Amendments
2018—Subsec. (c). Pub. L. 115–141, § 401(a)(290), substituted “(4), (5)” for “(4) (5)”.
Subsec. (j)(3). Pub. L. 115–141, § 401(a)(291), substituted “State (and” for “State and”.
2006—Subsec. (c). Pub. L. 109–280, which directed the substitution of “(5), or (6)” for “or (5)” in section 6421(c), without specifying the act to be amended, was executed by making the substitution in subsec. (c) of this section, which is section 6421 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
2005—Subsec. (f)(2)(A). Pub. L. 109–59, § 11151(b)(3)(A), substituted “aviation which is not commercial aviation (as defined in section 4083(b))” for “noncommercial aviation (as defined in section 4041(c)(2))”.
Subsec. (f)(2)(B). Pub. L. 109–59, § 11151(b)(3)(B), substituted “commercial aviation” for “aviation which is not noncommercial aviation”.
2004—Subsec. (e)(2)(C). Pub. L. 108–357, § 851(d)(1), added subpar. (C).
Subsec. (f)(3)(B). Pub. L. 108–357, § 241(a)(2)(C), amended subpar. (B) generally. Prior to amendment, subpar (B) read as follows: “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.”
1998—Subsecs. (a), (b)(1). Pub. L. 105–206, § 6023(24)(C), substituted “subsection (i)” for “subsection (j)”.
Subsec. (c). Pub. L. 105–206, § 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, § 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, § 9006(b)(1)(A), substituted “November 1, 1998” for “October 1, 1999”.
Subsec. (f)(3)(B)(iii). Pub. L. 105–178, § 9006(b)(1)(B), substituted “October 31, 1998” for “September 30, 1999”.
Subsecs. (i) to (k). Pub. L. 105–206, § 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, § 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, § 13242(d)(20), substituted “section 4083(a)” for “section 4082(b)”.
Subsec. (e)(2)(B). Pub. L. 103–66, § 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, § 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, § 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, § 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, § 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, § 2001(d)(3)(F), substituted “paragraph (2) of subsection (f)” for “paragraph (3) of subsection (e)”.
Pub. L. 100–647, § 1017(c)(7), substituted “subsection (j)” for “subsection (i)”.
Subsec. (b)(1). Pub. L. 100–647, § 1017(c)(7), substituted “subsection (j)” for “subsection (i)”.
Subsec. (d)(3). Pub. L. 100–647, § 1017(c)(15), added par. (3).
Subsec. (f)(2). Pub. L. 100–647, § 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, § 2001(d)(3)(E), added par. (3).
Subsec. (f)(4). Pub. L. 100–647, § 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, § 1017(c)(6), redesignated subsec. (i), relating to income tax credit in lieu of payment, as (j).
Subsec. (j). Pub. L. 100–647, § 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, § 1017(c)(6), redesignated former subsec. (j) as (k).
1987—Subsec. (e)(2)(C). Pub. L. 100–203, § 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, § 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, § 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, § 1703(c)(1)(B), added subsec. (c). Former subsec. (c) redesignated (d).
Subsec. (d). Pub. L. 99–514, § 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, § 1703(c)(1)(A), redesignated subsec. (d) as (e). Former subsec. (e) redesignated (f).
Subsec. (e)(4). Pub. L. 99–499, § 521(c)(2)(B), added par. (4).
Subsec. (f). Pub. L. 99–514, § 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, § 1703(c)(1)(A), redesignated subsec. (f) as (g). Former subsec. (g) redesignated (h).
Subsec. (h). Pub. L. 99–514, § 1703(c)(1)(A), redesignated subsec. (g) as (h). Former subsec. (h) redesignated (i).
Pub. L. 99–499, § 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, § 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, § 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, § 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, § 515(b)(7), substituted “and special motor fuels” for “, special motor fuels, and lubricating oil” after “gasoline”.
Subsec. (h). Pub. L. 97–424, § 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, § 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, § 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, § 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, §§ 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, § 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, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (c). Pub. L. 94–455, § 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, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (e)(3). Pub. L. 94–455, § 1906(a)(27)(A)(i), struck out “after June 30, 1970,” after “used”.
Subsecs. (f), (g). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (h). Pub. L. 94–455, § 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, § 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, § 1906(a)(27)(D)(ii), substituted “subsection (c)(2)” for “subsection (c)(3)(B)”.
Subsec. (i)(3). Pub. L. 94–455, § 1906(a)(27)(D)(iii), struck out “for gasoline used after June 30, 1965” after “subtitle A”.
1970—Subsec. (a). Pub. L. 91–258, § 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, § 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, § 205(b)(1)(B), added par. (3).
Subsec. (h). Pub. L. 91–605 substituted “1977” for “1972”.
Subsec. (j)(1). Pub. L. 91–258, § 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, § 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, § 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, § 205(c)(8), redesignated pars. (4) and (5) as (2) and (3), respectively.
1965—Subsec. (a). Pub. L. 89–44, § 809(b)(1)(A), substituted “Except as provided in subsection (i), if” for “If”.
Subsec. (b). Pub. L. 89–44, § 809(b)(1)(A), substituted “Except as provided in subsection (i), if” for “If”.
Subsec. (c)(1). Pub. L. 89–44, § 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, § 809(b)(2)(B), substituted “Except as provided in paragraph (3), if” for “If”.
Subsec. (c)(3). Pub. L. 89–44, § 809(b)(2)(C), added par. (3).
Subsec. (e)(1). Pub. L. 89–44, § 809(b)(3), substituted “payable” for “paid” in first sentence.
Subsecs. (i), (j). Pub. L. 89–44, § 809(b)(1)(B), added subsec. (i) and redesignated former subsec. (i) as (j).
1962—Subsec. (b)(1)(B), (2). Pub. L. 87–508, § 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, § 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, § 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, § 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)”.
