
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4611]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                     CHAPTER 38--ENVIRONMENTAL TAXES
 
                     Subchapter A--Tax on Petroleum
 
Sec. 4611. Imposition of tax


(a) General Rule

    There is hereby imposed a tax at the rate specified in subsection 
(c) on--
        (1) crude oil received at a United States refinery, and
        (2) petroleum products entered into the United States for 
    consumption, use, or warehousing.

(b) Tax on certain uses and exportation

                           (1) In general

        If--
            (A) any domestic crude oil is used in or exported from the 
        United States, and
            (B) before such use or exportation, no tax was imposed on 
        such crude oil under subsection (a),

    then a tax at the rate specified in subsection (c) is hereby imposed 
    on such crude oil.

          (2) Exception for use on premises where produced

        Paragraph (1) shall not apply to any use of crude oil for 
    extracting oil or natural gas on the premises where such crude oil 
    was produced.

(c) Rate of tax

                           (1) In general

        The rate of the taxes imposed by this section is the sum of--
            (A) the Hazardous Substance Superfund financing rate, and
            (B) the Oil Spill Liability Trust Fund financing rate.

                              (2) Rates

        For purposes of paragraph (1)--
            (A) the Hazardous Substance Superfund financing rate is 9.7 
        cents a barrel, and
            (B) the Oil Spill Liability Trust Fund financing rate is 5 
        cents a barrel.

(d) Persons liable for tax

                 (1) Crude oil received at refinery

        The tax imposed by subsection (a)(1) shall be paid by the 
    operator of the United States refinery.

                   (2) Imported petroleum product

        The tax imposed by subsection (a)(2) shall be paid by the person 
    entering the product for consumption, use, or warehousing.

                 (3) Tax on certain uses or exports

        The tax imposed by subsection (b) shall be paid by the person 
    using or exporting the crude oil, as the case may be.

(e) Application of Hazardous Substance Superfund financing rate

                           (1) In general

        Except as provided in paragraphs (2) and (3), the Hazardous 
    Substance Superfund financing rate under this section shall apply 
    after December 31, 1986, and before January 1, 1996.

         (2) No tax if unobligated balance in Fund exceeds 
                               $3,500,000,000

        If on December 31, 1993, or December 31, 1994--
            (A) the unobligated balance in the Hazardous Substance 
        Superfund exceeds $3,500,000,000, and
            (B) the Secretary, after consultation with the Administrator 
        of the Environmental Protection Agency, determines that the 
        unobligated balance in the Hazardous Substance Superfund will 
        exceed $3,500,000,000 on December 31 of 1994 or 1995, 
        respectively, if no tax is imposed under section 59A, this 
        section, and sections 4661 and 4671,

    then no tax shall be imposed under this section (to the extent 
    attributable to the Hazardous Substance Superfund financing rate) 
    during 1994 or 1995, as the case may be.

       (3) No tax if amounts collected exceed $11,970,000,000

        (A) Estimates by Secretary

            The Secretary as of the close of each calendar quarter (and 
        at such other times as the Secretary determines appropriate) 
        shall make an estimate of the amount of taxes which will be 
        collected under section 59A, this section (to the extent 
        attributable to the Hazardous Substance Superfund financing 
        rate), and sections 4661 and 4671 and credited to the Hazardous 
        Substance Superfund during the period beginning January 1, 1987, 
        and ending December 31, 1995.

        (B) Termination if $11,970,000,000 credited before January 1, 
                1996

            If the Secretary estimates under subparagraph (A) that more 
        than $11,970,000,000 will be credited to the Fund before January 
        1, 1996, the Hazardous Substance Superfund financing rate under 
        this section shall not apply after the date on which (as 
        estimated by the Secretary) $11,970,000,000 will be so credited 
        to the Fund.

(f) Application of Oil Spill Liability Trust Fund financing rate

                           (1) In general

        Except as provided in paragraph (2), the Oil Spill Liability 
    Trust Fund financing rate under subsection (c) shall apply after 
    December 31, 1989, and before January 1, 1995.

         (2) No tax if unobligated balance in fund exceeds 
                               $1,000,000,000

        The Oil Spill Liability Trust Fund financing rate shall not 
    apply during any calendar quarter if the Secretary estimates that as 
    of the close of the preceding calendar quarter the unobligated 
    balance in the Oil Spill Liability Trust Fund exceeds 
    $1,000,000,000.

(Added Pub. L. 96-510, title II, Sec. 211(a), Dec. 11, 1980, 94 Stat. 
2797; amended Pub. L. 99-499, title V, Secs. 511(a), 512(a), (b), Oct. 
17, 1986, 100 Stat. 1760, 1761; Pub. L. 99-509, title VIII, 
Sec. 8032(a), (c)(1), (2), Oct. 21, 1986, 100 Stat. 1957, 1958; Pub. L. 
100-647, title VI, Sec. 6108, Nov. 10, 1988, 102 Stat. 3712; Pub. L. 
101-221, Sec. 8(a), Dec. 12, 1989, 103 Stat. 1891; Pub. L. 101-239, 
title VII, Sec. 7505(a), (b), Dec. 19, 1989, 103 Stat. 2363; Pub. L. 
101-508, title XI, Sec. 11231(a)(1)(B), (2), (b), Nov. 5, 1990, 104 
Stat. 1388-445.)

                          Codification

    Amendments by Pub. L. 99-509, title VIII, Sec. 8031(a), (b), and 
(d)(1), Oct. 21, 1986, 100 Stat. 1955, to subsecs. (a) to (e) of this 
section were not executed to text pursuant to Pub. L. 99-509, title 
VIII, Sec. 8031(e)(2), which provided that the amendments made by 
section 8031 shall not take effect if the Superfund Amendments and 
Reauthorization Act of 1986 is enacted. The Superfund Amendments and 
Reauthorization Act of 1986 was enacted as Pub. L. 99-499, approved Oct. 
17, 1986.


                               Amendments

    1990--Subsec. (e)(1). Pub. L. 101-508, Sec. 11231(a)(1)(B), 
substituted ``January 1, 1996'' for ``January 1, 1992''.
    Subsec. (e)(2). Pub. L. 101-508, Sec. 11231(a)(2), substituted 
``1993'' for ``1989'' and ``1994'' for ``1990'' in introductory 
provisions and ``1994'' for ``1990'' and ``1995'' for ``1991'' in 
subpar. (B) and concluding provisions.
    Subsec. (e)(3). Pub. L. 101-508, Sec. 11231(b), substituted 
``$11,970,000,000'' for ``$6,650,000,000'' in heading.
    Subsec. (e)(3)(A). Pub. L. 101-508, Sec. 11231(b), substituted 
``December 31, 1995'' for ``December 31, 1991''.
    Subsec. (e)(3)(B). Pub. L. 101-508, Sec. 11231(a)(1)(B), (b), 
substituted ``January 1, 1996'' for ``January 1, 1992'' in heading and 
text and ``$11,970,000,000'' for ``$6,650,000,000'' in heading and twice 
in text.
    1989--Subsec. (c)(2)(A). Pub. L. 101-221 amended subpar. (A) 
generally. Prior to amendment, subpar. (A) read as follows: ``the 
Hazardous Substance Superfund financing rate is--
        ``(i) except as provided in clause (ii), 8.2 cents a barrel, and
        ``(ii) 11.7 cents a barrel in the case of the tax imposed by 
    subsection (a)(2), and''.
    Subsec. (c)(2)(B). Pub. L. 101-239, Sec. 7505(b), substituted ``5 
cents'' for ``1.3 cents''.
    Subsec. (f). Pub. L. 101-239, Sec. 7505(a)(1), amended subsec. (f) 
generally, substituting pars. (1) and (2) for former pars. (1) general 
applicability, (2) commencement date, and (3) limit on tax of 
$300,000,000.
    1988--Subsec. (f)(2)(B). Pub. L. 100-647 substituted ``December 31, 
1990'' for ``September 1, 1987''.
    1986--Subsecs. (a), (b)(1). Pub. L. 99-499, Sec. 512(a), substituted 
``at the rate specified in subsection (c)'' for ``of 0.79 cent a 
barrel''.
    Subsec. (c). Pub. L. 99-509, Sec. 8032(a), amended subsec. (c) 
generally. Prior to amendment, subsec. (c) read as follows:
    ``(1) In general.--Except as provided in paragraph (2), the rate of 
the taxes imposed by this section is 8.2 cents a barrel.
    ``(2) Imported petroleum products.--The rate of the tax imposed by 
subsection (a)(2) shall be 11.7 cents a barrel.''
    Pub. L. 99-499, Sec. 512(b), added subsec. (c) and redesignated 
former subsec. (c) as (d).
    Subsec. (d). Pub. L. 99-499, Sec. 512(b), redesignated subsec. (c) 
as (d). Former subsec. (d) redesignated (e).
    Subsec. (e). Pub. L. 99-509, Sec. 8032(c)(1), substituted 
``Hazardous Substance Superfund financing rate'' for ``taxes'' in 
heading, substituted ``the Hazardous Substance Superfund financing rate 
under this section'' for ``the taxes imposed by this section'' in par. 
(1), inserted ``(to the extent attributable to the Hazardous Substance 
Superfund financing rate)'' after ``this section'' in pars. (2) and 
(3)(A), and substituted ``the Hazardous Substance Superfund financing 
rate under this section shall not apply'' for ``no tax shall be imposed 
under this section'' in par. (3)(B).
    Pub. L. 99-499, Secs. 511(a), 512(b), amended subsec. (d) generally 
and redesignated it as (e). Prior to amendment and redesignation, 
subsec. (d), termination, read as follows: ``The taxes imposed by this 
section shall not apply after September 30, 1985, except that if on 
September 30, 1983, or September 30, 1984--
        ``(1) the unobligated balance in the Hazardous Substance 
    Response Trust Fund as of such date exceeds $900,000,000, and
        ``(2) the Secretary, after consultation with the Administrator 
    of the Environmental Protection Agency, determines that such 
    unobligated balance will exceed $500,000,000 on September 30 of the 
    following year if no tax is imposed under section 4611 or 4661 
    during the calendar year following the date referred to above,
then no tax shall be imposed by this section during the first calendar 
year beginning after the date referred to in paragraph (1).''
    Subsec. (f). Pub. L. 99-509, Sec. 8032(c)(2), added subsec. (f).


                    Effective Date of 1989 Amendment

    Section 8(b) of Pub. L. 101-221 provided that: ``The amendment made 
by subsection (a) [amending this section] shall take effect on the date 
of enactment of this Act [Dec. 12, 1989].''


                    Effective Date of 1986 Amendments

    Section 8032(d) of Pub. L. 99-509, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) In general.--Except as provided in paragraph (2), the 
amendments made by this section [amending this section and sections 
4612, 4661, 4671, and 9507 of this title] shall take effect on the 
commencement date (as defined in section 4611(f)(2) of the Internal 
Revenue Code of 1986 [formerly I.R.C. 1954], as added by this section).
    ``(2) Coordination with superfund reauthorization.--The amendments 
made by this section shall take effect only if the Superfund Amendments 
and Reauthorization Act of 1986 [Pub. L. 99-499, approved Oct. 17, 1986] 
is enacted.''
    [Section 7505(d)(1) of Pub. L. 101-239 provided that: ``For purposes 
of sections 8032(d) and 8033(c) of the Omnibus Budget Reconciliation Act 
of 1986 [Pub. L. 99-509, set out as notes above and under section 9509 
of this title], the commencement date is January 1, 1990.'']
    Section 511(c) of Pub. L. 99-499 provided that: ``The amendments 
made by this section [amending this section and repealing section 9653 
of Title 42, The Public Health and Welfare] shall take effect on January 
1, 1987.''
    Section 512(d) of Pub. L. 99-499 provided that: ``The amendments 
made by this section [amending this section and section 4612 of this 
title] shall take effect on January 1, 1987.''


                             Effective Date

    Section 211(c) of Pub. L. 96-510 provided that: ``The amendments 
made by this section [enacting subchapters A and B of this chapter] 
shall take effect on April 1, 1981.''


                               Short Title

    For short title of title II of Pub. L. 96-510 as the ``Hazardous 
Substance Response Revenue Act of 1980'', see Short Title of 1980 
Amendment note, set out under section 1 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 59A, 4612, 4661, 4671, 9507, 
9509 of this title.
