a)(1), substituted ``1977'' 
for ``1972'' in two places.
    Subsec. (d). Pub. L. 91-258, Sec. 202(a), added subsec. (d). Former 
subsec. (d) redesignated (f).
    Subsec. (e). Pub. L. 91-605, Sec. 303(a)(2), substituted ``1977'' 
for ``1972''.
    Pub. L. 91-258, Sec. 202(a), redesignated former subsec. (c) as (e), 
substituting in par. (1) ``subsections (a) and (b)'' and ``,'' for 
``this section'' and ``;''. Former subsec. (e) redesignated (g).
    Subsec. (f). Pub. L. 91-258, Sec. 202(a), redesignated former 
subsec. (d) as (f), substituting in par. (1) prohibition against 
imposition of tax ``under this section on any liquid sold for use or 
used on a farm for farming purposes'' for prior provisions that ``(A) no 
tax shall be imposed under subsection (a)(1) or (b)(1) on the sale of 
any liquid sold for use on a farm for farming purposes, and (B) no tax 
shall be imposed under subsection (a)(2) or (b)(2) on the use of any 
liquid used on a farm for farming purposes''.
    Subsec. (g). Pub. L. 91-258, Sec. 202(a), redesignated former 
subsec. (e) as (g), substituting ``this section on any liquid sold'' for 
``subsection (b) in the case of any fuel sold''.
    Subsec. (h). Pub. L. 91-258, Sec. 202(a), added subsec. (h).
    1965--Subsec. (b). Pub. L. 89-44 inserted ``casinghead and natural 
gasoline,'' after ``liquefied petroleum gas,'' in text preceding par. 
(1).
    1961--Subsec. (a). Pub. L. 87-61, Sec. 201(a), increased tax on 
diesel fuel from 3 to 4 cents a gallon, and substituted ``a tax of 2 
cents a gallon shall be imposed under paragraph (2)'' for ``a tax of 1 
cent a gallon shall be imposed under paragraph (2)''.
    Subsec. (b). Pub. L. 87-61, Sec. 201(a), increased tax on special 
motor fuels from 3 to 4 cents a gallon, and substituted ``a tax of 2 
cents a gallon shall be imposed under paragraph (2)'' for ``a tax of 1 
cent a gallon shall be imposed under paragraph (2)''.
    Subsec. (c). Pub. L. 87-61, Sec. 201(c), substituted ``October 1, 
1972'' for ``July 1, 1972''.
    Subsec. (f). Pub. L. 87-61, Sec. 201(d), repealed subsec. (f) which 
authorized a temporary increase in taxes under subsecs. (a) and (b).
    1959--Subsecs. (a), (b). Pub. L. 86-342, Sec. 201(b)(2), struck out 
``in lieu of 3 cents a gallon'' after ``shall be 2 cents a gallon''.
    Subsec. (f). Pub. L. 86-342, Sec. 201(b)(1), added subsec. (f).
    1958--Subsec. (e). Pub. L. 85-859 added subsec. (e).
    1956--Subsec. (a). Act June 29, 1956, Sec. 202(a), increased tax on 
diesel fuel from 2 cents a gallon to 3 cents a gallon, and inserted 
provisions which retained tax at 2 cents a gallon for diesel fuel used 
in vehicles not registered, and not required to be registered, for 
highway use, or vehicles owned by the United States and not used on the 
highway.
    Subsec. (b). Act June 29, 1956, Sec. 202(b), increased tax on 
special motor fuels from 2 cents a gallon to 3 cents a gallon, and 
inserted provisions which retained tax at 2 cents a gallon for special 
motor fuels sold for use or used otherwise than as a fuel for the 
propulsion of a highway vehicle which is registered, or is required to 
be registered, for highway use, or vehicles owned by the United States 
used on the highway.
    Subsec. (c). Act June 29, 1956, Sec. 202(c), substituted ``July 1, 
1972'' for ``April 1, 1956'' and provided for nonapplication of second 
and third sentences of subsec. (a) and (b).
    Act Mar. 29, 1956, substituted ``April 1, 1957'' for ``April 1, 
1956''.
    Subsec. (d). Act Apr. 2, 1956, added subsec. (d).
    1955--Subsec. (c). Act Mar. 30, 1955, substituted ``April 1, 1956'' 
for ``April 1, 1955''.


                    Effective Date of 1998 Amendments

    Amendment by Pub. L. 105-206 effective, except as otherwise 
provided, as if included in the provisions of the Taxpayer Relief Act of 
1997, Pub. L. 105-34, to which such amendment relates, see section 6024 
of Pub. L. 105-206, set out as a note under section 1 of this title.
    Amendment by section 9003(b)(2)(A) of Pub. L. 105-178 effective Jan. 
1, 2001, see section 9003(b)(3) of Pub. L. 105-178, set out as a note 
under section 40 of this title.


                    Effective Date of 1997 Amendments

    Section 902(c) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section and sections 4083 and 6421 
of this title] shall take effect on January 1, 1998.''
    Section 907(c) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section] shall take effect on 
October 1, 1997.''
    Section 1031(e)(1) of Pub. L. 105-34 provided that: ``The amendments 
made by subsection (a) [amending this section and sections 4081 and 4091 
of this title] shall apply take effect [sic] on October 1, 1997.''
    Pub. L. 105-34, title X, Sec. 1032(f), Aug. 5, 1997, 111 Stat. 935, 
as amended by Pub. L. 105-178, title IX, Sec. 9008, June 9, 1998, 112 
Stat. 506; Pub. L. 106-170, title V, Sec. 524, Dec. 17, 1999, 113 Stat. 
1928, provided that:
    ``(1) Except as provided in paragraph (2), the amendments made by 
this section [amending this section and sections 4081 to 4083, 4093, 
4101, 6416, 6427, 6715, 7232, 9503, and 9508 of this title] shall take 
effect on July 1, 1998.
    ``(2) The amendment made by subsection (d) [amending section 4101 of 
this title] shall take effect on January 1, 2002.''
    Section 1435(c)(2) of Pub. L. 105-34 provided that: ``The amendment 
made by subsection (b) [amending this section] shall take effect on 
October 1, 1997.''
    Amendment by section 1601(f)(4)(A), (B) of Pub. L. 105-34 effective 
as if included in the provisions of the Small Business Job Protection 
Act of 1996, Pub. L. 104-188, to which it relates, see section 1601(j) 
of Pub. L. 105-34, set out as a note under section 23 of this title.
    Section 2(e)(1) of Pub. L. 105-2 provided that: ``The amendments 
made by subsection (a) [amending this section and sections 4081 and 4091 
of this title] shall apply to periods beginning on or after the 7th day 
after the date of the enactment of this Act [Feb. 28, 1997].''


                    Effective Date of 1996 Amendment

    Section 1609(i) of Pub. L. 104-188 provided that: ``The amendments 
made by this section [amending this section and sections 4081, 4091, 
4261, 4271, 4282, 6421, and 9502 of this title] shall take effect on the 
7th calendar day after the date of the enactment of this Act [Aug. 20, 
1996], except that the amendments made by subsection (b) [amending 
sections 4261 and 4271 of this title] shall not apply to any amount paid 
before such date.''


                    Effective Date of 1993 Amendment

    Section 13163(d) of Pub. L. 103-66 provided that: ``The amendments 
made by this section [amending this section and sections 4092, 6421, and 
9508 of this title] shall take effect on January 1, 1994.''
    Section 13241(g) of Pub. L. 103-66 provided that: ``The amendments 
made by this section [amending this section and sections 4042, 4081, 
4091, 4093, 6420, 6421, and 6427 of this title] shall take effect on 
October 1, 1993.''
    Section 13242(e) of Pub. L. 103-66 provided that: ``The amendments 
made by this section [enacting sections 4084 and 6714 of this title and 
amending this section and sections 4081 to 4083, 4091 to 4093, 4101 to 
4103, 6206, 6302, 6412, 6416, 6420, 6421, 6427, 9502, 9503, and 9508 of 
this title] shall take effect on January 1, 1994.''


                    Effective Date of 1990 Amendment

    Section 11211(a)(6) of Pub. L. 101-508 provided that: ``Except as 
otherwise provided in this subsection, the amendments made by this 
subsection [amending this section and sections 4081 and 9503 of this 
title] shall apply to gasoline removed (as defined in [former] section 
4082 of the Internal Revenue Code of 1986) after November 30, 1990.''
    Section 11211(b)(7) of Pub. L. 101-508 provided that: ``The 
amendments made by this subsection [amending this section and sections 
4091, 4093, 6427, 9502, and 9503 of this title] shall take effect on 
December 1, 1990.''
    Section 11213(b)(4) of Pub. L. 101-508 provided that: ``The 
amendments made by this subsection [amending this section and sections 
4091 and 6427 of this title] shall take effect on December 1, 1990.''


                    Effective Date of 1988 Amendment

    Amendment by section 1017(c)(3), (4) of Pub. L. 100-647 effective, 
except as otherwise provided, as if included in the provision of the Tax 
Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see 
section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of 
this title.
    Amendment by section 2001(d)(2), (3)(A)-(D) of Pub. L. 100-647 
effective, except as otherwise provided, as if included in the provision 
of the Superfund Revenue Act of 1986, Pub. L. 99-499, title V, to which 
it relates, see section 2001(e) of Pub. L. 100-647, set out as a note 
under section 56 of this title.


                    Effective Date of 1987 Amendments

    Section 2001(d)(1)(A) of Pub. L. 100-647 provided that: ``The 
amendments made by subsections (b)(3) and (d)(17) of section 10502 of 
the Revenue Act of 1987 [Pub. L. 100-203, amending this section and 
section 9508 of this title] shall be treated as if included in the 
amendments made by section 521 of the Superfund Revenue Act of 1986 
[Pub. L. 99-499] except that the last sentence of [former] paragraphs 
(2) and (3) of section 4041(d) of the Internal Revenue Code of 1986 (as 
amended by such subsection (b)(3)) and the reference to section 4091 of 
such Code in section 9508(c)(2)(A) of such Code (as amended by such 
subsection (d)(1) [(d)(17)]) shall not apply to sales before April 1, 
1988.''
    Section 404(d)(2) of Pub. L. 100-223 provided that: ``The amendment 
made by subsection (b) [amending this section] shall take effect on 
October 1, 1988.''
    Amendment by Pub. L. 100-203 applicable to sales after Mar. 31, 
1988, see section 10502(e) of Pub. L. 100-203, set out as a note under 
section 40 of this title.


                    Effective Date of 1986 Amendments

    Section 422(a)(3) of Pub. L. 99-514 provided that: ``The amendments 
made by this subsection [amending this section] shall take effect on 
January 1, 1987.''
    Section 1702(c) of Pub. L. 99-514 provided that: ``The amendments 
made by this section [amending this section and section 6652 of this 
title] shall apply to sales after the first calendar quarter beginning 
more than 60 days after the date of the enactment of this Act [Oct. 22, 
1986].''
    Amendment by section 1878(c)(1) of Pub. L. 99-514 effective, except 
as otherwise provided, as if included in the provisions of the Tax 
Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment 
relates, see section 1881 of Pub. L. 99-514, set out as a note under 
section 48 of this title.
    Section 521(e) of Pub. L. 99-499 provided that: ``The amendments 
made by this section [amending this section and sections 4042, 4081, 
4221, 6416, 6420, 6421, 6427, 9502, 9503, and 9506 of this title] shall 
take effect on January 1, 1987.''


                    Effective Date of 1984 Amendment

    Amendment by section 911(a) of Pub. L. 98-369 effective Aug. 1, 
1984, see section 911(e) of Pub. L. 98-369, set out as a note under 
section 6427 of this title.
    Amendment by section 912(a) of Pub. L. 98-369 effective Jan. 1, 
1985, see section 912(g) of Pub. L. 98-369, set out as a note under 
section 40 of this title.
    Section 913(c) of Pub. L. 98-369 provided that: ``The amendments 
made by this section [amending this section and section 40 of this 
title] shall take effect on August 1, 1984.''
    Section 1018(c)(1) of Pub. L. 98-369 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on 
April 1, 1984.''


                    Effective Date of 1983 Amendment

    Section 511(h) of Pub. L. 97-424 provided that:
    ``(1) In general.--Except as otherwise provided in this subsection, 
the amendments made by this section [amending this section and sections 
44E, 4081, 6416, 6420, 6421, and 6427 of this title] shall take effect 
on April 1, 1983.
    ``(2) Tariff on imported alcohol.--The amendment made by subsection 
(d)(5) [amending item 901.50 of the Tariff Schedules, which are not set 
out in the Code] shall apply with respect to articles entered, or 
withdrawn from warehouse for consumption, after March 31, 1983.
    ``(3) For subsection (e)(2).--The amendment made by subsection 
(e)(2) [amending section 6427 of this title] shall take effect on 
January 1, 1983.
    ``(4) Shared transportation requirement.--The amendment made by 
subsection (e)(3) [amending section 6427 of this title] shall apply with 
respect to fuel purchased after December 31, 1982, and before January 1, 
1984.''


                    Effective Date of 1982 Amendment

    Section 279(c) of Pub. L. 97-248 provided that: ``The amendments 
made by this section [amending this section and section 6427 of this 
title] shall take effect on September 1, 1982.''


                    Effective Date of 1978 Amendments

    Section 221(b)(2) of Pub. L. 95-618, as amended by Pub. L. 96-223, 
title II, Sec. 232(a)(3), Apr. 2, 1980, 94 Stat. 273, provided that: 
``The amendment made by paragraph (1) [amending this section] shall 
apply to sales or use after December 31, 1978.''
    Section 222(b) of Pub. L. 95-618 provided that: ``The amendments 
made by subsection (a) [amending this section and sections 6421 and 6424 
of this title] shall apply with respect to uses after December 31, 
1978.''
    Amendment by section 233(a)(3)(B) of Pub. L. 95-618 effective on 
first day of first calendar month which begins more than 10 days after 
Nov. 9, 1978, see section 233(d) of Pub. L. 95-618, set out as a note 
under section 34 of this title.
    Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section 
703(r) of Pub. L. 95-600, set out as a note under section 46 of this 
title.


                    Effective Date of 1976 Amendments

    Section 1(d) of Pub. L. 94-530 provided that: ``The amendments made 
by this section [amending this section and sections 39, 6427, 7210, 
7603, 7604, and 7605 of this title] shall take effect on October 1, 
1976.''
    Section 1904(d) of Pub. L. 94-455 provided that: ``Except as 
otherwise provided in this section, the amendments made by this section 
[amending this section and sections 263, 861, 1232, 4042, 4216, 4217, 
4227, 4253, 4261, 4271, 4371 to 4374, 4482, 4493, 4901, 4905, 4973, 
6011, 6416, 6611, 6651, 6808, 7012, 7234, 7240, 7265, 7270, 7272, 7303, 
7611, and 7655 of this title and repealing sections 4042, 4054 to 4058, 
4226, 4292, 4294, 4295, 4591 to 4597, 4801 to 4806, 4811 to 4826, 4881 
to 4886, 4911 to 4931, 6076, 6680, 6681, 6689, 7235, 7239, 7241, 7264, 
7267, 7274, and 7328 of this title] shall take effect on the first day 
of the first month which begins more than 90 days after the date of the 
enactment of this Act [Oct. 4, 1976].''


                    Effective Date of 1970 Amendment

    Section 211 of title II of Pub. L. 91-258 provided that:
    ``(a) General Rule.--Except as provided in subsection (b), the 
amendments made by this title [see Short Title of 1970 Amendment note 
below] shall take effect on July 1, 1970.
    ``(b) Exceptions.--The amendments made by sections 203 [enacting 
section 7275 and amending sections 4261 and 4262 of this title] and 204 
[enacting sections 4271 and 4272 of this title] shall apply to 
transportation beginning after June 30, 1970. The amendments made by 
subsections (a), (b), and (c) of section 207 [enacting section 6427 and 
amending sections 39, 6420, 6421, and 6424] shall apply with respect to 
taxable years ending after June 30, 1970.''


                    Effective Date of 1965 Amendment

    Section 802(d)(2) of Pub. L. 89-44 provided that: ``The amendment 
made by subsection (a)(2) [amending this section] shall apply with 
respect to casinghead and natural gasoline sold or used on or after July 
1, 1965, except that such amendment shall not apply to a sale or use of 
casinghead or natural gasoline which was sold by a producer or importer 
before such date if tax under section 4081 of the Code (as in effect 
prior to the amendment made by subsection (a)(1) [amending section 4082 
of this title]) was imposed with respect to such sale.''


                    Effective Date of 1961 Amendment

    Section 208 of title II of Pub. L. 87-61 provided that:
    ``(a) Except as provided in subsection (b), the amendments made by 
this title [enacting section 6156 of this title, amending this section 
and sections 4061, 4071, 4081, 4218, 4221, 4226, 4481, 4482, 6412, 6416, 
6421, and 6601 of this title, and amending section 209 of The Highway 
Revenue Act of 1956, set out as a note under section 120 of Title 23, 
Highways] shall take effect on the date of the enactment of this Act 
[June 29, 1961].
    ``(b)(1) The amendments made by sections 201, 202, and 203 [enacting 
section 6156 of this title and amending this section and sections 4071, 
4081, 4481, 4482, 6421, and 6601 of this title] shall take effect on 
July 1, 1961.
    ``(2) The amendments made by section 205(a), (c), and (d) [amending 
sections 4221 and 6416 of this title] shall apply only in the case of 
gasoline sold on or after October 1, 1961.
    ``(3) The amendment made by section 205(b) [amending section 4218 of 
this title] shall apply only in the case of gasoline used on or after 
October 1, 1961.''


                    Effective Date of 1958 Amendment

    Amendment by Pub. 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 Pub. L. 85-859.


                    Effective Date of 1956 Amendments

    Section 211 of title II of act June 29, 1956, provided that: ``This 
title [enacting sections 173 and 174 of Title 23, Highways, and sections 
4426, 4481 to 4484 of this title, amending this section and sections 
4061, 4071, 4072, 4073, 4081, 4084, 6206, 6412, 6416, 6504, 6511, 6612, 
6675, 7210, 7603, 7604, and 7605 of this title, and renumbering sections 
4227 and 6422 of this title] shall take effect on the date of its 
enactment [June 29, 1956], except that the amendments made by sections 
202, 203, 204, and 205 [amending this section and sections 4061, 4071, 
4072, 4073, and 4081 of this title] shall take effect on July 1, 1956.''
    Section 2(a)(2) of act Apr. 2, 1956, provided that: ``The amendment 
made by paragraph (1) [amending this section] shall take effect on the 
day after the date of the enactment of this Act [Apr. 2, 1956].''


                      Short Title of 1970 Amendment

    Section 201(a) of title II of Pub. L. 91-258 provided that: ``This 
title [enacting sections 4271, 4272, 4281, 4282, 4491 to 4494, 6426, 
6427, and 7275 of this title and section 1742 of former Title 49, 
Transportation, amending this section and sections 39, 874, 4082, 4261, 
4262, 4291 to 4294, 6156, 6201, 6206, 6401, 6415, 6416, 6420, 6421, 
6424, 6675, 7210, and 7603 to 7605 of this title, repealing former 
section 4263 of this title, enacting provisions set out as notes under 
section 104 of Title 4, Flag and Seal, Seat of Government, and the 
States, and section 1742 of former Title 49, and amending provision set 
out as a note under section 120 of Title 23, Highways] may be cited as 
the `Airport and Airway Revenue Act of 1970'.''


                     Short Title of 1956 Amendments

    Section 201(a) of title II of act June 29, 1956, provided that: 
``This title [enacting sections 173 and 174 of Title 23, Highways, and 
sections 4426, 4481 to 4484 of this title, amending this section and 
sections 4061, 4071, 4072, 4073, 4081, 4084, 6206, 6412, 6416, 6504, 
6511, 6612, 6675, 7210, 7603, 7604, and 7605 of this title, and 
renumbering sections 4227 and 6422 of this title] may be cited as the 
`Highway Revenue Act of 1956'.''
    Section 1 of act Mar. 29, 1956, provided: ``That this Act [amending 
this section and sections 11, 821, 4061, 4081, 5001, 5022, 5041, 5051, 
5063, 5134, 5701, 5701 note, 5707, and 6412 of this title] may be cited 
as the `Tax Rate Extension Act of 1956'.''


                      Short Title of 1955 Amendment

    Section 1 of act Mar. 30, 1955, provided: ``That this Act [amending 
this section and sections 11, 821, 4061, 4081, 5001, 5022, 5041, 5051, 
5063, 5134, 5701, 5701 note, 5707, and 6412 of this title] may be cited 
as the `Tax Rate Extension Act of 1955'.''


           Delayed Deposits of Highway Motor Fuel Tax Revenues

    Due date for deposit of taxes imposed by this section which would be 
required to be made after July 31, 1998, and before Oct. 1, 1998, to be 
Oct. 5, 1998, see section 901(e) of Pub. L. 105-34, set out as a note 
under section 6302 of this title.


                           Floor Stocks Taxes

    Section 11213(b)(5) of Pub. L. 101-508 imposed a floor stocks tax on 
aviation fuel on which tax was imposed under section 4041(c)(1) or 4091 
of this title before Dec. 1, 1990, and which was held on such date by 
any person.


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.


         Study by Secretary of the Treasury; Report to Congress

    Pub. L. 96-451, title II, Sec. 204, Oct. 14, 1980, 94 Stat. 1988, 
directed Secretary of the Treasury, after consultation with Secretary of 
department in which Coast Guard was operating, to conduct a study to 
determine portion of taxes imposed by sections 4041(b) and 4081 of the 
Internal Revenue Code of 1954 which were attributable to fuel used in 
recreational motorboats, and to report to Congress on his findings under 
such study, not later than 2 years after Oct. 14, 1980.


         Study of Imported Alcohol by Secretary of the Treasury

    Section 232(f) of Pub. L. 96-223 required, within 180 days after 
Apr. 2, 1980, Secretary of the Treasury to furnish specific 
Congressional committees recommendations for limiting import of alcohol 
into United States for fuel purposes.


                    Reports on Use of Alcohol in Fuel

    Section 221(c) of Pub. L. 95-618, as amended by Pub. L. 96-223, 
Sec. 232(g), Apr. 2, 1980, 94 Stat. 280; Pub. L. 99-514, Sec. 2, Oct. 
22, 1986, 100 Stat. 2095, provided that: ``On April 1 of each year, 
beginning with April 1, 1981, and ending with April 1, 1992, the 
Secretary of Energy, in consultation with the Secretary of the Treasury 
and the Secretary of Transportation, shall submit to the Congress a 
report on the use of alcohol in fuel. The report shall include--
        ``(1) a description of the firms engaged in the alcohol fuel 
    industry,
        ``(2) the amount of alcohol fuel sold in each State, and the 
    amount of gasoline saved in each State by reason of the use of 
    alcohol fuels,
        ``(3) the revenue loss resulting from the exemptions from tax 
    for alcohol fuels under sections 4041(k) and 4081(c) of the Internal 
    Revenue Code of 1986 [formerly I.R.C. 1954] and the credit allowable 
    under section 44E [now 40] of such Code and the impact of such 
    revenue loss on the Highway Trust Fund, and
        ``(4) the cost of production and the retail cost of alcohol 
    fuels as compared to gasoline and special fuels not mixed with 
    alcohol.''

                  Section Referred to in Other Sections

    This section is referred to in sections 40, 404, 4042, 4081, 4082, 
4083, 4092, 4101, 4103, 4293, 4972, 6206, 6416, 6420, 6421, 6427, 9502, 
9503, 9508 of this title.
