
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: 26USC6421]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
               Subchapter B--Rules of Special Application
 
Sec. 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 purpose described in 
paragraph (2), (3), (4) or (5) of section 4221(a), the Secretary shall 
pay (without interest) to such person an amount equal to the product of 
the number of gallons of gasoline so sold multiplied by the rate at 
which tax was imposed on such gasoline by section 4081. The preceding 
sentence shall apply notwithstanding paragraphs (2) and (3) of 
subsection (f). Subsection (a) shall not apply to gasoline to which this 
subsection applies.

(d) Time for filing claims; period covered

                           (1) In general

        Except as provided in paragraph (2), not more than one claim may 
    be filed under subsection (a), not more than one claim may be filed 
    under subsection (b), and not more than one claim may be filed under 
    subsection (c), by any person with respect to gasoline used during 
    his taxable year; and no claim shall be allowed under this paragraph 
    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.

                            (2) Exception

            For payments per quarter based on aggregate amounts payable 
        under this section and section 6427, see section 6427(i)(2).

            (3) Application to sales under subsection (c)

        For purposes of this subsection, gasoline shall be treated as 
    used for a purpose referred to in subsection (c) when it is sold for 
    such a purpose.

(e) Definitions

    For purposes of this section--

                            (1) Gasoline

        The term ``gasoline'' has the meaning given to such term by 
    section 4083(a).

                    (2) Off-highway business use

        (A) In general

            The term ``off-highway business use'' means any use by a 
        person in a trade or business of such person or in an activity 
        of such person described in section 212 (relating to production 
        of income) otherwise than as a fuel in a highway vehicle--
                (i) 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
                (ii) which, in the case of a highway vehicle owned by 
            the United States, is used on the highway.

        (B) Uses in boats

            (i) In general

                Except as otherwise provided in this subparagraph, the 
            term ``off-highway business use'' does not include any use 
            in a motorboat.
            (ii) Fisheries and whaling

                The term ``off-highway business use'' shall include any 
            use in a vessel employed in the fisheries or in the whaling 
            business.

(f) Exempt sales; other payments or refunds available

                     (1) Gasoline used on farms

        This section shall not apply in respect of gasoline which was 
    (within the meaning of paragraphs (1), (2), and (3) of section 
    6420(c)) used on a farm for farming purposes.

                    (2) Gasoline used in aviation

        This section shall not apply in respect of gasoline which is 
    used as a fuel in an aircraft--
            (A) in noncommercial aviation (as defined in section 
        4041(c)(2)), or
            (B) in aviation which is not noncommercial aviation (as so 
        defined) with respect to the tax imposed by section 4081 at the 
        Leaking Underground Storage Tank Trust Fund financing rate and, 
        in the case of fuel purchased after September 30, 1995, at so 
        much of the rate specified in section 4081(a)(2)(A) as does not 
        exceed 4.3 cents per gallon.

                     (3) Gasoline used in trains

        In the case of gasoline used as a fuel in a train, this section 
    shall not apply with respect to--
            (A) the Leaking Underground Storage Tank Trust Fund 
        financing rate under section 4081, and
            (B) so much of the rate specified in section 4081(a)(2)(A) 
        as does not exceed--
                (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.

(g) Applicable laws

                           (1) In general

        All provisions of law, including penalties, applicable in 
    respect to the tax imposed by section 4081 shall, insofar as 
    applicable and not inconsistent with this section, apply in respect 
    of the payments provided for in this section to the same extent as 
    if such payments constituted refunds of overpayments of the tax so 
    imposed.

               (2) Examination of books and witnesses

        For the purpose of ascertaining the correctness of any claim 
    made under this section, or the correctness of any payment made in 
    respect of any such claim, the Secretary shall have the authority 
    granted by paragraphs (1), (2), and (3) of section 7602(a) (relating 
    to examination of books and witnesses) as if the claimant were the 
    person liable for tax.

(h) Regulations

    The Secretary may by regulations prescribe the conditions, not 
inconsistent with the provisions of this section, under which payments 
may be made under this section.

(i) Income tax credit in lieu of payment

                (1) Persons not subject to income tax

        Payment shall be made under subsections (a) and (b) only to--
            (A) the United States or any agency or instrumentality 
        thereof, a State, a political subdivision of a State, or any 
        agency or instrumentality of one or more States or political 
        subdivisions, or
            (B) an organization exempt from tax under section 501(a) 
        (other than an organization required to make a return of the tax 
        imposed under subtitle A for its taxable year).

                            (2) Exception

        Paragraph (1) shall not apply to a payment of a claim filed 
    under subsection (d)(2).

             (3) Allowance of credit against income tax

            For allowance of credit against the tax imposed by subtitle 
        A, see section 34.

(j) Cross references

            (1) For civil penalty for excessive claims under this 
        section, see section 6675.
            (2) For fraud penalties, etc., see chapter 75 (section 7201 
        and following, relating to crimes, other offenses, and 
        forfeitures).
            (3) For treatment of an Indian tribal government as a State 
        and \1\ a subdivision of an Indian tribal government as a 
        political subdivision of a State), see section 7871.
---------------------------------------------------------------------------
    \1\ So in original. Probably should be ``(and''.
---------------------------------------------------------------------------

(Added June 29, 1956, ch. 462, title II, Sec. 208(c), 70 Stat. 394; 
amended July 25, 1956, ch. 725, Sec. 2, 70 Stat. 644; Pub. L. 85-859, 
title I, Secs. 163(d)(3), 164(a), Sept. 2, 1958, 72 Stat. 1312; Pub. L. 
86-342, title II, Sec. 201(d)(2), Sept. 21, 1959, 73 Stat. 615; Pub. L. 
87-61, title II, Sec. 201(e), June 29, 1961, 75 Stat. 124; Pub. L. 87-
508, Sec. 5(c)(2), June 28, 1962,76 Stat. 118; Pub. L. 89-44, title 
VIII, Sec. 809(b), June 21, 1965, 79 Stat. 166; Pub. L. 91-258, title 
II, Secs. 205(b)(1), (c)(8), 207(b), May 21, 1970, 84 Stat. 241, 242, 
248; Pub. L. 91-605, title III, Sec. 303(a)(11), Dec. 31, 1970, 84 Stat. 
1744; Pub. L. 94-280, title III, Sec. 303(a)(11), May 5, 1976, 90 Stat. 
456; Pub. L. 94-455, title XIX, Sec. 1906(a)(27)(A)(i), (B)-(D), 
(b)(13)(A), Oct. 4, 1976, 90 Stat. 1827, 1828, 1834; Pub. L. 95-599, 
title V, Sec. 502(a)(10), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 95-618, 
title II, Secs. 222(a)(1), 233(a)(1), (3)(A), Nov. 9, 1978, 92 Stat. 
3186, 3190; Pub. L. 96-222, title I, Sec. 108(c)(1), Apr. 1, 1980, 94 
Stat. 226; Pub. L. 97-424, title V, Secs. 511(c)(1), (3), 515(b)(7), 
516(a)(6), Jan. 6, 1983, 96 Stat. 2170, 2171, 2182, 2183; Pub. L. 97-
473, title II, Sec. 202(b)(12), Jan. 14, 1983, 96 Stat. 2610; Pub. L. 
98-369, div. A, title IV, Sec. 474(r)(38), July 18, 1984, 98 Stat. 846; 
Pub. L. 99-499, title V, Sec. 521(c)(2), Oct. 17, 1986, 100 Stat. 1778; 
Pub. L. 99-514, title XVII, Sec. 1703(c)(1), (2)(A), (B), (D), Oct. 22, 
1986, 100 Stat. 2776, 2777; Pub. L. 100-17, title V, Sec. 502(b)(7), 
Apr. 2, 1987, 101 Stat. 257; Pub. L. 100-203, title X, Sec. 10502(d)(9), 
(10), Dec. 22, 1987, 101 Stat. 1330-444; Pub. L. 100-647, title I, 
Sec. 1017(c)(6)-(8), (15), title II, Sec. 2001(d)(3)(E), (F), Nov. 10, 
1988, 102 Stat. 3576, 3577, 3595; Pub. L. 101-239, title VII, 
Sec. 7841(d)(20), Dec. 19, 1989, 103 Stat. 2429; Pub. L. 101-508, title 
XI, Sec. 11211(d)(6), Nov. 5, 1990, 104 Stat. 1388-427; Pub. L. 102-240, 
title VIII, Sec. 8002(b)(6), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 103-
66, title XIII, Secs. 13163(b), 13241(f)(6), (7), 13242(d)(20), (22)-
(24), Aug. 10, 1993, 107 Stat. 454, 512, 524; Pub. L. 104-188, title I, 
Sec. 1609(g)(4)(C), Aug. 20, 1996, 110 Stat. 1843; Pub. L. 105-34, title 
IX, Sec. 902(a), Aug. 5, 1997, 111 Stat. 873; Pub. L. 105-178, title IX, 
Secs. 9006(b)(1), 9009(b)(3), June 9, 1998, 112 Stat. 506, 507; Pub. L. 
105-206, title VI, Secs. 6010(g)(3), 6023(24)(A), (C), July 22, 1998, 
112 Stat. 814, 826.)


                            Prior Provisions

    A prior section 6421 was renumbered section 6422 of this title.


                               Amendments

    1998--Subsecs. (a), (b)(1). Pub. L. 105-206, Sec. 6023(24)(C), 
substituted ``subsection (i)'' for ``subsection (j)''.
    Subsec. (c). Pub. L. 105-206, Sec. 6010(g)(3), substituted ``(2) and 
(3)'' for ``(2)(A) and (3)'' and inserted at end ``Subsection (a) shall 
not apply to gasoline to which this subsection applies.''
    Subsec. (d)(2). Pub. L. 105-178, Sec. 9009(b)(3), reenacted heading 
without change and amended text of par. (2) generally. Prior to 
amendment, text read as follows: ``If $1,000 or more is payable under 
this section to any person with respect to gasoline used during any of 
the first three quarters of his taxable year, a claim may be filed under 
this section by such person with respect to gasoline used during such 
quarter. No claim filed under this paragraph shall be allowed unless 
filed on or before the last day of the first quarter following the 
quarter for which the claim is filed.''
    Subsec. (f)(3)(B)(ii). Pub. L. 105-178, Sec. 9006(b)(1)(A), 
substituted ``November 1, 1998'' for ``October 1, 1999''.
    Subsec. (f)(3)(B)(iii). Pub. L. 105-178, Sec. 9006(b)(1)(B), 
substituted ``October 31, 1998'' for ``September 30, 1999''.
    Subsecs. (i) to (k). Pub. L. 105-206, Sec. 6023(24)(A), redesignated 
subsecs. (j) and (k) as (i) and (j), respectively.
    1997--Subsec. (e)(2)(B)(iii), (iv). Pub. L. 105-34 struck out cls. 
(iii) and (iv) which read as follows:
    ``(iii) Exception for diesel fuel.--The term `off-highway business 
use' shall include the use of diesel fuel in a boat in the active 
conduct of--
        ``(I) a trade or business of commercial fishing or transporting 
    persons or property for compensation or hire, and
        ``(II) except as provided in clause (iv), any other trade or 
    business.
    ``(iv) Noncommercial boats.--In the case of a boat used 
predominantly in any activity which is of a type generally considered to 
constitute entertainment, amusement, or recreation, clause (iii)(II) 
shall not apply to--
        ``(I) the taxes under sections 4041(a)(1) and 4081 for the 
    period after December 31, 1993, and before January 1, 2000, and
        ``(II) so much of the tax under sections 4041(a)(1) and 4081 as 
    does not exceed 4.3 cents per gallon for the period after December 
    31, 1999.''
    1996--Subsec. (f)(2)(A). Pub. L. 104-188 substituted ``4041(c)(2)'' 
for ``4041(c)(4)''.
    1993--Subsec. (c). Pub. L. 103-66, Sec. 13242(d)(22), inserted at 
end ``The preceding sentence shall apply notwithstanding paragraphs 
(2)(A) and (3) of subsection (f).''
    Subsec. (e)(1). Pub. L. 103-66, Sec. 13242(d)(20), substituted 
``section 4083(a)'' for ``section 4082(b)''.
    Subsec. (e)(2)(B). Pub. L. 103-66, Sec. 13163(b), amended heading 
and text of subpar. (B) generally. Prior to amendment, text read as 
follows: ``The term `off-highway business use' does not include any use 
in a motorboat. The preceding sentence shall not apply to use in a 
vessel employed in the fisheries or in the whaling business.''
    Subsec. (f)(2)(B). Pub. L. 103-66, Sec. 13242(d)(23), inserted 
before period at end ``and, in the case of fuel purchased after 
September 30, 1995, at so much of the rate specified in section 
4081(a)(2)(A) as does not exceed 4.3 cents per gallon''.
    Subsec. (f)(3). Pub. L. 103-66, Sec. 13242(d)(24), amended heading 
and text of par. (3) generally. Prior to amendment, text read as 
follows: ``This section shall not apply with respect to the tax imposed 
by section 4081 at the Leaking Underground Storage Tank Trust Fund 
financing rate and at the deficit reduction rate on gasoline used as a 
fuel in a train.''
    Pub. L. 103-66, Sec. 13241(f)(6), inserted ``and deficit reduction 
tax'' after ``tax'' in heading and ``and at the deficit reduction rate'' 
after ``financing rate'' in text.
    Subsec. (i). Pub. L. 103-66, Sec. 13241(f)(7), struck out heading 
and text of subsec. (i). Text read as follows: ``Except with respect to 
taxes imposed by section 4081 at the Leaking Underground Storage Tank 
Trust Fund financing rate, this section shall apply only with respect to 
gasoline purchased before October 1, 1999.''
    1991--Subsec. (i). Pub. L. 102-240 substituted ``1999'' for 
``1995''.
    1990--Subsec. (i). Pub. L. 101-508 substituted ``1995'' for 
``1993''.
    1989--Subsec. (g)(2). Pub. L. 101-239 substituted ``section 
7602(a)'' for ``section 7602''.
    1988--Subsec. (a). Pub. L. 100-647, Sec. 2001(d)(3)(F), substituted 
``paragraph (2) of subsection (f)'' for ``paragraph (3) of subsection 
(e)''.
    Pub. L. 100-647, Sec. 1017(c)(7), substituted ``subsection (j)'' for 
``subsection (i)''.
    Subsec. (b)(1). Pub. L. 100-647, Sec. 1017(c)(7), substituted 
``subsection (j)'' for ``subsection (i)''.
    Subsec. (d)(3). Pub. L. 100-647, Sec. 1017(c)(15), added par. (3).
    Subsec. (f)(2). Pub. L. 100-647, Sec. 2001(d)(3)(E), added par. (2) 
and struck out former par. (2) which read as follows: ``This section 
shall not apply in respect of gasoline which is used as a fuel in an 
aircraft in noncommercial aviation (as defined in section 4041(c)(4)).''
    Subsec. (f)(3). Pub. L. 100-647, Sec. 2001(d)(3)(E), added par. (3).
    Subsec. (f)(4). Pub. L. 100-647, Sec. 2001(d)(3)(E), struck out par. 
(4) which read as follows: ``This section shall not apply with respect 
to the tax imposed by section 4081 at the Leaking Underground Storage 
Tank Trust Fund financing rate on gasoline used in any off-highway 
business use other than use in a vessel employed in the fisheries or in 
the whaling business.''
    Subsec. (i). Pub. L. 100-647, Sec. 1017(c)(6), redesignated subsec. 
(i), relating to income tax credit in lieu of payment, as (j).
    Subsec. (j). Pub. L. 100-647, Sec. 1017(c)(6), (8), redesignated 
subsec. (i), relating to income tax credit in lieu of payment, as (j), 
and substituted ``subsection (d)(2)'' for ``subsection (c)(2)'' in par. 
(2). Former subsec. (j) redesignated (k).
    Subsec. (k). Pub. L. 100-647, Sec. 1017(c)(6), redesignated former 
subsec. (j) as (k).
    1987--Subsec. (e)(2)(C). Pub. L. 100-203, Sec. 10502(d)(9), struck 
out subpar. (C) which specified section 4221(a)(3) and (d)(3), section 
6416(b)(2)(B), and section 4041(g)(1) as provisions exempting from tax, 
gasoline and special motor fuels used for commercial fishing vessels.
    Subsec. (i). Pub. L. 100-17 substituted ``1993'' for ``1988'' in the 
subsec. (h) which was redesignated (i) by section 1703(c) of Pub. L. 99-
514.
    Subsec. (j). Pub. L. 100-203, Sec. 10502(d)(10), redesignated pars. 
(2) to (4) as (1) to (3), respectively, and struck out former par. (1) 
which read as follows: ``For rate of tax in case of special fuels used 
in noncommercial aviation or for nonhighway purposes, see section 
4041.''
    1986--Pub. L. 99-514, Sec. 1703(c)(2)(D), substituted ``, used by 
local transit systems, or sold for certain exempt purposes'' for ``or by 
local transmit systems'' in section catchline.
    Subsec. (c). Pub. L. 99-514, Sec. 1703(c)(1)(B), added subsec. (c). 
Former subsec. (c) redesignated (d).
    Subsec. (d). Pub. L. 99-514, Sec. 1703(c)(1)(A), (2)(A), 
redesignated subsec. (c) as (d) and, in par. (1), substituted ``not more 
than claim may be filed under subsection (b), and not more than one 
claim may be filed under subsection (c)'' for ``and not more than one 
claim may be filed under subsection (b)''. Former subsec. (d) 
redesignated (e).
    Subsec. (e). Pub. L. 99-514, Sec. 1703(c)(1)(A), redesignated 
subsec. (d) as (e). Former subsec. (e) redesignated (f).
    Subsec. (e)(4). Pub. L. 99-499, Sec. 521(c)(2)(B), added par. (4).
    Subsec. (f). Pub. L. 99-514, Sec. 1703(c)(1)(A), (2)(B), 
redesignated subsec. (e) as (f), redesignated pars. (2) and (3) as (1) 
and (2), respectively, and struck out former par. (1) ``Exempt sales'' 
which read as follows: ``No amount shall be payable under this section 
with respect to any gasoline which the Secretary determines was exempt 
from the tax imposed by section 4081. The amount which (but for this 
sentence) would be payable under this section with respect to any 
gasoline shall be reduced by any other amount which the Secretary 
determines is payable under this section, or is refundable under any 
provision of this title, to any person with respect to such gasoline.'' 
Former subsec. (f) redesignated (g).
    Subsec. (g). Pub. L. 99-514, Sec. 1703(c)(1)(A), redesignated 
subsec. (f) as (g). Former subsec. (g) redesignated (h).
    Subsec. (h). Pub. L. 99-514, Sec. 1703(c)(1)(A), redesignated 
subsec. (g) as (h). Former subsec. (h) redesignated (i).
    Pub. L. 99-499, Sec. 521(c)(2)(A), substituted ``Except with respect 
to taxes imposed by section 4081 at the Leaking Underground Storage Tank 
Trust Fund financing rate, this section'' for ``This section''.
    Subsec. (i). Pub. L. 99-514, Sec. 1703(c)(1)(A), redesignated 
subsec. (h), relating to effective date, as (i).
    1984--Subsec. (i)(3). Pub. L. 98-369 substituted ``section 34'' for 
``section 39''.
    1983--Subsec. (a). Pub. L. 97-424, Sec. 511(c)(1), substituted 
provision that, 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, 
for provision that, except as provided in subsection (i), if gasoline 
were used in a qualified business use, the Secretary would pay (without 
interest) to the ultimate purchaser of such gasoline an amount equal to 
1 cent for each gallon of gasoline so used on which tax had been paid at 
the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so 
used on which tax had been paid at the rate of 4 cents a gallon.
    Subsec. (d)(2). Pub. L. 97-424, Sec. 511(c)(3), substituted ``Off-
Highway'' for ``Qualified'' in heading, and ``off-highway business use'' 
for ``qualified business use'' wherever appearing in text.
    Subsec. (d)(2)(C). Pub. L. 97-424, Sec. 515(b)(7), substituted ``and 
special motor fuels'' for ``, special motor fuels, and lubricating oil'' 
after ``gasoline''.
    Subsec. (h). Pub. L. 97-424, Sec. 516(a)(6), substituted ``1988'' 
for ``1984''.
    Subsec. (j)(4). Pub. L. 97-473 added par. (4).
    1980--Subsec. (d)(2)(B). Pub. L. 96-222 inserted provisions 
requiring that the preceding sentence not apply to use in a vessel 
employed in the fisheries or in the whaling business.
    1978--Subsec. (a). Pub. L. 95-618, Sec. 222(a)(1)(A), substituted 
``Except as provided in subsection (i), if gasoline is used in a 
qualified business use'' for ``Except as provided in subsection (i), if 
gasoline is used otherwise than as a fuel in a highway vehicle (1) 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 (2) which, in the case of a vehicle owned by the United 
States, is used on the highway''.
    Subsec. (b). Pub. L. 95-618, Sec. 233(a)(1), among other changes, 
provided for the refund or credit of the taxes paid on gasoline but only 
to the extent such gasoline is used in a bus engaged in furnishing (for 
compensation) passenger land transportation available to the general 
public or in school bus transportation operations.
    Subsec. (d)(2). Pub. L. 95-618, Sec. 233(a)(3)(A), redesignated par. 
(3) as (2), and struck out former par. (2) which defined ``commuter fare 
revenue''.
    Subsec. (d)(3). Pub. L. 95-618, Secs. 222(a)(1)(B), 233(a)(3)(A), 
added par. (3) and redesignated former par. (3) as (2).
    Subsec. (h). Pub. L. 95-599 substituted ``1984'' for ``1979''.
    1976--Subsec. (a). Pub. L. 94-455, Sec. 1906(a)(27)(A)(i), 
(b)(13)(A), struck out ``or his delegate'' after ``Secretary'' wherever 
appearing, and substituted ``in the case of gasoline used as a fuel'' 
for ``in the case of gasoline used after June 30, 1970, as a fuel''.
    Subsec. (b)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    Subsec. (c). Pub. L. 94-455, Sec. 1906(a)(27)(B), among other 
changes, struck out provisions relating to gasoline used before July 1, 
1965, and struck out requirement that a person's first taxable year 
beginning after June 30, 1965, include the period after June 30, 1965, 
and before the beginning of that first taxable year.
    Subsec. (e)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    Subsec. (e)(3). Pub. L. 94-455, Sec. 1906(a)(27)(A)(i), struck out 
``after June 30, 1970,'' after ``used''.
    Subsecs. (f), (g). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (h). Pub. L. 94-455, Sec. 1906(a)(27)(C), struck out ``after 
June 30, 1956, and'' after ``purchased''.
    Pub. L. 94-280 substituted ``1979'' for ``1977''.
    Subsec. (i)(1). Pub. L. 94-455, Sec. 1906(a)(27)(D)(i), struck out 
``with respect to gasoline used after June 30, 1965,'' after 
``subsections (a) and (b)''.
    Subsec. (i)(2). Pub. L. 94-455, Sec. 1906(a)(27)(D)(ii), substituted 
``subsection (c)(2)'' for ``subsection (c)(3)(B)''.
    Subsec. (i)(3). Pub. L. 94-455, Sec. 1906(a)(27)(D)(iii), struck out 
``for gasoline used after June 30, 1965'' after ``subtitle A''.
    1970--Subsec. (a). Pub. L. 91-258, Sec. 205(b)(1)(A), inserted 
requirement that, except as provided in par. (3) of subsec. (e) of this 
section, where gasoline is used after June 30, 1970, as a fuel in an 
aircraft, the Secretary or his delegate 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.
    Subsec. (c)(3)(A)(ii). Pub. L. 91-258, Sec. 207(b), substituted ``a 
claim for credit or refund of overpayment of income tax'' for ``an 
income tax return'' after ``time prescribed by law for filing''.
    Subsec. (e)(3). Pub. L. 91-258, Sec. 205(b)(1)(B), added par. (3).
    Subsec. (h). Pub. L. 91-605 substituted ``1977'' for ``1972''.
    Subsec. (j)(1). Pub. L. 91-258, Sec. 205(c)(8), substituted ``For 
rate of tax in case of special fuels used in noncommercial aviation or 
for nonhighway purposes, see section 4041'' for ``For reduced rate of 
tax in case of diesel fuel and special motor fuels used for certain 
nonhighway purposes, see subsections (a) and (b) of section 4041''.
    Subsec. (j)(2). Pub. L. 91-258, Sec. 205(c)(8), redesignated par. 
(4) as (2). Former par. (2), which provided ``For partial refund of tax 
in case of diesel fuel and special motor fuels used for certain 
nonhighway purposes, see section 6416(b)(2)(I) and (J)'', was struck 
out.
    Subsec. (j)(3). Pub. L. 91-258, Sec. 205(c)(8), redesignated par. 
(5) as (3). Former par. (3), which provided ``For partial refund of tax 
in case of diesel fuel and special motor fuels used by local transit 
systems, see section 6416(b)(2)(H)'', was struck out.
    Subsec. (j)(4), (5). Pub. L. 91-258, Sec. 205(c)(8), redesignated 
pars. (4) and (5) as (2) and (3), respectively.
    1965--Subsec. (a). Pub. L. 89-44, Sec. 809(b)(1)(A), substituted 
``Except as provided in subsection (i), if'' for ``If''.
    Subsec. (b). Pub. L. 89-44, Sec. 809(b)(1)(A), substituted ``Except 
as provided in subsection (i), if'' for ``If''.
    Subsec. (c)(1). Pub. L. 89-44, Sec. 809(b)(2)(A), struck out 
``General rule'' in heading and inserted in lieu thereof ``Gasoline used 
before July 1, 1965'', and substituted ``paragraphs (2) and (3)'' for 
``Paragraph (2)'' after ``Except as provided in''.
    Subsec. (c)(2). Pub. L. 89-44, Sec. 809(b)(2)(B), substituted 
``Except as provided in paragraph (3), if'' for ``If''.
    Subsec. (c)(3). Pub. L. 89-44, Sec. 809(b)(2)(C), added par. (3).
    Subsec. (e)(1). Pub. L. 89-44, Sec. 809(b)(3), substituted 
``payable'' for ``paid'' in first sentence.
    Subsecs. (i), (j). Pub. L. 89-44, Sec. 809(b)(1)(B), added subsec. 
(i) and redesignated former subsec. (i) as (j).
    1962--Subsec. (b)(1)(B), (2). Pub. L. 87-508, Sec. 5(c)(2)(A), 
substituted ``commuter fare revenue'' for ``tax-exempt passenger fare 
revenue'' in two places and struck out ``(not including the tax imposed 
by section 4261, relating to the tax on transportation of persons)'' 
after ``total passenger fare revenue'' in two places.
    Subsec. (d)(2). Pub. L. 87-508, Sec. 5(c)(2)(B), substituted 
definition of ``commuter fare revenue'' for definition of ``tax-exempt 
passenger fare revenue''.
    1961--Subsec. (h). Pub. L. 87-61, substituted ``October 1, 1972'' 
for ``July 1, 1972''.
    1959--Subsec. (a). Pub. L. 86-342 substituted ``1 cent for each 
gallon of gasoline so used on which tax was paid at the rate of 3 cents 
a gallon and 2 cents for each gallon of gasoline so used on which tax 
was paid at the rate of 4 cents a gallon'' for ``1 cent for each gallon 
of gasoline so used''.
    Subsec. (b)(1)(A). Pub. L. 86-342 substituted ``1 cent at the rate 
of 3 cents a gallon and 2 cents for each gallon of gasoline so used on 
which tax was paid at the rate of 4 cents a gallon'' for ``1 cent for 
each gallon of gasoline so used''.
    1958--Subsec. (c). Pub. L. 85-859, Sec. 164(a), permitted, in cases 
where $1,000 or more is payable to any person with respect to gasoline 
used during a calendar quarter, the filing of a claim on or before the 
last day of the first calendar quarter following the calendar quarter 
for which the claim is filed.
    Subsec. (i)(2), (3). Pub. L. 85-859, Sec. 163(d)(3), substituted 
``section 6416(b)(2)(I) and (J)'' for ``section 6416(b)(2) (J) and (K)'' 
in cl. (2), and ``section 6416(b)(2)(H)'' for ``section 6416(b)(2)(L)'' 
in cl. (3).
    1956--Subsec. (d)(2). Act July 25, 1956, substituted ``4263(a)'' for 
``4262(b)''.


                    Effective Date of 1998 Amendments

    Amendment by section 6023(24)(A), (C) of Pub. L. 105-206 effective 
July 22, 1998, see section 6023(32) of Pub. L. 105-206, set out as a 
note under section 34 of this title.
    Amendment by section 6010(g)(3) of 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.
    Pub. L. 105-178, title IX, Sec. 9009(c), June 9, 1998, 112 Stat. 
507, provided that: ``The amendments made by this section [amending this 
section and section 6427 of this title] shall take effect on October 1, 
1998.''


                    Effective Date of 1997 Amendment

    Amendment by Pub. L. 105-34 effective Jan. 1, 1998, see section 
902(c) of Pub. L. 105-34, set out as a note under section 4041 of this 
title.


                    Effective Date of 1996 Amendment

    Amendment by Pub. L. 104-188 effective on 7th calendar day after 
Aug. 20, 1996, see section 1609(i) of Pub. L. 104-188, set out as a note 
under section 4041 of this title.


                    Effective Date of 1993 Amendment

    Amendment by section 13163(b) of Pub. L. 103-66 effective Jan. 1, 
1994, see section 13163(d) of Pub. L. 103-66, set out as a note under 
section 4041 of this title.
    Amendment by section 13241(f)(6), (7) of Pub. L. 103-66 effective 
Oct. 1, 1993, see section 13241(g) of Pub. L. 103-66, set out as a note 
under section 4041 of this title.
    Amendment by section 13242(d)(20), (22)-(24) of Pub. L. 103-66 
effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103-66, set out 
as a note under section 4041 of this title.


                    Effective Date of 1988 Amendment

    Amendment by section 1017(c)(6)-(8), (15) 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)(3)(E), (F) 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 Amendment

    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

    Amendment by Pub. L. 99-514 applicable to gasoline removed (as 
defined in section 4082 of this title as amended by section 1703 of Pub. 
L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99-514, 
set out as a note under section 4081 of this title.
    Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section 
521(e) of Pub. L. 99-499, set out as a note under section 4041 of this 
title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 applicable to taxable years beginning 
after Dec. 31, 1983, and to carrybacks from such years, see section 
475(a) of Pub. L. 98-369, set out as a note under section 21 of this 
title.


                    Effective Date of 1983 Amendments

    For effective date of amendment by Pub. L. 97-473, see section 204 
of Pub. L. 97-473, set out as an Effective Date note under section 7871 
of this title.
    Amendment by section 511(c)(1), (3) of Pub. L. 97-424 effective Apr. 
1, 1983, see section 511(h) of Pub. L. 97-424, set out as a note under 
section 4041 of this title.
    Amendment by section 515(b)(7) of Pub. L. 97-424 applicable with 
respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. 
L. 97-424, set out as a note under section 34 of this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-222 effective as if included in the 
provisions of the Energy Tax Act of 1978, Pub. L. 95-618, to which such 
amendment relates, see section 108(c)(7) of Pub. L. 96-222, set out as a 
note under section 48 of this title.


                    Effective Date of 1978 Amendment

    Amendment by section 222(a)(1) of Pub. L. 95-618 applicable with 
respect to uses after Dec. 31, 1978, see section 222(b) of Pub. L. 95-
618, set out as a note under section 4041 of this title.
    Amendment by section 233(a)(1), (3)(A) 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.


                    Effective Date of 1976 Amendment

    Section 1906(a)(27)(A)(ii) of Pub. L. 94-455 provided that: ``The 
amendments made by clause (i) [amending this section] shall only apply 
with respect to gasoline used as a fuel after June 30, 1970.''
    Amendment by section 1906(a)(27)(B)-(D), (b)(13)(A) of Pub. L. 94-
455 effective on first day of first month which begins more than 90 days 
after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as 
a note under section 6013 of this title.


                    Effective Date of 1970 Amendment

    Amendment by section 205(b)(1), (c)(8) of Pub. L. 91-258 effective 
July 1, 1970, and amendment by section 207(b) of Pub. L. 91-258 
applicable with respect to taxable years ending after June 30, 1970, see 
section 211(a), (b) of Pub. L. 91-258, set out as a note under section 
4041 of this title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 applicable with respect to gasoline used 
on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out 
as a note under section 6420 of this title.


                    Effective Date of 1962 Amendment

    Section 5(d) of Pub. L. 87-508 provided in part that: ``The 
amendments made by subsection (c)(2) [amending this section] shall apply 
only in respect of claims filed with respect to gasoline used on or 
after November 16, 1962.''


                    Effective Date of 1961 Amendment

    Amendment by Pub. L. 87-61 effective July 1, 1961, see section 208 
of Pub. L. 87-61, set out as a note under section 4041 of this title.


                    Effective Date of 1958 Amendment

    Amendment by section 163(d)(3) of 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, set out as a note under 
section 6415 of this title.
    Section 164(b) of Pub. L. 85-859 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply only with respect 
to claims the last day for the filing of which occurs after the 
effective date specified in section 1(c) of this Act.''


                    Effective Date of 1956 Amendment

    Amendment by act July 25, 1956, applicable to amounts paid on or 
after first day of first month which begins more than sixty days after 
July 25, 1956, for transportation commencing on or after such first day, 
see section 6 of act July 25, 1956, set out as a note under section 4261 
of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 34, 4041, 4084, 4483, 6206, 
6427, 6504, 6511, 6612, 6675, 7210, 7603, 7604, 7605, 7609, 7610, 9502, 
9503, 9508 of this title; title 16 section 460l-11.
