-CITE-
    26 USC CHAPTER 32 - MANUFACTURERS EXCISE TAXES              01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES

-HEAD-
                  CHAPTER 32 - MANUFACTURERS EXCISE TAXES              

-MISC1-
    Subchapter                                                  Sec.(!1)
    A.      Automotive and related items                            4061 
    B.      Coal                                                    4121
    C.      Certain vaccines                                        4131
    D.      Recreational equipment                                  4161
    [E.     Repealed.]                                          
    F.      Special provisions applicable to manufacturers tax      4216
    G.      Exemptions, registration, etc                           4221

                                AMENDMENTS                            
      1987 - Pub. L. 100-203, title IX, Sec. 9201(c), Dec. 22, 1987,
    101 Stat. 1330-330, added item for subchapter C.
      1978 - Pub. L. 95-227, Sec. 2(c), Feb. 10, 1978, 92 Stat. 12,
    added item for subchapter B.
      1965 - Pub. L. 89-44, title II, Secs. 203, 204, 206, June 21,
    1965, 79 Stat. 139, 140, struck out items for subchapters B, C and
    E.

-FOOTNOTE-
    (!1) Section numbers editorially supplied.

-End-

-CITE-
    26 USC Subchapter A - Automotive and Related Items          01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items

-HEAD-
                SUBCHAPTER A - AUTOMOTIVE AND RELATED ITEMS            

-MISC1-
    Part                                                     
    I.          Gas guzzlers.                                         
    II.         Tires.                                                
    III.        Petroleum products.                                   

                                AMENDMENTS                            
      1984 - Pub. L. 98-369, div. A, title VII, Sec. 735(a)(3),
    (c)(5)(B), July 18, 1984, 98 Stat. 980, 982, substituted "Gas
    guzzlers" for "Motor vehicles" in item for part I, and struck out
    "and tubes" in item for part II.

-End-

-CITE-
    26 USC PART I - GAS GUZZLERS                                01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART I - GAS GUZZLERS

-HEAD-
                           PART I - GAS GUZZLERS                       

-MISC1-
    Sec.                                                     
    [4061 to 4063. Repealed.]                                         
    4064.       Gas guzzler tax.                                      

                                AMENDMENTS                            
      1986 - Pub. L. 99-514, title XVIII, Sec. 1875(f), Oct. 22, 1986,
    100 Stat. 2897, substituted "guzzler" for "guzzlers" in item 4064.
      1984 - Pub. L. 98-369, div. A, title VII, Sec. 735(a)(2), July
    18, 1984, 98 Stat. 980, substituted "GAS GUZZLERS" for "MOTOR
    VEHICLES" in part I heading, struck out items 4061 "Imposition of
    tax", 4062 "Articles classified as parts", and 4063 "Exemptions",
    and substituted "guzzlers" for "guzzler" in item 4064.
      1978 - Pub. L. 95-618, title II, Sec. 201(f), Nov. 9, 1978, 92
    Stat. 3184, added item 4064.
      1971 - Pub. L. 92-178, title IV, Sec. 401(g)(2)(D), Dec. 10,
    1971, 85 Stat. 533, substituted "Articles classified as parts" for
    "Definitions" in item 4062.

-End-

-CITE-
    26 USC Secs. 4061 to 4063                                   01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART I - GAS GUZZLERS

-HEAD-
    Secs. 4061 to 4063. Repealed.

-MISC1-
    [Secs. 4061 to 4063. Repealed. Pub. L. 98-369, div. A, title VII,
      Sec. 735(a)(1), July 18, 1984, 98 Stat. 980].
      Section 4061, acts Aug. 16, 1954, ch. 736, 68A Stat. 481; Mar.
    30, 1955, ch. 18, Sec. 3(a)(2), 69 Stat. 14; Aug. 12, 1955, ch.
    865, Sec. 1, 69 Stat. 709; Mar. 29, 1956, ch. 115, Sec. 3(a)(2), 70
    Stat. 66; June 29, 1956, ch. 462, title II, Sec. 203, 70 Stat. 388;
    Mar. 29, 1957, Pub. L. 85-12, Sec. 3(a)(1), 71 Stat. 9; June 30,
    1958, Pub. L. 85-475, Sec. 3(a)(1), 72 Stat. 259; June 30, 1959,
    Pub. L. 86-75, Sec. 3(a)(1), 73 Stat. 157; June 30, 1960, Pub. L.
    86-564, title II Sec. 202(a)(1), 74 Stat. 290; June 29, 1961, Pub.
    L. 87-61, title II, Sec. 204, 75 Stat. 126; June 30, 1961, Pub. L.
    87-72, Sec. 3(a)(1), 75 Stat. 193; June 28, 1962, Pub. L. 87-508,
    Sec. 3(a)(1), 76 Stat. 114; June 29, 1963, Pub. L. 88-52, Sec.
    3(a)(1), 77 Stat. 72; June 30, 1964, Pub. L. 88-348, Sec. 2(a)(1),
    78 Stat. 237; June 21, 1965, Pub. L. 89-44, title II, Sec. 201, 79
    Stat. 136; Mar. 15, 1966, Pub. L. 89-368, title II, Sec. 201(a), 80
    Stat. 65; Apr. 12, 1968, Pub. L. 90-285, Sec. 1(a)(1), 82 Stat. 92;
    June 28, 1968, Pub. L. 90-364, title I, Sec. 105(a)(1), 82 Stat.
    265; Dec. 30, 1969, Pub. L. 91-172, title VII, Sec. 702(a)(1), 83
    Stat. 660; Dec. 31, 1970, Pub. L. 91-605, title III, Sec.
    303(a)(3), (4), 84 Stat. 1743; Dec. 31, 1970, Pub. L. 91-614, title
    II, Sec. 201(a)(1), 84 Stat. 1843; Dec. 10, 1971, Pub. L. 92-178,
    title IV, Sec. 401(a)(1), (g) (1), 85 Stat. 530, 533; May 5, 1976,
    Pub. L. 94-280, title III, Sec. 303(a)(3), (4), 90 Stat. 456; Oct.
    4, 1976, Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), 90 Stat.
    1834; Nov. 6, 1978, Pub. L. 95-599, title V, Sec. 502(a)(2), (3),
    92 Stat. 2756; Jan. 6, 1983, Pub. L. 97-424, title V, Sec.
    512(a)(1), (2), 96 Stat. 2173, 2174, related to imposition of tax
    on trucks, buses, tractors, etc.
      Section 4062, acts Aug. 16, 1954, ch. 736, 68A Stat. 482; Oct.
    13, 1964, Pub. L. 88-653, Sec. 5(b), 78 Stat. 1086; Nov. 13, 1966,
    Pub. L. 89-809, title II, Sec. 212(a), 80 Stat. 1585; Dec. 10,
    1971, Pub. L. 92-178, title IV, Sec. 401(g)(2)(A)-(C), 85 Stat.
    533, related to articles classified as parts.
      Section 4063, acts Aug. 16, 1954, ch. 736, 68A Stat. 482; Aug.
    11, 1955, ch. 805, Sec. 1(g), 69 Stat. 690; Oct. 13, 1964, Pub. L.
    88-653, Sec. 5(a), 78 Stat. 1086; June 21, 1965, Pub. L. 89-44,
    title VIII, Sec. 801(a), 79 Stat. 157; Dec. 30, 1969, Pub. L. 91-
    172, title IX, Sec. 931(a), 83 Stat. 724; Dec. 31, 1970, Pub. L.
    91-614, title III, Sec. 303(a), 84 Stat. 1845; Dec. 10, 1971, Pub.
    L. 92-178, title IV, Sec. 401(a)(2), (g)(3), 85 Stat. 530, 533;
    Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), title
    XXI, Sec. 2109(a), 90 Stat. 1834, 1904; Nov. 6, 1978, Pub. L. 95-
    600, title VII, Sec. 701(ff)(1), 92 Stat. 2924; Nov. 9, 1978, Pub.
    L. 95-618, title II, Sec. 231(a), 92 Stat. 3187; Jan. 6, 1983, Pub.
    L. 97-424, title V, Sec. 512(a)(3), 96 Stat. 2174, related to
    exemptions from tax.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal effective as if included in the provisions of the Highway
    Revenue Act of 1982, Pub. L. 97-424, see section 736 of Pub. L. 98-
    369, set out as an Effective Date of 1984 Amendment note under
    section 4051 of this title.

-End-

-CITE-
    26 USC Sec. 4064                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART I - GAS GUZZLERS

-HEAD-
    Sec. 4064. Gas guzzler tax

-STATUTE-
    (a) Imposition of tax
      There is hereby imposed on the sale by the manufacturer of each
    automobile a tax determined in accordance with the following table:

           If the fuel economy of the model type            The tax is: 
             in which the automobile falls is:                          
    --------------------------------------------------------------------
      At least 22.5                                                   $0
      At least 21.5 but less than 22.5                             1,000
      At least 20.5 but less than 21.5                             1,300
      At least 19.5 but less than 20.5                             1,700
      At least 18.5 but less than 19.5                             2,100
      At least 17.5 but less than 18.5                             2,600
      At least 16.5 but less than 17.5                             3,000
      At least 15.5 but less than 16.5                             3,700
      At least 14.5 but less than 15.5                             4,500
      At least 13.5 but less than 14.5                             5,400
      At least 12.5 but less than 13.5                             6,400
      Less than 12.5                                              7,700.
    --------------------------------------------------------------------

    (b) Definitions
      For purposes of this section - 
      (1) Automobile
        (A) In general
          The term "automobile" means any 4-wheeled vehicle propelled
        by fuel - 
            (i) which is manufactured primarily for use on public
          streets, roads, and highways (except any vehicle operated
          exclusively on a rail or rails), and
            (ii) which is rated at 6,000 pounds unloaded gross vehicle
          weight or less.
        (B) Exception for certain vehicles
          The term "automobile" does not include any vehicle which is
        treated as a nonpassenger automobile under the rules which were
        prescribed by the Secretary of Transportation for purposes of
        section 32901 of title 49, United States Code, and which were
        in effect on the date of the enactment of this section.
        (C) Exception for emergency vehicles
          The term "automobile" does not include any vehicle sold for
        use and used - 
            (i) as an ambulance or combination ambulance-hearse,
            (ii) by the United States or by a State or local government
          for police or other law enforcement purposes, or
            (iii) for other emergency uses prescribed by the Secretary
          by regulations.
      (2) Fuel economy
        The term "fuel economy" means the average number of miles
      traveled by an automobile per gallon of gasoline (or equivalent
      amount of other fuel) consumed, as determined by the EPA
      Administrator in accordance with procedures established under
      subsection (c).
      (3) Model type
        The term "model type" means a particular class of automobile as
      determined by regulation by the EPA Administrator.
      (4) Model year
        The term "model year", with reference to any specific calendar
      year, means a manufacturer's annual production period (as
      determined by the EPA Administrator) which includes January 1 of
      such calendar year. If a manufacturer has no annual production
      period, the term "model year" means the calendar year.
      (5) Manufacturer
        (A) In general
          The term "manufacturer" includes a producer or importer.
        (B) Lengthening treated as manufacture
          For purposes of this section, subchapter G of this chapter,
        and section 6416(b)(3), the lengthening of an automobile by any
        person shall be treated as the manufacture of an automobile by
        such person.
      (6) EPA Administrator
        The term "EPA Administrator" means the Administrator of the
      Environmental Protection Agency.
      (7) Fuel
        The term "fuel" means gasoline and diesel fuel. The Secretary
      (after consultation with the Secretary of Transportation) may, by
      regulation, include any product of petroleum or natural gas
      within the meaning of such term if he determines that such
      inclusion is consistent with the need of the Nation to conserve
      energy.
    (c) Determination of fuel economy
      For purposes of this section - 
      (1) In general
        Fuel economy for any model type shall be measured in accordance
      with testing and calculation procedures established by the EPA
      Administrator by regulation. Procedures so established shall be
      the procedures utilized by the EPA Administrator for model year
      1975 (weighted 55 percent urban cycle, and 45 percent highway
      cycle), or procedures which yield comparable results. Procedures
      under this subsection, to the extent practicable, shall require
      that fuel economy tests be conducted in conjunction with
      emissions tests conducted under section 206 of the Clean Air Act.
      The EPA Administrator shall report any measurements of fuel
      economy to the Secretary.
      (2) Special rule for fuels other than gasoline
        The EPA Administrator shall by regulation determine that
      quantity of any other fuel which is the equivalent of one gallon
      of gasoline.
      (3) Time by which regulations must be issued
        Testing and calculation procedures applicable to a model year,
      and any amendment to such procedures (other than a technical or
      clerical amendment), shall be promulgated not less than 12 months
      before the model year to which such procedures apply.

-SOURCE-
    (Added Pub. L. 95-618, title II, Sec. 201(a), Nov. 9, 1978, 92
    Stat. 3180; amended Pub. L. 99-514, title XVIII, Sec.
    1812(e)(1)(B)(i), (ii), Oct. 22, 1986, 100 Stat. 2836; Pub. L. 101-
    508, title XI, Sec. 11216(a)-(d), Nov. 5, 1990, 104 Stat. 1388-
    437; Pub. L. 103-272, Sec. 5(g)(1), July 5, 1994, 108 Stat. 1374;
    Pub. L. 109-59, title XI, Sec. 11111(a), Aug. 10, 2005, 119 Stat.
    1946.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The date of enactment of this section, referred to in subsec.
    (b)(1)(B), is Nov. 9, 1978.
      Section 206 of the Clean Air Act, referred to in subsec. (c)(1),
    is section 206 of act July 14, 1955, ch. 360, title II, as added
    Dec. 31, 1970, Pub. L. 91-604, Sec. 8(a), 84 Stat. 1694, which is
    classified to section 7525 of Title 42, The Public Health and
    Welfare.

-MISC1-
                                AMENDMENTS                            
      2005 - Subsec. (b)(1)(A). Pub. L. 109-59 struck out concluding
    provisions which read as follows: "In the case of a limousine, the
    preceding sentence shall be applied without regard to clause (ii)."
      1994 - Subsec. (b)(1)(B). Pub. L. 103-272 substituted "section
    32901 of title 49, United States Code," for "section 501 of the
    Motor Vehicle Information and Cost Savings Act (15 U.S.C. 2001)".
      1990 - Subsec. (a). Pub. L. 101-508, Sec. 11216(a), amended
    subsec. (a) generally, substituting present provisions for
    provisions which set forth gas guzzler tax tables in the case of
    automobiles built in each of the model years 1980 through 1986 and
    later.
      Subsec. (b)(1)(A). Pub. L. 101-508, Sec. 11216(b), inserted at
    end "In the case of a limousine, the preceding sentence shall be
    applied without regard to clause (ii)."
      Subsec. (b)(5)(B). Pub. L. 101-508, Sec. 11216(c), substituted
    heading for one which read: "Exception for certain small
    manufacturers" and amended text generally. Prior to amendment, text
    read as follows: "A person shall not be treated as the manufacturer
    of any automobile if - 
        "(i) such person would (but for this subparagraph) be so
      treated solely by reason of lengthening an existing automobile,
      and
        "(ii) such person is a small manufacturer (as defined in
      subsection (d)(4)) for the model year in which such lengthening
      occurs."
      Subsec. (d). Pub. L. 101-508, Sec. 11216(d), struck out subsec.
    (d) which prescribed special rules for small manufacturers.
      1986 - Subsec. (b)(1)(A)(ii). Pub. L. 99-514, Sec.
    1812(e)(1)(B)(i), substituted "unloaded gross vehicle weight" for
    "gross vehicle weight".
      Subsec. (b)(5). Pub. L. 99-514, Sec. 1812(e)(1)(B)(ii), amended
    par. (5) generally, designating existing provisions as subpar. (A),
    adding subpar. (A) heading, and adding subpar. (B).

                     EFFECTIVE DATE OF 2005 AMENDMENT                 
      Pub. L. 109-59, title XI, Sec. 11111(b), Aug. 10, 2005, 119 Stat.
    1946, provided that: "The amendment made by this section [amending
    this section] shall take effect on October 1, 2005."

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Section 11216(e) of Pub. L. 101-508 provided that:
      "(1) Subsections (a) and (b). - The amendments made by
    subsections (a) and (b) [amending this section] shall apply to
    sales after December 31, 1990.
      "(2) Subsection (c). - The amendments made by subsection (c)
    [amending this section] shall take effect on January 1, 1991.
      "(3) Subsection (d). - The amendment made by subsection (d)
    [amending this section] shall take effect on the date of the
    enactment of this section [Nov. 5, 1990]."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Section 1812(e)(1)(B)(iii) of Pub. L. 99-514 provided that: "The
    amendments made by clauses (i) and (ii) [amending this section]
    shall take effect as if included in the amendments made by section
    201 of Public Law 95-618 [see Effective Date note below]; except
    that the amendment made by clause (i) shall not apply to any
    station wagon if - 
        "(I) such station wagon is originally equipped with more than 6
      seat belts,
        "(II) such station wagon was manufactured before November 1,
      1985, and
        "(III) such station wagon is of the 1985 or 1986 model year."

                              EFFECTIVE DATE                          
      Section 201(g) of Pub. L. 95-618, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by this section [enacting this section and amending
    sections 1016, 4217, 4221, 4222, 4293, and 6416 of this title]
    shall apply with respect to 1980 and later model year automobiles
    (as defined in section 4064(b) of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954])."

            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.

-End-

-CITE-
    26 USC PART II - TIRES                                      01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART II - TIRES

-HEAD-
                              PART II - TIRES                          

-MISC1-
    Sec.                                                     
    4071.       Imposition of tax.                                    
    4072.       Definitions.                                          
    4073.       Exemptions.                                           

                                AMENDMENTS                            
      2004 - Pub. L. 108-357, title VIII, Sec. 869(d)(2), Oct. 22,
    2004, 118 Stat. 1623, substituted "Exemptions" for "Exemption for
    tires with internal wire fastening" in item 4073.
      1984 - Pub. L. 98-369, div. A, title VII, Sec. 735(c)(5)(A), (C),
    July 18, 1984, 98 Stat. 982, struck out "AND TUBES" from heading of
    part II and substituted "Exemption for tires with internal wire
    fastening" for "Exemptions" in item 4073.
      1956 - Act June 29, 1956, ch. 462, title II, Sec. 204(d), 70
    Stat. 389, substituted "Definitions" for "Definition of rubber" in
    item 4072.

-End-

-CITE-
    26 USC Sec. 4071                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART II - TIRES

-HEAD-
    Sec. 4071. Imposition of tax

-STATUTE-
    (a) Imposition and rate of tax
      There is hereby imposed on taxable tires sold by the
    manufacturer, producer, or importer thereof a tax at the rate of
    9.45 cents (4.725 cents in the case of a biasply tire or super
    single tire) for each 10 pounds so much of the maximum rated load
    capacity thereof as exceeds 3,500 pounds.
    (b) Special rule for manufacturers who sell at retail
      Under regulations prescribed by the Secretary, if the
    manufacturer, producer, or importer of any tire delivers such tire
    to a retail store or retail outlet of such manufacturer, producer,
    or importer, he shall be liable for tax under subsection (a) in
    respect of such tire in the same manner as if it had been sold at
    the time it was delivered to such retail store or outlet. This
    subsection shall not apply to an article in respect to which tax
    has been imposed by subsection (a). Subsection (a) shall not apply
    to an article in respect of which tax has been imposed by this
    subsection.
    (c) Tires on imported articles
      For the purposes of subsection (a), if an article imported into
    the United States is equipped with tires - 
        (1) the importer of the article shall be treated as the
      importer of the tires with which such article is equipped, and
        (2) the sale of the article by the importer thereof shall be
      treated as the sale of the tires with which such article is
      equipped.

    This subsection shall not apply with respect to the sale of an
    automobile bus chassis or an automobile bus body.
    (d) Termination
      On and after October 1, 2011, the taxes imposed by subsection (a)
    shall not apply.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462,
    title II, Sec. 204(a), 70 Stat. 388; Pub. L. 86-440, Sec. 1(a),
    Apr. 22, 1960, 74 Stat. 80; Pub. L. 87-61, title II, Sec. 202, June
    29, 1961, 75 Stat. 124; Pub. L. 89-523, Sec. 1(a), Aug. 1, 1966, 80
    Stat. 331; Pub. L. 91-605, title III, Sec. 303(a)(5), Dec. 31,
    1970, 84 Stat. 1744; Pub. L. 92-178, title IV, Sec. 401(f), Dec.
    10, 1971, 85 Stat. 533; Pub. L. 94-280, title III, Sec. 303(a)(5),
    May 5, 1976, 90 Stat. 456; Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-599, title
    V, Sec. 502(a)(4), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 96-222,
    title I, Sec. 108(c)(2)(C), Apr. 1, 1980, 94 Stat. 227; Pub. L. 96-
    596, Sec. 4(a)(1), Dec. 24, 1980, 94 Stat. 3475; Pub. L. 96-598,
    Sec. 1(d), Dec. 24, 1980, 94 Stat. 3486; Pub. L. 97-424, title V,
    Secs. 514(a), 516(a)(2), Jan. 6, 1983, 96 Stat. 2181, 2182; Pub. L.
    98-369, div. A, title VII, Sec. 735(c)(2), July 18, 1984, 98 Stat.
    982; Pub. L. 100-17, title V, Sec. 502(a)(3), Apr. 2, 1987, 101
    Stat. 256; Pub. L. 101-508, title XI, Sec. 11211(c)(2), Nov. 5,
    1990, 104 Stat. 1388-426; Pub. L. 102-240, title VIII, Sec.
    8002(a)(2), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105-178, title
    IX, Sec. 9002(a)(1)(E), June 9, 1998, 112 Stat. 499; Pub. L. 108-
    357, title VIII, Sec. 869(a), (d)(1), Oct. 22, 2004, 118 Stat.
    1623; Pub. L. 109-59, title XI, Sec. 11101(a)(1)(E), Aug. 10, 2005,
    119 Stat. 1943.)

-MISC1-
                                AMENDMENTS                            
      2005 - Subsec. (d). Pub. L. 109-59 substituted "2011" for "2005".
      2004 - Subsec. (a). Pub. L. 108-357, Sec. 869(a), reenacted
    heading without change and amended text of subsec. (a) generally.
    Prior to amendment, subsec. (a) imposed tax and set forth table of
    rates providing for no tax if the tire weighed not more than 40
    lbs., tax of 15 cents per lb. in excess of 40 lbs. if the tire
    weighed more than 40 lbs. but not more than 70 lbs., tax of $4.50
    plus 30 cents per lb. in excess of 70 lbs. if the tire weighed more
    than 70 lbs. but not more than 90 lbs., and tax of $10.50 plus 50
    cents per lb. in excess of 90 lbs. if the tire weighed more than 90
    lbs.
      Subsec. (c). Pub. L. 108-357, Sec. 869(d)(1), redesignated
    subsec. (e) as (c) and struck out heading and text of former
    subsec. (c). Text read as follows: "For purposes of this section,
    weight shall be based on total weight exclusive of metal rims or
    rim bases. Total weight of the articles shall be determined under
    regulations prescribed by the Secretary."
      Subsec. (e). Pub. L. 108-357, Sec. 869(d)(1), redesignated
    subsec. (e) as (c).
      1998 - Subsec. (d). Pub. L. 105-178 substituted "2005" for
    "1999".
      1991 - Subsec. (d). Pub. L. 102-240 substituted "1999" for
    "1995".
      1990 - Subsec. (d). Pub. L. 101-508 substituted "1995" for
    "1993".
      1987 - Subsec. (d). Pub. L. 100-17 substituted "1993" for "1988".
      1984 - Subsec. (b). Pub. L. 98-369, Sec. 735(c)(2)(A), struck out
    "or inner tube" after "any tire", and struck out "or tube" after
    "such tire" in two places in first sentence.
      Subsec. (c). Pub. L. 98-369, Sec. 735(c)(2)(B), substituted "on
    total weight exclusive" for "on total weight, except that in the
    case of tires such total weight shall be exclusive".
      Subsec. (e). Pub. L. 98-369, Sec. 735(c)(2)(C), struck out "or
    inner tubes (other than bicycle tires and inner tubes)" after
    "equipped with tires" in provisions preceding par. (1), struck out
    "and inner tubes" before "with which such article is equipped" in
    pars. (1) and (2), and substituted "sale of an automobile bus
    chassis or an automobile bus body" for "sale of an article if a tax
    on such sale is imposed under section 4061 or if such article is an
    automobile bus chassis or an automobile bus body" in provisions
    following par. (2).
      Subsec. (f). Pub. L. 98-369, Sec. 735(c)(2)(D), struck out
    subsec. (f) which related to imported recapped or retreaded United
    States tires.
      1983 - Subsec. (a). Pub. L. 97-424, Sec. 514(a), amended subsec.
    (a) generally. Prior to amendment, subsec. (a) read as follows:
    "There is hereby imposed upon the following articles, if wholly or
    in part of rubber, sold by the manufacturer, producer, or importer,
    a tax at the following rates:
        "(1) Tires of the type used on highway vehicles, 9.75 cents a
      pound.
        "(2) Other tires (other than laminated tires to which paragraph
      (5) applies), 4.875 cents a pound.
        "(3) Inner tubes, for tires, 10 cents a pound.
        "(4) Tread rubber, 5 cents a pound.
        "(5) Laminated tires (not of the type used on highway vehicles)
      which consist wholly of scrap rubber from used tire casings with
      an internal metal fastening agent, 1 cent a pound."
      Subsec. (d). Pub. L. 97-424, Sec. 516(a)(2), substituted
    provision that, on and after Oct. 1, 1988, the taxes imposed by
    subsec. (a) shall not apply, for provision that, on and after Oct.
    1, 1984, the tax imposed by subsec. (a)(1) would be 4.875 cents a
    pound, that by subsec. (a)(3) would be 9 cents a pound, and that
    subsec. (a)(4) would not apply.
      1980 - Subsec. (a)(1). Pub. L. 96-596, Sec. 4(a)(1)(A),
    substituted "9.75 cents" for "10 cents".
      Subsec. (a)(2). Pub. L. 96-596, Sec. 4(a)(1)(B), substituted
    "4.875 cents" for "5 cents".
      Subsec. (d)(1). Pub. L. 96-596, Sec. 4(a)(1)(C), substituted
    "4.875 cents" for "5 cents".
      Subsec. (e). Pub. L. 96-222 inserted references to an automobile
    bus chassis or body.
      Subsec. (f). Pub. L. 96-598 added subsec. (f).
      1978 - Subsec. (d). Pub. L. 95-599 substituted "1984" for "1979".
      1976 - Subsecs. (b), (c). Pub. L. 94-455 struck out "or his
    delegate" after "Secretary".
      Subsec. (d). Pub. L. 94-280 substituted "1979" for "1977".
      1971 - Subsec. (e). Pub. L. 92-178 added subsec. (e).
      1970 - Subsec. (d). Pub. L. 91-605 substituted "1977" for "1972".
      1966 - Subsecs. (b) to (d). Pub. L. 89-523 added subsec. (b) and
    redesignated former subsec. (b) and (c) as (c) and (d),
    respectively.
      1961 - Subsec. (a)(1). Pub. L. 87-61, Sec. 202(a), increased tax
    from 8 to 10 cents a pound.
      Subsec. (a)(3). Pub. L. 87-61, Sec. 202(c), increased tax from 9
    to 10 cents a pound.
      Subsec. (a)(4). Pub. L. 87-61, Sec. 202(c), increased tax from 3
    to 5 cents a pound.
      Subsec. (c). Pub. L. 87-61, Sec. 202(d), substituted "October 1,
    1972" for "July 1, 1972", added par. (2), and redesignated former
    par. (2) as (3).
      1960 - Subsec. (a)(2). Pub. L. 86-440, Sec. 1(a)(1), inserted
    "(other than laminated tires to which paragraph (5) applies)" after
    "other tires".
      Subsec. (a)(5). Pub. L. 86-440, Sec. 1(a)(2), added par. (5).
      1956 - Act June 29, 1956, increased tax on tires of type used on
    highway vehicles from 5 cents a pound to 8 cents a pound, provided
    for a tax of 3 cents a pound on tread rubber, and required on and
    after July 1, 1972, a reduction in tax on tires of type used on
    highway vehicles from 8 cents a pound to 5 cents a pound, and
    elimination of tax on tread rubber.

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Pub. L. 108-357, title VIII, Sec. 869(e), Oct. 22, 2004, 118
    Stat. 1623, provided that: "The amendments made by this section
    [amending this section and sections 4072 and 4073 of this title]
    shall apply to sales in calendar years beginning more than 30 days
    after the date of the enactment of this Act [Oct. 22, 2004]."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Section 514(b) of Pub. L. 97-424 provided that: "The amendment
    made by this section [amending this section] shall apply to
    articles sold on or after January 1, 1984".

                     EFFECTIVE DATE OF 1980 AMENDMENTS                 
      Section 1(e) of Pub. L. 96-598 provided that: "The amendments
    made by this section [amending this section and sections 6416 and
    6511 of this title] shall take effect on the first day of the first
    calendar month which begins more than 10 days after the date of the
    enactment of this Act [Dec. 24, 1980]."
      Section 4(a)(2) of Pub. L. 96-596 provided that: "The amendments
    made by this subsection [amending this section] shall apply on and
    after January 1, 1981."
      Amendment by Pub. L. 96-222 effective as if included in the
    provision of the Energy Tax Act of 1978, Pub. L. 95-618, Nov. 9,
    1978, 92 Stat. 3174, 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 1971 AMENDMENT                 
      Section 401(h) of Pub. L. 92-178 provided that:
      "(1) Except as otherwise provided in this section, the amendments
    made by subsections (a), (f), and (g) [amending this section and
    sections 4061, 4062, 4063, 4216, 4221, 4222, 6412, and 6416 of this
    title] of this section shall apply with respect to articles sold on
    or after the day after the date of the enactment of this Act [Dec.
    10, 1971].
      "(2) For purposes of paragraph (1), an article shall not be
    considered sold before the day after the date of the enactment of
    this Act [Dec. 10, 1971] unless possession or right to possession
    passes to the purchaser before such day.
      "(3) In the case of - 
        "(A) a lease,
        "(B) a contract for the sale of an article where it is provided
      that the price shall be paid by installments and title to the
      article sold does not pass until a future date notwithstanding
      partial payment by installments,
        "(C) a conditional sale, or
        "(D) a chattel mortgage arrangement wherein it is provided that
      the sale price shall be paid in installments,
    entered into on or before the date of the enactment of this Act
    [Dec. 10, 1971], payments made after such date, with respect to the
    article leased or sold shall, for purposes of this subsection, be
    considered as payments made with respect to an article sold after
    such date, if the lessor or vendor establishes that the amount of
    payments payable after such date with respect to such article has
    been reduced by an amount equal to that portion of the tax
    applicable with respect to the lease or sale of such article which
    is due and payable after such date. If the lessor or vendor does
    not establish that the payments have been so reduced, they shall be
    treated as payments made in respect of an article sold before the
    day after the date of the enactment of this Act."

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Section 1(b) of Pub. L. 89-523 provided that: "The amendments
    made by subsection (a) [amending this section] shall take effect on
    the first day of the first calendar quarter which begins more than
    20 days after the date on which this Act is enacted [Aug. 1,
    1966]."

                     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 1960 AMENDMENT                 
      Section 1(b) of Pub. L. 86-440 provided that: "The amendment made
    by subsection (a) [amending this section] shall apply with respect
    to articles sold on or after the first day of the first month which
    begins more than 10 days after the date of the enactment of this
    Act [April 22, 1960]."

                     EFFECTIVE DATE OF 1956 AMENDMENT                 
      Amendment by act June 29, 1956, effective July 1, 1956, see
    section 211 of act June 29, 1956, set out as a note under section
    4041 of this title.

        ALLOWANCE OF CREDIT OR REFUND OF OVERPAYMENT OF TAX IMPOSED    
      Section 4(b) of Pub. L. 96-596 provided that:
      "(b) Determination of Overpayment. - 
        "(1) In general. - The determination of the extent to which any
      overpayment of tax imposed by section 4071(a)(1) or (2) or
      section 4071(b) has arisen by reason of an adjustment of a tire
      after the original sale pursuant to a warranty or guarantee, and
      the allowance of a credit or refund of any such overpayment,
      shall be determined in accordance with the principles set forth
      in regulations and rulings relating thereto to the extent in
      effect on March 31, 1978.
        "(2) Effective date. - This subsection shall apply to the
      adjustment of any tire after March 31, 1978, and prior to January
      1, 1983."

-End-

-CITE-
    26 USC Sec. 4072                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART II - TIRES

-HEAD-
    Sec. 4072. Definitions

-STATUTE-
    (a) Taxable tire
      For purposes of this chapter, the term "taxable tire" means any
    tire of the type used on highway vehicles if wholly or in part made
    of rubber and if marked pursuant to Federal regulations for highway
    use.
    (b) Rubber
      For purposes of this chapter, the term "rubber" includes
    synthetic and substitute rubber.
    (c) Tires of the type used on highway vehicles
      For purposes of this part, the term "tires of the type used on
    highway vehicles" means tires of the type used on - 
        (1) motor vehicles which are highway vehicles, or
        (2) vehicles of the type used in connection with motor vehicles
      which are highway vehicles.

    Such term shall not include tires of a type used exclusively on
    vehicles described in section 4053(8).
    (d) Biasply
      For purposes of this part, the term "biasply tire" means a
    pneumatic tire on which the ply cords that extend to the beads are
    laid at alternate angles substantially less than 90 degrees to the
    centerline of the tread.
    (e) Super single tire
      For purposes of this part, the term "super single tire" means a
    single tire greater than 13 inches in cross section width designed
    to replace 2 tires in a dual fitment. Such term shall not include
    any tire designed for steering.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462,
    title II, Sec. 204(b), 70 Stat. 389; Pub. L. 98-369, div. A, title
    VII, Sec. 735(c)(3), July 18, 1984, 98 Stat. 982; Pub. L. 108-357,
    title VIII, Secs. 851(c)(1), 869(b), Oct. 22, 2004, 118 Stat. 1608,
    1623; Pub. L. 109-58, title XIII, Sec. 1364(a), Aug. 8, 2005, 119
    Stat. 1060.)

-MISC1-
                                AMENDMENTS                            
      2005 - Subsec. (e). Pub. L. 109-58 inserted at end "Such term
    shall not include any tire designed for steering."
      2004 - Subsec. (a). Pub. L. 108-357, Sec. 869(b), added subsec.
    (a) and redesignated former subsec. (a) as (b).
      Subsec. (b). Pub. L. 108-357, Sec. 869(b), redesignated subsec.
    (a) as (b). Former subsec. (b) redesignated (c).
      Pub. L. 108-357, Sec. 851(c)(1), which directed amendment of par.
    (2) by inserting at end "Such term shall not include tires of a
    type used exclusively on vehicles described in section 4053(8).",
    was executed by amending subsec. (b) by inserting that language
    after par. (2) to reflect the probable intent of Congress.
      Subsecs. (c), (d). Pub. L. 108-357, Sec. 869(b), redesignated
    subsecs. (b) and (c) as (c) and (d), respectively. Former subsec.
    (d) redesignated (e).
      Pub. L. 108-357, Sec. 869(b), added subsecs. (c) and (d).
      Subsec. (e). Pub. L. 108-357, Sec. 869(b), redesignated subsec.
    (d) as (e).
      1984 - Subsecs. (b), (c). Pub. L. 98-369 redesignated subsec. (c)
    as (b) and struck out former subsec. (b) which defined "tread
    rubber".
      1956 - Act June 29, 1956, substituted "Definitions" for
    "Definition of rubber" in section catchline.
      Act June 29, 1956, designated existing provisions as subsec. (a)
    and added subsecs. (b) and (c).

                     EFFECTIVE DATE OF 2005 AMENDMENT                 
      Pub. L. 109-58, title XIII, Sec. 1364(b), Aug. 8, 2005, 119 Stat.
    1060, provided that: "The amendment made by this section [amending
    this section] shall take effect as if included in section 869 of
    the American Jobs Creation Act of 2004 [Pub. L. 108-357]."

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Pub. L. 108-357, title VIII, Sec. 851(c)(2), Oct. 22, 2004, 118
    Stat. 1608, provided that: "The amendment made by this subsection
    [amending this section] shall take effect on the day after the date
    of the enactment of this Act [Oct. 22, 2004]."
      Amendment by section 869(b) of Pub. L. 108-357 applicable to
    sales in calendar years beginning more than 30 days after Oct. 22,
    2004, see section 869(e) of Pub. L. 108-357, set out as a note
    under section 4071 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.

                     EFFECTIVE DATE OF 1956 AMENDMENT                 
      Amendment by act June 29, 1956, effective July 1, 1956, see
    section 211 of act June 29, 1956, set out as a note under section
    4041 of this title.

-End-

-CITE-
    26 USC Sec. 4073                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART II - TIRES

-HEAD-
    Sec. 4073. Exemptions

-STATUTE-
      The tax imposed by section 4071 shall not apply to tires sold for
    the exclusive use of the Department of Defense or the Coast Guard.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462,
    title II, Sec. 204(c), 70 Stat. 389; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369,
    div. A, title VII, Sec. 735(c)(4), July 18, 1984, 98 Stat. 982;
    Pub. L. 108-357, title VIII, Sec. 869(c), Oct. 22, 2004, 118 Stat.
    1623.)

-MISC1-
                                AMENDMENTS                            
      2004 - Pub. L. 108-357 amended section catchline and text
    generally. Prior to amendment, text read as follows: "The tax
    imposed by section 4071 shall not apply to tires of extruded tiring
    with an internal wire fastening agent."
      1984 - Pub. L. 98-369 substituted "Exemption for tires with
    internal wire fastening" for "Exemptions" in section catchline, and
    in text struck out subsec. (a) relating to exemption from tax on
    tires not more than 20 inches in diameter and not more than 1 3/4 
    inches in cross section, struck out subsec. (c) relating to
    exemption from tax on tread rubber in certain cases, and struck out
    letter designation "(b)" and subsection heading for subsec. (b)
    thereby designating text of former subsec. (b) as entire text of
    section.
      1976 - Subsec. (c). Pub. L. 94-455 struck out "or his delegate"
    after "Secretary".
      1956 - Subsec. (c). Act June 29, 1956, added subsec. (c).

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by Pub. L. 108-357 applicable to sales in calendar
    years beginning more than 30 days after Oct. 22, 2004, see section
    869(e) of Pub. L. 108-357, set out as a note under section 4071 of
    this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.

                     EFFECTIVE DATE OF 1956 AMENDMENT                 
      Amendment by act June 29, 1956, effective July 1, 1956, see
    section 211 of act June 29, 1956, set out as a note under section
    4041 of this title.

-End-

-CITE-
    26 USC PART III - PETROLEUM PRODUCTS                        01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS

-HEAD-
                       PART III - PETROLEUM PRODUCTS                   

-MISC1-
    Subpart                                                  
    A.          Motor and aviation fuels.                             
    B.          Special provisions applicable to fuels tax.           

                                AMENDMENTS                            
      2004 - Pub. L. 108-357, title VIII, Sec. 853(d)(2)(R), Oct. 22,
    2004, 118 Stat. 1614, amended analysis generally, substituting
    items for subparts A "Motor and aviation fuels" and B "Special
    provisions applicable to fuels tax" for former items for subparts A
    "Gasoline and diesel fuel", B "Aviation fuel", and C "Special
    provisions applicable to petroleum products".
      1993 - Pub. L. 103-66, title XIII, Sec. 13242(d)(43), Aug. 10,
    1993, 107 Stat. 528, substituted "Gasoline and diesel fuel" for
    "Gasoline" in item for subpart A and "Aviation fuel" for "Diesel
    fuel and aviation fuel" in item for subpart B.
      1987 - Pub. L. 100-203, title X, Sec. 10502(d)(18), Dec. 22,
    1987, 101 Stat. 1330-445, added item relating to subpart B.
      1983 - Pub. L. 97-424, title V, Sec. 515(b)(13), Jan. 6, 1983, 96
    Stat. 2182, struck out the item for subpart B "Lubricating oil".

-End-

-CITE-
    26 USC Subpart A - Motor and Aviation Fuels                 01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart A - Motor and Aviation Fuels

-HEAD-
                   SUBPART A - MOTOR AND AVIATION FUELS               

-MISC1-
    Sec.                                                     
    4081.       Imposition of tax.                                    
    4082.       Exemptions for diesel fuel and kerosene.              
    4083.       Definitions; special rule; administrative authority.  
    4084.       Cross references.                                     

                                AMENDMENTS                            
      2004 - Pub. L. 108-357, title VIII, Sec. 853(d)(2)(S), Oct. 22,
    2004, 118 Stat. 1614, substituted "Motor and Aviation Fuels" for
    "Gasoline and Diesel Fuel" in subpart heading.
      1997 - Pub. L. 105-34, title X, Sec. 1032(e)(3)(B), Aug. 5, 1997,
    111 Stat. 935, inserted "and kerosene" after "diesel fuel" in item
    4082.
      1993 - Pub. L. 103-66, title XIII, Sec. 13242(a), Aug. 10, 1993,
    107 Stat. 514, substituted "Gasoline and Diesel Fuel" for
    "Gasoline" in subpart heading and amended section analysis
    generally, substituting "Exemptions for diesel fuel" for
    "Definitions" in item 4082 and "Definitions; special rule;
    administrative authority" for "Cross references" in item 4083 and
    adding item 4084.
      1986 - Pub. L. 99-514, title XVII, Sec. 1703(a), Oct. 22, 1986,
    100 Stat. 2774, struck out item 4083 "Exemption of sales to
    producer" and redesignated former item 4084 as 4083.
      1956 - Act June 29, 1956, ch. 462, title II, Sec. 208(e)(2), 70
    Stat. 397, substituted "Cross references" for "Relief of farmers
    from tax in case of gasoline used on the farm" in item 4084.
      Act Apr. 2, 1956, ch. 160, Sec. 4(a)(2), 70 Stat. 90, added item
    4084.

-End-

-CITE-
    26 USC Sec. 4081                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart A - Motor and Aviation Fuels

-HEAD-
    Sec. 4081. Imposition of tax

-STATUTE-
    (a) Tax imposed
      (1) Tax on removal, entry, or sale
        (A) In general
          There is hereby imposed a tax at the rate specified in
        paragraph (2) on - 
            (i) the removal of a taxable fuel from any refinery,
            (ii) the removal of a taxable fuel from any terminal,
            (iii) the entry into the United States of any taxable fuel
          for consumption, use, or warehousing, and
            (iv) the sale of a taxable fuel to any person who is not
          registered under section 4101 unless there was a prior
          taxable removal or entry of such fuel under clause (i), (ii),
          or (iii).
        (B) Exemption for bulk transfers to registered terminals or
          refineries
          (i) In general
            The tax imposed by this paragraph shall not apply to any
          removal or entry of a taxable fuel transferred in bulk by
          pipeline or vessel to a terminal or refinery if the person
          removing or entering the taxable fuel, the operator of such
          pipeline or vessel (except as provided in clause (ii)), and
          the operator of such terminal or refinery are registered
          under section 4101.
          (ii) Nonapplication of registration to vessel operators
            entering by deep-draft vessel
            For purposes of clause (i), a vessel operator is not
          required to be registered with respect to the entry of a
          taxable fuel transferred in bulk by a vessel described in
          section 4042(c)(1).
      (2) Rates of tax
        (A) In general
          The rate of the tax imposed by this section is - 
            (i) in the case of gasoline other than aviation gasoline,
          18.3 cents per gallon,
            (ii) in the case of aviation gasoline, 19.3 cents per
          gallon, and
            (iii) in the case of diesel fuel or kerosene, 24.3 cents
          per gallon.
        (B) Leaking Underground Storage Tank Trust Fund tax
          The rates of tax specified in subparagraph (A) shall each be
        increased by 0.1 cent per gallon. The increase in tax under
        this subparagraph shall in this title be referred to as the
        Leaking Underground Storage Tank Trust Fund financing rate.
        (C) Taxes imposed on fuel used in aviation
          In the case of kerosene which is removed from any refinery or
        terminal directly into the fuel tank of an aircraft for use in
        aviation, the rate of tax under subparagraph (A)(iii) shall be -
         
            (i) in the case of use for commercial aviation by a person
          registered for such use under section 4101, 4.3 cents per
          gallon, and
            (ii) in the case of use for aviation not described in
          clause (i), 21.8 cents per gallon.
        (D) Diesel-water fuel emulsion
          In the case of diesel-water fuel emulsion at least 14 percent
        of which is water and with respect to which the emulsion
        additive is registered by a United States manufacturer with the
        Environmental Protection Agency pursuant to section 211 of the
        Clean Air Act (as in effect on March 31, 2003), subparagraph
        (A)(iii) shall be applied by substituting "19.7 cents" for
        "24.3 cents". The preceding sentence shall not apply to the
        removal, sale, or use of diesel-water fuel emulsion unless the
        person so removing, selling, or using such fuel is registered
        under section 4101.
      (3) Certain refueler trucks, tankers, and tank wagons treated as
        terminal
        (A) In general
          For purposes of paragraph (2)(C), a refueler truck, tanker,
        or tank wagon shall be treated as part of a terminal if - 
            (i) such terminal is located within an airport,
            (ii) any kerosene which is loaded in such truck, tanker, or
          wagon at such terminal is for delivery only into aircraft at
          the airport in which such terminal is located,
            (iii) such truck, tanker, or wagon meets the requirements
          of subparagraph (B) with respect to such terminal, and
            (iv) except in the case of exigent circumstances identified
          by the Secretary in regulations, no vehicle registered for
          highway use is loaded with kerosene at such terminal.
        (B) Requirements
          A refueler truck, tanker, or tank wagon meets the
        requirements of this subparagraph with respect to a terminal if
        such truck, tanker, or wagon - 
            (i) has storage tanks, hose, and coupling equipment
          designed and used for the purposes of fueling aircraft,
            (ii) is not registered for highway use, and
            (iii) is operated by - 
              (I) the terminal operator of such terminal, or
              (II) a person that makes a daily accounting to such
            terminal operator of each delivery of fuel from such truck,
            tanker, or wagon.
        (C) Reporting
          The Secretary shall require under section 4101(d) reporting
        by such terminal operator of - 
            (i) any information obtained under subparagraph
          (B)(iii)(II), and
            (ii) any similar information maintained by such terminal
          operator with respect to deliveries of fuel made by trucks,
          tankers, or wagons operated by such terminal operator.
        (D) Applicable rate
          For purposes of paragraph (2)(C), in the case of any kerosene
        treated as removed from a terminal by reason of this paragraph -
         
            (i) the rate of tax specified in paragraph (2)(C)(i) in the
          case of use described in such paragraph shall apply if such
          terminal is located within a secured area of an airport, and
            (ii) the rate of tax specified in paragraph (2)(C)(ii)
          shall apply in all other cases.
      (4) Liability for tax on kerosene used in commercial aviation
        For purposes of paragraph (2)(C)(i), the person who uses the
      fuel for commercial aviation shall pay the tax imposed under such
      paragraph. For purposes of the preceding sentence, fuel shall be
      treated as used when such fuel is removed into the fuel tank.
    (b) Treatment of removal or subsequent sale by blender
      (1) In general
        There is hereby imposed a tax at the rate determined under
      subsection (a) on taxable fuel removed or sold by the blender
      thereof.
      (2) Credit for tax previously paid
        If - 
          (A) tax is imposed on the removal or sale of a taxable fuel
        by reason of paragraph (1), and
          (B) the blender establishes the amount of the tax paid with
        respect to such fuel by reason of subsection (a),

      the amount of the tax so paid shall be allowed as a credit
      against the tax imposed by reason of paragraph (1).
    (c) Later separation of fuel from diesel-water fuel emulsion
      If any person separates the taxable fuel from a diesel-water fuel
    emulsion on which tax was imposed under subsection (a) at a rate
    determined under subsection (a)(2)(D) (or with respect to which a
    credit or payment was allowed or made by reason of section 6427),
    such person shall be treated as the refiner of such taxable fuel.
    The amount of tax imposed on any removal of such fuel by such
    person shall be reduced by the amount of tax imposed (and not
    credited or refunded) on any prior removal or entry of such fuel.
    (d) Termination
      (1) In general
        The rates of tax specified in clauses (i) and (iii) of
      subsection (a)(2)(A) shall be 4.3 cents per gallon after
      September 30, 2011.
      (2) Aviation fuels
        The rates of tax specified in subsection (a)(2)(A)(ii) and
      (a)(2)(C)(ii) 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.
      (3) Leaking Underground Storage Tank Trust Fund financing rate
        The Leaking Underground Storage Tank Trust Fund financing rate
      under subsection (a)(2) shall apply after September 30, 1997, and
      before October 1, 2011.
    (e) Refunds in certain cases
      Under regulations prescribed by the Secretary, if any person who
    paid the tax imposed by this section with respect to any taxable
    fuel establishes to the satisfaction of the Secretary that a prior
    tax was paid (and not credited or refunded) with respect to such
    taxable fuel, then an amount equal to the tax paid by such person
    shall be allowed as a refund (without interest) to such person in
    the same manner as if it were an overpayment of tax imposed by this
    section.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 483; Mar. 30, 1955, ch. 18, Sec.
    3(a)(3), 69 Stat. 14; Mar. 29, 1956, ch. 115, Sec. 3(a)(3), 70
    Stat. 66; June 29, 1956, ch. 462, title II, Sec. 205, 70 Stat. 389;
    Pub. L. 86-342, title II, Sec. 201(a), Sept. 21, 1959, 73 Stat.
    613; Pub. L. 87-61, title II, Sec. 201(b)-(d), June 29, 1961, 75
    Stat. 123, 124; Pub. L. 91-605, title III, Sec. 303(a)(6), Dec. 31,
    1970, 84 Stat. 1744; Pub. L. 94-280, title III, Sec. 303(a)(6), May
    5, 1976, 90 Stat. 456; Pub. L. 95-599, title V, Sec. 502(a)(5),
    Nov. 6, 1978, 92 Stat. 2756; Pub. L. 95-618, title II, Sec.
    221(a)(1), Nov. 9, 1978, 92 Stat. 3185; Pub. L. 96-223, title II,
    Sec. 232(a)(1), (b)(3)(A), (d)(3), Apr. 2, 1980, 94 Stat. 273, 276,
    277; Pub. L. 97-424, title V, Secs. 511(a)(1), (d)(1), 516(a)(3),
    Jan. 6, 1983, 96 Stat. 2169, 2171, 2182; Pub. L. 98-369, div. A,
    title VII, Sec. 732(a)(1), (2), title IX, Sec. 912(b), (f), July
    18, 1984, 98 Stat. 976, 977, 1007; Pub. L. 99-499, title V, Sec.
    521(a)(1), Oct. 17, 1986, 100 Stat. 1774; Pub. L. 99-514, title
    XVII, Sec. 1703(a), Oct. 22, 1986, 100 Stat. 2774; Pub. L. 100-17,
    title V, Sec. 502(a)(4), (c)(2), Apr. 2, 1987, 101 Stat. 256, 257;
    Pub. L. 100-203, title X, Sec. 10502(d)(2), Dec. 22, 1987, 101
    Stat. 1330-444; Pub. L. 100-647, title I, Sec. 1017(c)(1), (14),
    title II, Sec. 2001(d)(5), title VI, Sec. 6104(a), Nov. 10, 1988,
    102 Stat. 3575, 3577, 3595, 3711; Pub. L. 101-508, title XI, Secs.
    11211(a)(1)-(3), (5)(A)-(C), (c)(3), (e)(3), 11212(a), (d)(1),
    (e)(2), 11215(a), Nov. 5, 1990, 104 Stat. 1388-423, 1388-424, 1388-
    426, 1388-427, 1388-430, 1388-432, 1388-436; Pub. L. 102-240,
    title VIII, Sec. 8002(a)(3), Dec. 18, 1991, 105 Stat. 2203; Pub. L.
    102-486, title XIX, Sec. 1920(a), (b), Oct. 24, 1992, 106 Stat.
    3026; Pub. L. 103-66, title XIII, Secs. 13241(a), 13242(a), Aug.
    10, 1993, 107 Stat. 510, 514; Pub. L. 104-188, title I, Sec.
    1609(a)(2), (g)(1), (2), (4)(B), Aug. 20, 1996, 110 Stat. 1841-
    1843; Pub. L. 105-2, Sec. 2(a)(2), Feb. 28, 1997, 111 Stat. 4;
    Pub. L. 105-34, title X, Secs. 1031(a)(2), 1032(b), 1033, Aug. 5,
    1997, 111 Stat. 929, 933, 937; Pub. L. 105-178, title IX, Secs.
    9002(a)(1)(F), 9003(a)(1)(C), (b)(2)(B), (C), June 9, 1998, 112
    Stat. 499, 502, 503; Pub. L. 108-357, title III, Sec. 301(c)(7),
    title VIII, Secs. 853(a)(1)-(3)(A), (4), 860(a), Oct. 22, 2004, 118
    Stat. 1461, 1609-1611, 1618; Pub. L. 109-6, Sec. 1(a), Mar. 31,
    2005, 119 Stat. 20; Pub. L. 109-58, title XIII, Secs. 1343(a),
    (b)(2), 1362(a), Aug. 8, 2005, 119 Stat. 1051, 1052, 1059; Pub. L.
    109-59, title XI, Secs. 11101(a)(1)(F), 11151(b)(1), (2),
    11161(a)(1)-(4)(D), 11166(b)(1), Aug. 10, 2005, 119 Stat. 1944,
    1968-1970, 1976.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 211 of the Clean Air Act, referred to in subsec.
    (a)(2)(D), is classified to section 7545 of Title 42, The Public
    Health and Welfare.
      The date of the enactment of the Airport and Airway Trust Fund
    Tax Reinstatement Act of 1997, referred to in subsec. (d)(2)(A), is
    the date of enactment of Pub. L. 105-2, which was approved Feb. 28,
    1997.

-MISC1-
                                AMENDMENTS                            
      2005 - Subsec. (a)(1)(B). Pub. L. 109-59, Sec. 11166(b)(1),
    reenacted heading without change and amended text of subpar. (B)
    generally. Prior to amendment, text read as follows: "The tax
    imposed by this paragraph shall not apply to any removal or entry
    of a taxable fuel transferred in bulk by pipeline or vessel to a
    terminal or refinery if the person removing or entering the taxable
    fuel, the operator of such pipeline or vessel, and the operator of
    such terminal or refinery are registered under section 4101."
      Subsec. (a)(2)(A)(ii) to (iv). Pub. L. 109-59, Sec. 11161(a)(1),
    inserted "and" at end of cl. (ii), substituted a period for ", and"
    at end of cl. (iii), and struck out cl. (iv) which read as follows:
    "in the case of aviation-grade kerosene, 21.8 cents per gallon."
      Subsec. (a)(2)(C). Pub. L. 109-59, Sec. 11161(a)(2), amended
    heading and text of subpar. (C) generally. Prior to amendment, text
    read as follows: "In the case of aviation-grade kerosene which is
    removed from any refinery or terminal directly into the fuel tank
    of an aircraft for use in commercial aviation by a person
    registered for such use under section 4101, the rate of tax under
    subparagraph (A)(iv) shall be 4.3 cents per gallon."
      Pub. L. 109-59, Sec. 11151(b)(1), substituted "for use in
    commercial aviation by a person registered for such use under
    section 4101" for "for use in commercial aviation".
      Subsec. (a)(2)(D). Pub. L. 109-58, Sec. 1343(a), added subpar.
    (D).
      Subsec. (a)(3)(A)(i). Pub. L. 109-59, Sec. 11161(a)(3)(A), struck
    out "a secured area of" before "an airport".
      Subsec. (a)(3)(A)(ii), (iv). Pub. L. 109-59, Sec. 11161(a)(4)(A),
    struck out "aviation-grade" before "kerosene".
      Subsec. (a)(3)(D). Pub. L. 109-59, Sec. 11161(a)(3)(B), added
    subpar. (D).
      Subsec. (a)(4). Pub. L. 109-59, Sec. 11161(a)(4)(B), (C), struck
    out "aviation-grade" before "kerosene" in heading and substituted
    "paragraph (2)(C)(i)" for "paragraph (2)(C)" in text.
      Subsec. (c). Pub. L. 109-58, Sec. 1343(b)(2), added subsec. (c).
      Subsec. (d)(1). Pub. L. 109-59, Sec. 11101(a)(1)(F), substituted
    "2011" for "2005".
      Subsec. (d)(2). Pub. L. 109-59, Sec. 11161(a)(4)(D), reenacted
    par. heading without change and amended text of introductory
    provisions generally. Prior to amendment, introductory provisions
    read as follows: "The rates of tax specified in clauses (ii) and
    (iv) of subsection (a)(2)(A) shall be 4.3 cents per gallon - ".
      Pub. L. 109-59, Sec. 11151(b)(2), amended par. heading and text
    of introductory provisions generally. Prior to amendment,
    introductory provisions read as follows: "The rate of tax specified
    in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon - ".
      Subsec. (d)(3). Pub. L. 109-58, Sec. 1362(a), substituted "2011"
    for "2005".
      Pub. L. 109-6 substituted "October 1, 2005" for "April 1, 2005".
      2004 - Subsec. (a)(1)(B). Pub. L. 108-357, Sec. 860(a), inserted
    "by pipeline or vessel" after "transferred in bulk" and ", the
    operator of such pipeline or vessel," after "the taxable fuel".
      Subsec. (a)(2)(A)(iv). Pub. L. 108-357, Sec. 853(a)(1), added cl.
    (iv).
      Subsec. (a)(2)(C). Pub. L. 108-357, Sec. 853(a)(2), added subpar.
    (C).
      Subsec. (a)(3). Pub. L. 108-357, Sec. 853(a)(3)(A), added par.
    (3).
      Subsec. (a)(4). Pub. L. 108-357, Sec. 853(a)(4), added par. (4).
      Subsec. (c). Pub. L. 108-357, Sec. 301(c)(7), struck out subsec.
    (c) which related to taxation of taxable fuels mixed with alcohol.
      1998 - Subsec. (c)(4)(A). Pub. L. 105-178, Sec. 9003(b)(2)(B),
    amended heading and text of subpar. (A) generally. Prior to
    amendment, text read as follows: "The alcohol mixture rate for a
    qualified alcohol mixture which contains gasoline is the excess of
    the rate which would (but for this paragraph) be determined under
    subsection (a) over - 
        "(i) 5.4 cents per gallon for 10 percent gasohol,
        "(ii) 4.158 cents per gallon for 7.7 percent gasohol, and
        "(iii) 3.078 cents per gallon for 5.7 percent gasohol.
    In the case of a mixture none of the alcohol in which consists of
    ethanol, clauses (i), (ii), and (iii) shall be applied by
    substituting '6 cents' for '5.4 cents', '4.62 cents' for '4.158
    cents', and '3.42 cents' for '3.078 cents'."
      Subsec. (c)(5). Pub. L. 105-178, Sec. 9003(b)(2)(C), substituted
    "the applicable blender rate (as defined in section 4041(b)(2)(C))"
    for "5.4 cents".
      Subsec. (c)(8). Pub. L. 105-178, Sec. 9003(a)(1)(C), substituted
    "2007" for "2000".
      Subsec. (d)(1). Pub. L. 105-178, Sec. 9002(a)(1)(F), substituted
    "2005" for "1999".
      1997 - Subsec. (a)(2)(A)(iii). Pub. L. 105-34, Sec. 1032(b),
    inserted "or kerosene" after "diesel fuel".
      Subsec. (d)(1), (2). Pub. L. 105-2 added pars. (1) and (2) and
    struck out former pars. (1) and (2) which read as follows:
      "(1) In general. - On and after October 1, 1999, the rates of tax
    specified in clauses (i) and (iii) of subsection (a)(2)(A) (other
    than the tax on aviation gasoline) shall be 4.3 cents per gallon.
      "(2) Aviation gasoline. - On and after January 1, 1997, the rate
    specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per
    gallon."
      Subsec. (d)(2)(B). Pub. L. 105-34, Sec. 1031(a)(2), substituted
    "September 30, 2007" for "September 30, 1997".
      Subsec. (d)(3). Pub. L. 105-34, Sec. 1033, substituted "shall
    apply after September 30, 1997, and before April 1, 2005" for
    "shall not apply after December 31, 1995".
      Pub. L. 105-2 struck out heading and text of par. (3) relating to
    aviation gasoline. Text read as follows: "After December 31, 1996,
    the rate of tax specified in subsection (a)(2)(A)(i) on aviation
    gasoline shall be 4.3 cents per gallon."
      1996 - Subsec. (a)(2)(A). Pub. L. 104-188, Sec. 1609(g)(1), added
    cls. (i) and (ii), redesignated former cl. (ii) as (iii), and
    struck out former cl. (i) which read as follows: "in the case of
    gasoline, 18.3 cents per gallon, and".
      Subsec. (d)(1). Pub. L. 104-188, Sec. 1609(a)(2)(B), (g)(4)(B),
    substituted "the rates of tax specified in clauses (i) and (iii) of
    subsection (a)(2)(A) (other than the tax on aviation gasoline)" for
    "each rate of tax specified in subsection (a)(2)(A)".
      Subsec. (d)(2), (3). Pub. L. 104-188, Sec. 1609(a)(2)(A), (g)(2),
    added par. (3) relating to aviation gasoline, redesignated former
    par. (2), relating to leaking underground storage tank trust fund
    financing rate, as another par. (3), and added new par. (2)
    relating to aviation gasoline.
      1993 - Pub. L. 103-66, Sec. 13242(a), amended section generally,
    substituting, in subsec. (a), provisions imposing tax on taxable
    fuels for provisions imposing tax on gasoline, in subsec. (b),
    provisions relating to treatment of removal or subsequent sale of
    taxable fuels by blender for provisions relating to treatment of
    removal or subsequent sale of gasoline by blender or compounder, in
    subsec. (c), provisions relating to taxable fuels mixed with
    alcohol for provisions relating to gasoline mixed with alcohol at
    refinery etc., in subsec. (d), provisions decreasing tax rate
    imposed on taxable fuels to 4.3 cents per gallon beginning on and
    after Oct. 1, 1999, for provisions terminating the Highway Trust
    Fund financing and deficit reduction rates on and after Oct. 1,
    1999, and Oct. 1, 1995, respectively, and, in subsec. (e), "taxable
    fuel" for "gasoline" in two places.
      Subsec. (a)(2)(B)(iii). Pub. L. 103-66, Sec. 13241(a), amended
    cl. (iii) generally, substituting "6.8 cents per gallon" for "2.5
    cents a gallon".
      1992 - Subsec. (c)(1). Pub. L. 102-486, Sec. 1920(a), amended
    par. (1) generally. Prior to amendment, par. (1) read as follows:
    "Under regulations prescribed by the Secretary, subsection (a)
    shall be applied by substituting rates which are 10/9th of the
    otherwise applicable rates in the case of the removal or sale of
    any gasoline for use in producing gasohol at the time of such
    removal or sale. Subject to such terms and conditions as the
    Secretary may prescribe (including the application of section
    4101), the treatment under the preceding sentence also shall apply
    to use in producing gasohol after the time of such removal or sale.
    For purposes of this paragraph, the term 'gasohol' means any
    mixture of gasoline if at least 10 percent of such mixture is
    alcohol. For purposes of this subsection, in the case of the
    Highway Trust Fund financing rate, the otherwise applicable rate is
    6.1 cents a gallon."
      Subsec. (c)(2). Pub. L. 102-486, Sec. 1920(b)(1), substituted "an
    otherwise applicable rate" for "6.1 cents a gallon".
      Subsec. (c)(4). Pub. L. 102-486, Sec. 1920(b)(2), substituted
    heading for one which read: "Lower rate on gasohol made other than
    from ethanol", added text, and struck out former text which read as
    follows: "In the case of gasohol none of the alcohol in which
    consists of ethanol, paragraphs (1) and (2) shall be applied by
    substituting '5.5 cents' for '6.1 cents'."
      1991 - Subsec. (d)(1). Pub. L. 102-240 substituted "1999" for
    "1995".
      1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11212(a),
    substituted heading for one which read: "In general" and amended
    text generally. Prior to amendment, text read as follows: "There is
    hereby imposed a tax at the rate specified in paragraph (2) on the
    earlier of - 
        "(A) the removal, or
        "(B) the sale,
    of gasoline by the refiner or importer thereof or the terminal
    operator."
      Subsec. (a)(2)(A)(iii). Pub. L. 101-508, Sec. 11211(a)(1), added
    cl. (iii).
      Subsec. (a)(2)(B)(i). Pub. L. 101-508, Sec. 11211(a)(2)(A),
    substituted "11.5 cents" for "9 cents".
      Subsec. (a)(2)(B)(iii). Pub. L. 101-508, Sec. 11211(a)(2)(B),
    (C), added cl. (iii).
      Subsec. (a)(3). Pub. L. 101-508, Sec. 11212(e)(2), struck out
    par. (3) which read as follows: "For purposes of paragraph (1), the
    bulk transfer of gasoline to a terminal operator by a refiner or
    importer shall not be considered a removal or sale of gasoline by
    such refiner or importer."
      Subsec. (c)(1). Pub. L. 101-508, Sec. 11211(a)(5)(A), substituted
    "applied by substituting rates which are 10/9th of the otherwise
    applicable rates" for "applied by substituting '3(!1/3) cents' for
    '9 cents' and by substituting '(!1/9) cent' for '0.1 cent' " and
    inserted "For purposes of this subsection, in the case of the
    Highway Trust Fund financing rate, the otherwise applicable rate is
    6.1 cents a gallon."
      Subsec. (c)(2). Pub. L. 101-508, Sec. 11211(a)(5)(B), which
    directed the substitution of "at a Highway Trust Fund financing
    rate equivalent to 6.1 cents" for "at a rate equivalent to 3
    cents", was executed by making the substitution for "at a Highway
    Trust Fund financing rate equivalent to 3 cents" to reflect the
    probable intent of Congress. See 1986 Amendment note below.
      Subsec. (c)(4). Pub. L. 101-508, Sec. 11211(a)(5)(C), added par.
    (4). Former par. (4) redesignated (5).
      Subsec. (c)(5). Pub. L. 101-508, Sec. 11211(e)(3), substituted
    "2000" for "1993".
      Pub. L. 101-508, Sec. 11211(a)(5)(C), redesignated par. (4) as
    (5).
      Subsec. (d)(1). Pub. L. 101-508, Sec. 11211(c)(3), substituted
    "1995" for "1993".
      Subsec. (d)(2). Pub. L. 101-508, Sec. 11215(a), amended par. (2)
    generally. Prior to amendment, par. (2) read as follows:
      "(A) In general. - The Leaking Underground Storage Tank Trust
    Fund financing rate under subsection (a)(2) shall not apply after
    the earlier of - 
        "(i) December 31, 1991, or
        "(ii) the last day of the termination month.
      "(B) Termination month. - For purposes of subparagraph (A), the
    termination month is the 1st month as of the close of which the
    Secretary estimates that the net revenues are at least $500,000,000
    from taxes imposed by section 4041(d) and taxes attributable to
    Leaking Underground Storage Tank Trust Fund financing rate imposed
    under this section and sections 4042 and 4091.
      "(C) Net revenues. - For purposes of subparagraph (B), the term
    'net revenues' means the excess of gross revenues over amounts
    payable by reason of section 9508(c)(2) (relating to transfer from
    Leaking Underground Storage Tank Trust Fund for certain repayments
    and credits)."
      Subsec. (d)(3). Pub. L. 101-508, Sec. 11211(a)(3), added par.
    (3).
      Subsec. (e). Pub. L. 101-508, Sec. 11212(d)(1), added subsec.
    (e).
      1988 - Subsec. (a). Pub. L. 100-647, Sec. 1017(c)(1)(A), added
    pars. (1) and (2), struck out former par. (1) which imposed a tax
    at the rate specified in subsec. (d) on the earlier of the removal,
    or the sale of gasoline by the refiner or importer thereof or the
    terminal operator, and redesignated former par. (2) as (3).
      Subsec. (b)(1). Pub. L. 100-647, Sec. 1017(c)(1)(B), substituted
    "subsection (a)" for "subsection (d)".
      Subsec. (c)(1). Pub. L. 100-647, Sec. 6104(a), inserted after
    first sentence "Subject to such terms and conditions as the
    Secretary may prescribe (including the application of section
    4101), the treatment under the preceding sentence also shall apply
    to use in producing gasohol after the time of such removal or
    sale."
      Pub. L. 100-647, Sec. 2001(d)(5)(A), inserted "and by
    substituting '(!1/9) cent' for '0.1 cent' " before "in the case of
    the removal".
      Pub. L. 100-647, Sec. 1017(c)(14), substituted "3 1/3  cents" for
    "3 cents".
      Pub. L. 100-647, Sec. 1017(c)(1)(B), substituted "subsection (a)"
    for "subsection (d)".
      Subsec. (c)(2). Pub. L. 100-647, Sec. 2001(d)(5)(B), substituted
    "reduced by the amount of tax imposed (and not credited or
    refunded) on any prior removal or sale of such fuel" for "5 2/3 
    cents a gallon".
      Subsec. (d). Pub. L. 100-647, Sec. 1017(c)(1)(D), redesignated
    subsec. (e) as (d) and struck out former subsec. (d) which related
    to the rate of tax.
      Subsec. (d)(1). Pub. L. 100-647, Sec. 1017(c)(1)(C)(i),
    substituted "subsection (a)(2)" for "subsection (d)(2)(A)".
      Subsec. (d)(2)(A). Pub. L. 100-647, Sec. 1017(c)(1)(C)(ii),
    substituted "subsection (a)(2)" for "subsection (d)(2)(B)".
      Subsec. (e). Pub. L. 100-647, Sec. 1017(c)(1)(D), redesignated
    subsec. (e) as (d).
      1987 - Subsec. (c)(4). Pub. L. 100-17, Sec. 502(c)(2),
    substituted "September 30, 1993" for "December 31, 1992".
      Subsec. (e)(1). Pub. L. 100-17, Sec. 502(a)(4), substituted
    "1993" for "1988".
      Subsec. (e)(2)(B). Pub. L. 100-203 substituted "net revenues are
    at least $500,000,000 from taxes imposed by section 4041(d) and
    taxes attributable to Leaking Underground Storage Tank Trust Fund
    financing rate imposed under this section and sections 4042 and
    4091." for "net revenues from the taxes imposed by this section (to
    the extent attributable to the Leaking Underground Storage Tank
    Trust Fund financing rate under subsection (d)(2)(B)), section
    4041(d), and section 4042 (to the extent attributable to the
    Leaking Underground Storage Tank Trust Fund financing rate under
    section 4042(b)) are at least $500,000,000."
      1986 - Pub. L. 99-514 amended section generally, substituting
    provisions imposing a tax on the removal or sale of gasoline by the
    refiner, importer, blender, or compounder thereof or the terminal
    operator for provisions imposing a tax on gasoline sold by the
    producer or importer thereof, or by any producer of gasoline.
      Subsec. (a). Pub. L. 99-499, Sec. 521(a)(1)(B)(i), substituted
    "at the rate specified in subsection (d)" for "of 9 cents a gallon"
    in par. (1) as amended by Pub. L. 99-514.
      Pub. L. 99-499, Sec. 521(a)(1)(A)(i), amended subsec. (a), as in
    effect the day before Oct. 22, 1986, generally, substituting "at
    the rate specified in subsection (b)" for "of 9 cents a gallon".
      Subsec. (b). Pub. L. 99-499, Sec. 521(a)(1)(B)(i), substituted
    "at the rate specified in subsection (d)" for "of 9 cents a gallon"
    in par. (1) as amended by Pub. L. 99-514.
      Pub. L. 99-499, Sec. 521(a)(1)(A)(i), amended subsec. (b), as in
    effect the day before Oct. 22, 1986, generally. Prior to amendment,
    subsec. (b), termination, read as follows: "On and after October 1,
    1988, the taxes imposed by this section shall not apply."
      Subsec. (c)(1). Pub. L. 99-499, Sec. 521(a)(1)(B)(iii)(I),
    substituted "subsection (d)" for "subsection (a)" in par. (1) as
    amended by Pub. L. 99-514.
      Pub. L. 99-499, Sec. 521(a)(1)(A)(iii), substituted "subsection
    (b)" for "subsection (a)" in introductory provisions as in effect
    the day before Oct. 22, 1986.
      Subsec. (c)(2). Pub. L. 99-499, Sec. 521(a)(1)(B)(iii)(II),
    substituted "a Highway Trust Fund financing rate" for "a rate" in
    par. (2) as amended by Pub. L. 99-514.
      Pub. L. 99-499, Sec. 521(a)(1)(A)(iii)(II), substituted "a
    Highway Trust Fund financing rate" for "a rate" in par. (2) as in
    effect the day before Oct. 22, 1986.
      Subsec. (d). Pub. L. 99-499, Sec. 521(a)(1)(B)(ii), added subsec.
    (d) to this section as amended by Pub. L. 99-514, and struck out
    former subsec. (d), termination, which read as follows: "On and
    after October 1, 1988, the taxes imposed by this section shall not
    apply."
      Pub. L. 99-499, Sec. 521(a)(1)(A)(i), in amending this section as
    in effect the day before Oct. 22, 1986, added subsec. (d).
      Subsec. (e). Pub. L. 99-499, Sec. 521(a)(1)(B)(ii), added subsec.
    (e) to this section as amended by Pub. L. 99-514.
      1984 - Subsec. (c)(1). Pub. L. 98-369, Sec. 912(b)(A), (B),
    substituted "3 cents" for "4 cents" in subpar. (A), and "3 1/3 
    cents" for "4 4/9  cents" in subpar. (B).
      Pub. L. 98-369, Sec. 732(a)(1), struck out "by substituting '4
    cents' for '9 cents' in the case of the sale of any gasoline" after
    "shall be applied" in text preceding subpar. (A), substituted "by
    substituting '4 cents' for '9 cents' in the case of the sale of any
    gasohol (the gasoline in which was not taxed under subparagraph
    (B)), and" for "in a mixture with alcohol, if at least 10 percent
    of the mixture is alcohol, or" in subpar. (A), substituted "by
    substituting '4 4/9  cents' for '9 cents' in the case of the sale
    of any gasoline for use in producing gasohol" for "for use in
    producing a mixture at least 10 percent of which is alcohol" in
    subpar. (B) and inserted definition of "gasohol" after subpar. (B).
      Subsec. (c)(2). Pub. L. 98-369, Sec. 912(b)(A), (C), substituted
    "3 cents" for "4 cents" and "5 2/3  cents" for "4 5/9  cents".
      Pub. L. 98-369, Sec. 732(a)(2), substituted "at a rate equivalent
    to 4 cents a gallon" for "at a rate of 4 cents a gallon", and "4
    5/9  cents a gallon" for "5 cents a gallon".
      Subsec. (c)(3). Pub. L. 98-369, Sec. 912(f), substituted "coal
    (including peat)" for "coal".
      1983 - Subsec. (a). Pub. L. 97-424, Sec. 511(a)(1), increased tax
    from 4 to 9 cents a gallon.
      Subsec. (b). Pub. L. 97-424, Sec. 516(a)(3), substituted
    provision that, on and after Oct. 1, 1988, the taxes imposed by
    this section shall not apply, for provision that, on and after Oct.
    1, 1984, the tax imposed by this section would be 1 1/2  cents a
    gallon.
      Subsec. (c)(1). Pub. L. 97-424, Sec. 511(d)(1)(A), substituted
    "subsection (a) shall be applied by substituting '4 cents' for '9
    cents' in the case of the sale of any gasoline" for "no tax shall
    be imposed by this section on the sale of any gasoline" after
    "Secretary,".
      Subsec. (c)(2). Pub. L. 97-424, Sec. 511(d)(1)(B), substituted
    "tax was imposed under subsection (a) at the rate of 4 cents a
    gallon by reason of this subsection" for "tax was not imposed by
    reason of this subsection" after "alcohol on which", and inserted
    provision that the amount of tax imposed on any sale of such
    gasoline by such person shall be 5 cents a gallon.
      1980 - Subsec. (c)(2). Pub. L. 96-223, Sec. 232(d)(3), inserted
    "(or with respect to which a credit or payment was allowed or made
    by reason of section 6427(f)(1))" after "this subsection".
      Subsec. (c)(3). Pub. L. 96-223, Sec. 232(b)(3)(A), inserted
    provision that "alcohol" does not include alcohol with a proof of
    less than 190 (determined without regard to any added denaturants).
      Subsec. (c)(4). Pub. L. 96-223, Sec. 232(a)(1), added par. (4).
      1978 - Subsec. (b). Pub. L. 95-599 substituted "1984" for "1979".
      Subsec. (c). Pub. L. 95-618 added subsec. (c).
      1976 - Subsec. (b). Pub. L. 94-280 substituted "1979" for "1977".
      1970 - Subsec. (b). Pub. L. 91-605 substituted "1977" for "1972".
      1961 - Subsec. (a). Pub. L. 87-61, Sec. 201(b), increased tax
    from 3 to 4 cents a gallon.
      Subsec. (b). Pub. L. 87-61, Sec. 201(c), substituted "October 1,
    1972" for "July 1, 1972."
      Subsec. (c). Pub. L. 87-61, Sec. 201(d), repealed subsec. (c)
    which authorized a temporary increase in tax for the period October
    1, 1959, to July 1, 1961.
      1959 - Subsec. (c). Pub. L. 86-342 added subsec. (c).
      1956 - Act Mar. 29, 1956, substituted "April 1, 1957" for "April
    1, 1956".
      Subsec. (a). Act June 29, 1956, redesignated first sentence as
    subsec. (a) and increased tax from 2 to 3 cents a gallon.
      Subsec. (b). Act June 29, 1956, redesignated second sentence as
    subsec. (b) and substituted "July 1, 1972" for "April 1, 1956".
      1955 - Act Mar. 30, 1955, substituted "April 1, 1956" for "April
    1, 1955".

                     EFFECTIVE DATE OF 2005 AMENDMENTS                 
      Pub. L. 109-59, title XI, Sec. 11151(f)(1), Aug. 10, 2005, 119
    Stat. 1969, provided that: "The amendments made by subsections (a)
    and (b) [amending this section and sections 6421 and 6427 of this
    title] shall take effect as if included in the provisions of the
    American Jobs Creation Act of 2004 [Pub. L. 108-357] to which they
    relate."
      Amendment by section 11161(a)(1)-(4)(D) of Pub. L. 109-59
    applicable to fuels or liquids removed, entered, or sold after
    Sept. 30, 2005, see section 11161(e) of Pub. L. 109-59, set out as
    a note under section 4041 of this title.
      Pub. L. 109-59, title XI, Sec. 11166(b)(2), Aug. 10, 2005, 119
    Stat. 1977, provided that: "The amendment made by this subsection
    [amending this section] shall take effect on the date of the
    enactment of this Act [Aug. 10, 2005]."
      Pub. L. 109-58, title XIII, Sec. 1343(c), Aug. 8, 2005, 119 Stat.
    1052, provided that: "The amendments made by this section [amending
    this section and section 6427 of this title] shall take effect on
    January 1, 2006."
      Amendment by section 1362(a) of Pub. L. 109-58 effective Oct. 1,
    2005, see section 1362(d)(1) of Pub. L. 109-58, set out as a note
    under section 4041 of this title.
      Pub. L. 109-6, Sec. 1(b), Mar. 31, 2005, 119 Stat. 20, provided
    that: "The amendment made by this section [amending this section]
    shall take effect on the date of the enactment of this Act [Mar.
    31, 2005]."

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by section 301(c)(7) of Pub. L. 108-357 applicable to
    fuel sold or used after Dec. 31, 2004, see section 301(d)(1) of
    Pub. L. 108-357, set out as a note under section 40 of this title.
      Amendment by section 853(a)(1)-(3)(A), (4) of Pub. L. 108-357
    applicable to aviation-grade kerosene removed, entered, or sold
    after Dec. 31, 2004, see section 853(e) of Pub. L. 108-357, set out
    as a note under section 4041 of this title.
      Pub. L. 108-357, title VIII, Sec. 860(b), Oct. 22, 2004, 118
    Stat. 1618, provided that: "The amendments made by this section
    [amending this section] shall take effect on March 1, 2005."

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Amendment by section 9003(b)(2)(B), (C), 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                 
      Amendment by section 1031(a)(2) of Pub. L. 105-34 effective Oct.
    1, 1997, see section 1031(e)(1) of Pub. L. 105-34, set out as a
    note under section 4041 of this title.
      Amendment by section 1032(b) of Pub. L. 105-34 effective July 1,
    1998, see section 1032(f)(1) of Pub. L. 105-34, as amended, set out
    as a note under section 4041 of this title.
      Amendment by Pub. L. 105-2 applicable to periods beginning on or
    after the 7th day after Feb. 28, 1997, see section 2(e)(1) of Pub.
    L. 105-2, 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 13241(a) 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(a) 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 1992 AMENDMENT                 
      Section 1920(c) of Pub. L. 102-486 provided that: "The amendments
    made by this section [amending this section] shall apply to
    gasoline removed (as defined in [former] section 4082 of the
    Internal Revenue Code of 1986) or entered after December 31, 1992."

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Amendment by section 11211(a)(1)-(3), (5)(A)-(C) of Pub. L. 101-
    508 applicable, except as otherwise provided, to gasoline removed
    (as defined in [former] section 4082 of this title) after Nov. 30,
    1990, see section 11211(a)(6) of Pub. L. 101-508, set out as a note
    under section 4041 of this title.
      Section 11212(f) of Pub. L. 101-508 provided that:
      "(1) In general. - Except as provided in paragraph (2), the
    amendments made by this section [enacting section 4103 of this
    title and amending this section and sections 4093, 4101, 4222,
    6103, 6416, and 6724 of this title] shall take effect on July 1,
    1991.
      "(2) Registration, etc. - The amendments made by subsections (b),
    (c), and (e) (other than paragraph (2) thereof) [enacting section
    4103 of this title and amending sections 4093, 4101, 4222, 6103,
    and 6724 of this title] shall take effect on December 1, 1990."
      Section 11215(b) of Pub. L. 101-508 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect on
    December 1, 1990."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by section 1017(c)(1), (14) 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)(5) 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.
      Section 6104(b) of Pub. L. 100-647 provided that: "The amendment
    made by this section [amending this section] shall take effect on
    October 1, 1989."

                     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                 
      Section 1703(h) of Pub. L. 99-514 provided that: "The amendments
    made by this section [amending this section and sections 34, 4082,
    4083, 4101, 4221, 6421, 6427, 7210, 7603 to 7605, 7609, and 7610 of
    this title and omitting section 4084 of this title] shall apply to
    gasoline removed (as defined in section 4082 of the Internal
    Revenue Code of 1986, as amended by this section) after December
    31, 1987."
      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 section 732(a)(1), (2) of Pub. L. 98-369 effective,
    except as otherwise provided, as if included in the provisions of
    the Highway Revenue Act of 1982, title V of Pub. L. 97-424, to
    which such amendment relates, see section 736 of Pub. L. 98-369,
    set out as a note under section 4051 of this title.
      Amendment by section 912(b), (f) 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.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by section 511(a)(1), (d)(1) of Pub. L. 97-424
    effective Apr. 1, 1983, see section 511(h)(1) of Pub. L. 97-424,
    set out as a note under section 4041 of this title.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by section 232(b)(3)(A) of Pub. L. 96-223 applicable to
    sales or uses after Sept. 30, 1980, in taxable years ending after
    such date, see section 232(h)(1) of Pub. L. 96-223, set out as an
    Effective Date note under section 40 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Section 221(a)(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 after December 31, 1978."

                     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 1956 AMENDMENT                 
      Amendment by act June 29, 1956, effective July 1, 1956, see
    section 211 of act June 29, 1956, set out as a note under section
    4041 of this title.

                  LIST OF AIRPORTS WITH SECURED TERMINALS              
      Pub. L. 108-357, title VIII, Sec. 853(a)(3)(B), Oct. 22, 2004,
    118 Stat. 1610, provided that: "Not later than December 15, 2004,
    the Secretary of the Treasury shall publish and maintain a list of
    airports which include a secured area in which a terminal is
    located (within the meaning of section 4081(a)(3)(A)(i) of the
    Internal Revenue Code of 1986, as added by this paragraph)."

            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.

            DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES        
      Due date for deposit of taxes imposed by subsec. (a)(2)(A)(ii) of
    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
    1031(g) of Pub. L. 105-34, set out as a note under section 6302 of
    this title.

              MOTOR FUEL TAX ENFORCEMENT ADVISORY COMMISSION          
      Pub. L. 109-59, title XI, Sec. 11141, Aug. 10, 2005, 119 Stat.
    1959, provided that:
      "(a) Establishment. - There is established a Motor Fuel Tax
    Enforcement Advisory Commission (in this section referred to as the
    'Commission').
      "(b) Function. - The Commission shall - 
        "(1) review motor fuel revenue collections, historical and
      current;
        "(2) review the progress of investigations with respect to
      motor fuel taxes;
        "(3) develop and review legislative proposals with respect to
      motor fuel taxes;
        "(4) monitor the progress of administrative regulation projects
      relating to motor fuel taxes;
        "(5) review the results of Federal and State agency cooperative
      efforts regarding motor fuel taxes;
        "(6) review the results of Federal interagency cooperative
      efforts regarding motor fuel taxes; and
        "(7) evaluate and make recommendations to the President and
      Congress regarding - 
          "(A) the effectiveness of existing Federal enforcement
        programs regarding motor fuel taxes,
          "(B) enforcement personnel allocation, and
          "(C) proposals for regulatory projects, legislation, and
        funding.
      "(c) Membership. - 
        "(1) Appointment. - The Commission shall be composed of the
      following representatives appointed by the Chairmen and the
      Ranking Members of the Committee on Finance of the Senate and the
      Committee on Ways and Means of the House of Representatives:
          "(A) At least one representative from each of the following
        Federal entities: the Department of Homeland Security, the
        Department of Transportation - Office of Inspector General, the
        Federal Highway Administration, the Department of Defense, and
        the Department of Justice.
          "(B) At least one representative from the Federation of State
        Tax Administrators.
          "(C) At least one representative from any State department of
        transportation.
          "(D) Two representatives from the highway construction
        industry.
          "(E) Six representatives from industries relating to fuel
        distribution - refiners (two representatives), distributors
        (one representative), pipelines (one representative), and
        terminal operators (two representatives).
          "(F) One representative from the retail fuel industry.
          "(G) Two representatives from the staff of the Committee on
        Finance of the Senate and two representatives from the staff of
        the Committee on Ways and Means of the House of
        Representatives.
        "(2) Terms. - Members shall be appointed for the life of the
      Commission.
        "(3) Vacancies. - A vacancy in the Commission shall be filled
      in the manner in which the original appointment was made.
        "(4) Travel expenses. - Members shall serve without pay but
      shall receive travel expenses, including per diem in lieu of
      subsistence, in accordance with sections 5702 and 5703 of title
      5, United States Code.
        "(5) Chairman. - The Chairman of the Commission shall be
      elected by the members.
      "(d) Funding. - Such sums as are necessary shall be available
    from the Highway Trust fund for the expenses of the Commission.
      "(e) Consultation. - Upon request of the Commission,
    representatives of the Department of the Treasury and the Internal
    Revenue Service shall be available for consultation to assist the
    Commission in carrying out its duties under this section.
      "(f) Obtaining Data. - The Commission may secure directly from
    any department or agency of the United States, information (other
    than information required by any law to be kept confidential by
    such department or agency) necessary for the Commission to carry
    out its duties under this section. Upon request of the Commission,
    the head of that department or agency shall furnish such
    nonconfidential information to the Commission. The Commission shall
    also gather evidence through such means as it may deem appropriate,
    including through holding hearings and soliciting comments by means
    of Federal Register notices.
      "(g) Termination. - The Commission shall terminate as of the
    close of September 30, 2009."

                            FLOOR STOCKS TAXES                        
      Pub. L. 108-357, title VIII, Sec. 853(f), Oct. 22, 2004, 118
    Stat. 1614, provided that:
      "(1) In general. - There is hereby imposed on aviation-grade
    kerosene held on January 1, 2005, by any person a tax equal to - 
        "(A) the tax which would have been imposed before such date on
      such kerosene had the amendments made by this section [amending
      this section and sections 4041, 4082, 4083, 4101, 4103, 4221,
      6206, 6416, 6427, 6724, 9502, and 9508 of this title,
      redesignating subpart C of part III of subchapter A of chapter 32
      of this title as subpart B of part III of subchapter A of chapter
      32 of this title, and repealing former subpart B of part III of
      subchapter A of chapter 32 of this title] been in effect at all
      times before such date, reduced by
        "(B) the sum of - 
          "(i) the tax imposed before such date on such kerosene under
        section 4091 of the Internal Revenue Code of 1986, as in effect
        on such date, and
          "(ii) in the case of kerosene held exclusively for such
        person's own use, the amount which such person would (but for
        this clause) reasonably expect (as of such date) to be paid as
        a refund under section 6427(l) of such Code with respect to
        such kerosene.
      "(2) Exception for fuel held in aircraft fuel tank. - Paragraph
    (1) shall not apply to kerosene held in the fuel tank of an
    aircraft on January 1, 2005.
      "(3) Liability for tax and method of payment. - 
        "(A) Liability for tax. - The person holding the kerosene on
      January 1, 2005, to which the tax imposed by paragraph (1)
      applies shall be liable for such tax.
        "(B) Method and time for payment. - The tax imposed by
      paragraph (1) shall be paid at such time and in such manner as
      the Secretary of the Treasury (or the Secretary's delegate) shall
      prescribe, including the nonapplication of such tax on de minimis
      amounts of kerosene.
      "(4) Transfer of floor stock tax revenues to trust funds. - For
    purposes of determining the amount transferred to any trust fund,
    the tax imposed by this subsection shall be treated as imposed by
    section 4081 of the Internal Revenue Code of 1986 - 
        "(A) in any case in which tax was not imposed by section 4091
      of such Code, at the Leaking Underground Storage Tank Trust Fund
      financing rate under such section to the extent of 0.1 cents per
      gallon, and
        "(B) at the rate under section 4081(a)(2)(A)(iv) of such Code
      to the extent of the remainder.
      "(5) Held by a person. - For purposes of this subsection,
    kerosene shall be considered as held by a person if title thereto
    has passed to such person (whether or not delivery to the person
    has been made).
      "(6) Other laws applicable. - All provisions of law, including
    penalties, applicable with respect to the tax imposed by section
    4081 of such Code shall, insofar as applicable and not inconsistent
    with the provisions of this subsection, apply with respect to the
    floor stock tax imposed by paragraph (1) to the same extent as if
    such tax were imposed by such section."
      Section 1032(g) of Pub. L. 105-34 provided that:
      "(1) Imposition of tax. - In the case of kerosene which is held
    on July 1, 1998, by any person, there is hereby imposed a floor
    stocks tax of 24.4 cents per gallon.
      "(2) Liability for tax and method of payment. - 
        "(A) Liability for tax. - A person holding kerosene on July 1,
      1998, to which the tax imposed by paragraph (1) applies shall be
      liable for such tax.
        "(B) Method of payment. - The tax imposed by paragraph (1)
      shall be paid in such manner as the Secretary shall prescribe.
        "(C) Time for payment. - The tax imposed by paragraph (1) shall
      be paid on or before August 31, 1998.
      "(3) Definitions. - For purposes of this subsection - 
        "(A) Held by a person. - Kerosene shall be considered as 'held
      by a person' if title thereto has passed to such person (whether
      or not delivery to the person has been made).
        "(B) Secretary. - The term 'Secretary' means the Secretary of
      the Treasury or his delegate.
      "(4) Exception for exempt uses. - The tax imposed by paragraph
    (1) shall not apply to kerosene held by any person exclusively for
    any use to the extent a credit or refund of the tax imposed by
    section 4081 of the Internal Revenue Code of 1986 is allowable for
    such use.
      "(5) Exception for fuel held in vehicle tank. - No tax shall be
    imposed by paragraph (1) on kerosene held in the tank of a motor
    vehicle or motorboat.
      "(6) Exception for certain amounts of fuel. - 
        "(A) In general. - No tax shall be imposed by paragraph (1) on
      kerosene held on July 1, 1998, by any person if the aggregate
      amount of kerosene held by such person on such date does not
      exceed 2,000 gallons. The preceding sentence shall apply only if
      such person submits to the Secretary (at the time and in the
      manner required by the Secretary) such information as the
      Secretary shall require for purposes of this paragraph.
        "(B) Exempt fuel. - For purposes of subparagraph (A), there
      shall not be taken into account fuel held by any person which is
      exempt from the tax imposed by paragraph (1) by reason of
      paragraph (4) or (5).
        "(C) Controlled groups. - For purposes of this paragraph - 
          "(i) Corporations. - 
            "(I) In general. - All persons treated as a controlled
          group shall be treated as 1 person.
            "(II) Controlled group. - The term 'controlled group' has
          the meaning given to such term by subsection (a) of section
          1563 of such Code; except that for such purposes the phrase
          'more than 50 percent' shall be substituted for the phrase
          'at least 80 percent' each place it appears in such
          subsection.
          "(ii) Nonincorporated persons under common control. - Under
        regulations prescribed by the Secretary, principles similar to
        the principles of clause (i) shall apply to a group of persons
        under common control where 1 or more of such persons is not a
        corporation.
      "(7) Coordination with section 4081. - No tax shall be imposed by
    paragraph (1) on kerosene to the extent that tax has been (or will
    be) imposed on such kerosene under section 4081 or 4091 of such
    Code.
      "(8) Other laws applicable. - All provisions of law, including
    penalties, applicable with respect to the taxes imposed by section
    4081 of such Code shall, insofar as applicable and not inconsistent
    with the provisions of this subsection, apply with respect to the
    floor stock taxes imposed by paragraph (1) to the same extent as if
    such taxes were imposed by such section 4081."
      Section 2(d) of Pub. L. 105-2 provided that:
      "(1) Imposition of tax. - In the case of any aviation liquid on
    which tax was imposed under section 4081 or 4091 of the Internal
    Revenue Code of 1986 before the tax effective date and which is
    held on such date by any person, there is hereby imposed a floor
    stocks tax of - 
        "(A) 15 cents per gallon in the case of aviation gasoline, and
        "(B) 17.5 cents per gallon in the case of aviation fuel.
      "(2) Liability for tax and method of payment. - 
        "(A) Liability for tax. - A person holding, on the tax
      effective date, any aviation liquid to which the tax imposed by
      paragraph (1) applies shall be liable for such tax.
        "(B) Method of payment. - The tax imposed by paragraph (1)
      shall be paid in such manner as the Secretary shall prescribe.
        "(C) Time for payment. - The tax imposed by paragraph (1) shall
      be paid on or before the first day of the 5th month beginning
      after the tax effective date.
      "(3) Definitions. - For purposes of this subsection - 
        "(A) Tax effective date. - The term 'tax effective date' means
      the date which is 7 days after the date of the enactment of this
      Act [Feb. 28, 1997].
        "(B) Aviation liquid. - The term 'aviation liquid' means
      aviation gasoline and aviation fuel.
        "(C) Aviation gasoline. - The term 'aviation gasoline' has the
      meaning given such term in section 4081 of such Code.
        "(D) Aviation fuel. - The term 'aviation fuel' has the meaning
      given such term by section 4093 of such Code.
        "(E) Held by a person. - Aviation liquid shall be considered as
      'held by a person' if title thereto has passed to such person
      (whether or not delivery to the person has been made).
        "(F) Secretary. - The term 'Secretary' means the Secretary of
      the Treasury or the Secretary's delegate.
      "(4) Exception for exempt uses. - The tax imposed by paragraph
    (1) shall not apply to - 
        "(A) aviation liquid held by any person on the tax effective
      date exclusively for any use for which a credit or refund of the
      entire tax imposed by section 4081 or 4091 of such Code (as the
      case may be) is allowable for such liquid purchased on or after
      such tax effective date for such use, or
        "(B) aviation fuel held by any person on the tax effective date
      exclusively for any use described in section 4092(b) of such
      Code.
      "(5) Exception for certain amounts of fuel. - 
        "(A) In general. - No tax shall be imposed by paragraph (1) on
      any aviation liquid held on the tax effective date by any person
      if the aggregate amount of such liquid (determined separately for
      aviation gasoline and aviation fuel) held by such person on such
      date does not exceed 2,000 gallons. The preceding sentence shall
      apply only if such person submits to the Secretary (at the time
      and in the manner required by the Secretary) such information as
      the Secretary shall require for purposes of this paragraph.
        "(B) Exempt fuel. - Any liquid to which the tax imposed by
      paragraph (1) does not apply by reason of paragraph (4) shall not
      be taken into account under subparagraph (A).
        "(C) Controlled groups. - For purposes of this paragraph - 
          "(i) Corporations. - 
            "(I) In general. - All persons treated as a controlled
          group shall be treated as 1 person.
            "(II) Controlled group. - The term 'controlled group' has
          the meaning given such term by subsection (a) of section 1563
          of such Code; except that for such purposes, the phrase 'more
          than 50 percent' shall be substituted for the phrase 'at
          least 80 percent' each place it appears in such subsection.
          "(ii) Nonincorporated persons under common control. - Under
        regulations prescribed by the Secretary, principles similar to
        the principles of clause (i) shall apply to a group of persons
        under common control where 1 or more of such persons is not a
        corporation.
      "(6) Other laws applicable. - All provisions of law, including
    penalties, applicable with respect to the taxes imposed by section
    4081 or 4091 of such Code shall, insofar as applicable and not
    inconsistent with the provisions of this subsection, apply with
    respect to the floor stocks taxes imposed by paragraph (1) to the
    same extent as if such taxes were imposed by such section 4081 or
    4091, as the case may be."
      Section 13241(h) of Pub. L. 103-66 provided that:
      "(1) Imposition of tax. - In the case of gasoline, diesel fuel,
    and aviation fuel on which tax was imposed under section 4081 or
    4091 of the Internal Revenue Code of 1986 before October 1, 1993,
    and which is held on such date by any person, there is hereby
    imposed a floor stocks tax of 4.3 cents per gallon on such
    gasoline, diesel fuel, and aviation fuel.
      "(2) Liability for tax and method of payment. - 
        "(A) Liability for tax. - A person holding gasoline, diesel
      fuel, or aviation fuel on October 1, 1993, to which the tax
      imposed by paragraph (1) applies shall be liable for such tax.
        "(B) Method of payment. - The tax imposed by paragraph (1)
      shall be paid in such manner as the Secretary shall prescribe.
        "(C) Time for payment. - The tax imposed by paragraph (1) shall
      be paid on or before November 30, 1993.
      "(3) Definitions. - For purposes of this subsection - 
        "(A) Held by a person. - Gasoline, diesel fuel, and aviation
      fuel shall be considered as 'held by a person' if title thereto
      has passed to such person (whether or not delivery to the person
      has been made).
        "(B) Gasoline. - The term 'gasoline' has the meaning given such
      term by section 4082 [see section 4083] of such Code.
        "(C) Diesel fuel. - The term 'diesel fuel' has the meaning
      given such term by section 4092 [see section 4083] of such Code.
        "(D) Aviation fuel. - The term 'aviation fuel' has the meaning
      given such term by section 4092 [see section 4093] of such Code.
        "(E) Secretary. - The term 'Secretary' means the Secretary of
      the Treasury or his delegate.
      "(4) Exception for exempt uses. - The tax imposed by paragraph
    (1) shall not apply to gasoline, diesel fuel, or aviation fuel held
    by any person exclusively for any use to the extent a credit or
    refund of the tax imposed by section 4081 or 4091 of such Code, as
    the case may be, is allowable for such use.
      "(5) Exception for fuel held in vehicle tank. - No tax shall be
    imposed by paragraph (1) on gasoline or diesel fuel held in the
    tank of a motor vehicle or motorboat.
      "(6) Exception for certain amounts of fuel. - 
        "(A) In general. - No tax shall be imposed by paragraph (1) - 
          "(i) on gasoline held on October 1, 1993, by any person if
        the aggregate amount of gasoline held by such person on such
        date does not exceed 4,000 gallons, and
          "(ii) on diesel fuel or aviation fuel held on October 1,
        1993, by any person if the aggregate amount of diesel fuel or
        aviation fuel held by such person on such date does not exceed
        2,000 gallons.
      The preceding sentence shall apply only if such person submits to
      the Secretary (at the time and in the manner required by the
      Secretary) such information as the Secretary shall require for
      purposes of this paragraph.
        "(B) Exempt fuel. - For purposes of subparagraph (A), there
      shall not be taken into account fuel held by any person which is
      exempt from the tax imposed by paragraph (1) by reason of
      paragraph (4) or (5).
        "(C) Controlled groups. - For purposes of this paragraph - 
          "(i) Corporations. - 
            "(I) In general. - All persons treated as a controlled
          group shall be treated as 1 person.
            "(II) Controlled group. - The term 'controlled group' has
          the meaning given to such term by subsection (a) of section
          1563 of such Code; except that for such purposes the phrase
          'more than 50 percent' shall be substituted for the phrase
          'at least 80 percent' each place it appears in such
          subsection.
          "(ii) Nonincorporated persons under common control. - Under
        regulations prescribed by the Secretary, principles similar to
        the principles of clause (i) shall apply to a group of persons
        under common control where 1 or more of such persons is not a
        corporation.
      "(7) Other law applicable. - All provisions of law, including
    penalties, applicable with respect to the taxes imposed by section
    4081 of such Code in the case of gasoline and section 4091 of such
    Code in the case of diesel fuel and aviation fuel shall, insofar as
    applicable and not inconsistent with the provisions of this
    subsection, apply with respect to the floor stock taxes imposed by
    paragraph (1) to the same extent as if such taxes were imposed by
    such section 4081 or 4091."
      Section 13243 of Pub. L. 103-66 provided that:
      "(a) In General. - There is hereby imposed a floor stocks tax on
    diesel fuel held by any person on January 1, 1994, if - 
        "(1) no tax was imposed on such fuel under section 4041(a) or
      4091 of the Internal Revenue Code of 1986 as in effect on
      December 31, 1993, and
        "(2) tax would have been imposed by section 4081 of such Code,
      as amended by this Act, on any prior removal, entry, or sale of
      such fuel had such section 4081 applied to such fuel for periods
      before January 1, 1994.
      "(b) Rate of Tax. - The rate of the tax imposed by subsection (a)
    shall be the amount of tax which would be imposed under section
    4081 of the Internal Revenue Code of 1986 if there were a taxable
    sale of such fuel on such date.
      "(c) Liability and Payment of Tax. - 
        "(1) Liability for tax. - A person holding the diesel fuel on
      January 1, 1994, to which the tax imposed by this section applies
      shall be liable for such tax.
        "(2) Method of payment. - The tax imposed by this section shall
      be paid in such manner as the Secretary shall prescribe.
        "(3) Time for payment. - The tax imposed by this section shall
      be paid on or before July 31, 1994.
      "(d) Definitions. - For purposes of this section - 
        "(1) Diesel fuel. - The term 'diesel fuel' has the meaning
      given such term by section 4083(a) of such Code.
        "(2) Secretary. - The term 'Secretary' means the Secretary of
      the Treasury or his delegate.
      "(e) Exceptions. - 
        "(1) Persons entitled to credit or refund. - The tax imposed by
      this section shall not apply to fuel held by any person
      exclusively for any use to the extent a credit or refund of the
      tax imposed by section 4081 is allowable for such use.
        "(2) Compliance with dyeing required. - Paragraph (1) shall not
      apply to the holder of any fuel if the holder of such fuel fails
      to comply with any requirement imposed by the Secretary with
      respect to dyeing and marking such fuel.
      "(f) Other Laws Applicable. - All provisions of law, including
    penalties, applicable with respect to the taxes imposed by section
    4081 of such Code shall, insofar as applicable and not inconsistent
    with the provisions of this section, apply with respect to the
    floor stock taxes imposed by this section to the same extent as if
    such taxes were imposed by such section 4081."
      Section 11211(j) of Pub. L. 101-508 imposed a floor stocks tax on
    (A) gasoline and diesel fuel on which tax was imposed under section
    4081 or 4091 of this title before Dec. 1, 1990, and which was held
    on such date by any person, or (B) diesel fuel on which no tax was
    imposed under section 4091 of this title at the Highway Trust Fund
    financing rate before Dec. 1, 1990, and which was held on such date
    by any person for use as fuel in a train.
      Section 1703(f) of Pub. L. 99-514, as amended by Pub. L. 100-647,
    title I, Sec. 1017(c)(13), title II, Sec. 2001(d)(4), Nov. 10,
    1988, 102 Stat. 3577, 3595, imposed a floor stocks tax at the rate
    of 9.1 cents per gallon on gasoline subject to tax under section
    4081 of this title which, on Jan. 1, 1988, was held by a dealer for
    sale, and with respect to which no tax had been imposed under such
    section.

                     STUDY OF EVASION OF GASOLINE TAX                 
      Section 1703(g) of Pub. L. 99-514 directed Secretary of the
    Treasury or his delegate to conduct a study of incidence of evasion
    of gasoline tax, with report of the study to be submitted, not
    later than Dec. 31, 1986, to Committee on Ways and Means of House
    of Representatives and Committee on Finance of Senate.

           EXTENSION OF PAYMENT DUE DATE FOR CERTAIN FUEL TAXES       
      Section 518 of Pub. L. 97-424, as amended by Pub. L. 98-369, div.
    A, title VII, Sec. 734(i), July 18, 1984, 98 Stat. 980; Pub. L. 99-
    514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(a) 14-Day Extension. - The Secretary shall prescribe
    regulations which permit any qualified person whose liability for
    tax under section 4081 of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954] is payable with respect to semi-monthly
    periods to pay such tax on or before the day which is 14 days after
    the close of such semi-monthly period if such payment is made by
    wire transfer to, except as provided in regulations prescribed by
    the Secretary of the Treasury or his delegate, any Federal Reserve
    Bank.
      "(b) Qualified Person Defined. - For purposes of this section - 
        "(1) In general. - The term 'qualified person' means - 
          "(A) any person other than any person whose average daily
        production of crude oil for the preceding calendar quarter
        exceeds 1,000 barrels, and
          "(B) any independent refiner (within the meaning of section
        4995(b)(4) of such Code).
        "(2) Aggregation rules. - For purposes of paragraph (1), in
      determining whether any person's production exceeds 1,000 barrels
      per day, rules similar to the rules of section 4992(e) of the
      Internal Revenue Code of 1986 shall apply.
      "(c) Special Rule Where 14th Day Falls on Saturday, Sunday, or
    Holiday. - If, but for this subsection, the due date under
    subsection (a) would fall on a Saturday, Sunday, or a holiday in
    the District of Columbia, such due date shall be deemed to be the
    immediately preceding day which is not a Saturday, Sunday, or such
    a holiday."

          STUDY BY SECRETARY OF THE TREASURY; REPORT TO CONGRESS      
      Study respecting portion of taxes imposed by this section is
    attributable to fuel used in recreational motorboats and report to
    Congress no later than 2 years after Oct. 14, 1980, see Pub. L. 96-
    451, title II, Sec. 204, Oct. 14, 1980, 94 Stat. 1988, set out as
    a note under section 4041 of this title.

           EXPEDITION OF CERTAIN ETHANOL PRODUCTION APPLICATIONS       
      Section 221(d) of Pub. L. 95-618 directed Secretary of the
    Treasury to expedite applications submitted by persons with respect
    to the production of ethanol for use in producing gasoline and that
    the Secretary develop expeditious procedures for processing such
    applications, prior to repeal by Pub. L. 96-223, Sec. 232(e)(2)(E),
    Apr. 2, 1980, 94 Stat. 280.

-End-

-CITE-
    26 USC Sec. 4082                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart A - Motor and Aviation Fuels

-HEAD-
    Sec. 4082. Exemptions for diesel fuel and kerosene

-STATUTE-
    (a) In general
      The tax imposed by section 4081 (other than such tax at the
    Leaking Underground Storage Tank Trust Fund financing rate imposed
    in all cases other than for export) shall not apply to diesel fuel
    and kerosene - 
        (1) which the Secretary determines is destined for a nontaxable
      use,
        (2) which is indelibly dyed by mechanical injection in
      accordance with regulations which the Secretary shall prescribe,
      and
        (3) which meets such marking requirements (if any) as may be
      prescribed by the Secretary in regulations.

    Such regulations shall allow an individual choice of dye color
    approved by the Secretary or chosen from any list of approved dye
    colors that the Secretary may publish.
    (b) Nontaxable use
      For purposes of this section, the term "nontaxable use" means - 
        (1) any use which is exempt from the tax imposed by section
      4041(a)(1) other than by reason of a prior imposition of tax,
        (2) any use in a train, and
        (3) any use described in section 4041(a)(1)(C)(iii)(II).

    The term "nontaxable use" does not include the use of kerosene in
    an aircraft and such term shall not include any use described in
    section 6421(e)(2)(C).
    (c) Exception to dyeing requirements
      Paragraph (2) of subsection (a) shall not apply with respect to
    any diesel fuel and kerosene - 
        (1) removed, entered, or sold in a State for ultimate sale or
      use in an area of such State during the period such area is
      exempted from the fuel dyeing requirements under subsection (i)
      of section 211 of the Clean Air Act (as in effect on the date of
      the enactment of this subsection) by the Administrator of the
      Environmental Protection Agency under paragraph (4) of such
      subsection (i) (as so in effect), and
        (2) the use of which is certified pursuant to regulations
      issued by the Secretary.
    (d) Additional exceptions to dyeing requirements for kerosene
      (1) Use for non-fuel feedstock purposes
        Subsection (a)(2) shall not apply to kerosene - 
          (A) received by pipeline or vessel for use by the person
        receiving the kerosene in the manufacture or production of any
        substance (other than gasoline, diesel fuel, or special fuels
        referred to in section 4041), or
          (B) to the extent provided in regulations, removed or entered
        - 
            (i) for such a use by the person removing or entering the
          kerosene, or
            (ii) for resale by such person for such a use by the
          purchaser,

      but only if the person receiving, removing, or entering the
      kerosene and such purchaser (if any) are registered under section
      4101 with respect to the tax imposed by section 4081.
      (2) Wholesale distributors
        To the extent provided in regulations, subsection (a)(2) shall
      not apply to kerosene received by a wholesale distributor of
      kerosene if such distributor - 
          (A) is registered under section 4101 with respect to the tax
        imposed by section 4081 on kerosene, and
          (B) sells kerosene exclusively to ultimate vendors described
        in section 6427(l)(5)(B) with respect to kerosene.
    (e) Kerosene removed into an aircraft
      In the case of kerosene which is exempt from the tax imposed by
    section 4041(c) (other than by reason of a prior imposition of tax)
    and which is removed from any refinery or terminal directly into
    the fuel tank of an aircraft, the rate of tax under section
    4081(a)(2)(A)(iii) shall be zero. For purposes of this subsection,
    any removal described in section 4081(a)(3)(A) shall be treated as
    a removal from a terminal but only if such terminal is located
    within a secure area of an airport.
    (f) Regulations
      The Secretary shall prescribe such regulations as may be
    necessary to carry out this section, including regulations
    requiring the conspicuous labeling of retail diesel fuel and
    kerosene pumps and other delivery facilities to assure that persons
    are aware of which fuel is available only for nontaxable uses.
    (g) Cross reference
          For tax on train and certain bus uses of fuel purchased tax-
        free, see subsections (a)(1) and (d)(3) of section 4041.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 483; Pub. L. 86-342, title II,
    Sec. 201(e)(1), (2), Sept. 21, 1959, 73 Stat. 615; Pub. L. 89-44,
    title VIII, Sec. 802(a)(1), (b)(1), June 21, 1965, 79 Stat. 159;
    Pub. L. 91-258, title II, Sec. 205(c)(6), May 21, 1970, 84 Stat.
    242; Pub. L. 98-369, div. A, title VII, Secs. 733(a), 734(c)(1),
    July 18, 1984, 98 Stat. 977, 979; Pub. L. 99-514, title XVII, Sec.
    1703(a), Oct. 22, 1986, 100 Stat. 2775; Pub. L. 103-66, title XIII,
    Sec. 13242(a), Aug. 10, 1993, 107 Stat. 517; Pub. L. 104-188, title
    I, Sec. 1801(a), Aug. 20, 1996, 110 Stat. 1891; Pub. L. 105-34,
    title X, Sec. 1032(c)(1), (2), (e)(3)(A), Aug. 5, 1997, 111 Stat.
    933, 935; Pub. L. 105-206, title VI, Sec. 6010(h)(3), (4), July 22,
    1998, 112 Stat. 815; Pub. L. 108-357, title II, Sec. 241(a)(2)(B),
    title VIII, Secs. 851(d)(2), 853(a)(5), 854(a), 857(a), Oct. 22,
    2004, 118 Stat. 1438, 1608, 1611, 1615, 1617; Pub. L. 109-58, title
    XIII, Sec. 1362(b)(1), Aug. 8, 2005, 119 Stat. 1059; Pub. L. 109-
    59, title XI, Sec. 11161(a)(4)(A), (E), (b)(3)(C), Aug. 10, 2005,
    119 Stat. 1970, 1971; Pub. L. 109-432, div. A, title IV, Sec.
    420(b)(2), Dec. 20, 2006, 120 Stat. 2969.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Subsection (i) of section 211 of the Clean Air Act, referred to
    in subsec. (c)(1), is classified to section 7545(i) of Title 42,
    The Public Health and Welfare.
      The date of the enactment of this subsection, referred to in
    subsec. (c)(1), is the date of enactment of Pub. L. 104-188, which
    was approved Aug. 20, 1996.

-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (d)(2)(B). Pub. L. 109-432 substituted
    "6427(l)(5)(B)" for "6427(l)(6)(B)".
      2005 - Subsec. (a). Pub. L. 109-58 inserted "(other than such tax
    at the Leaking Underground Storage Tank Trust Fund financing rate
    imposed in all cases other than for export)" after "section 4081"
    in introductory provisions.
      Subsec. (b). Pub. L. 109-59, Sec. 11161(a)(4)(A), struck out
    "aviation-grade" before "kerosene" in concluding provisions.
      Subsec. (d)(2)(B). Pub. L. 109-59, Sec. 11161(b)(3)(C),
    substituted "section 6427(l)(6)(B)" for "section 6427(l)(5)(B)".
      Subsec. (e). Pub. L. 109-59, Sec. 11161(a)(4)(E), in heading
    substituted "Kerosene removed into an aircraft" for "Aviation-grade
    kerosene" and in text struck out "aviation-grade" before
    "kerosene", substituted "section 4081(a)(2)(A)(iii)" for "section
    4081(a)(2)(A)(iv)", and inserted at end "For purposes of this
    subsection, any removal described in section 4081(a)(3)(A) shall be
    treated as a removal from a terminal but only if such terminal is
    located within a secure area of an airport."
      2004 - Subsec. (a)(2). Pub. L. 108-357, Sec. 854(a), inserted "by
    mechanical injection" after "indelibly dyed".
      Subsec. (b). Pub. L. 108-357, Sec. 853(a)(5)(B)(i), inserted at
    end "The term 'nontaxable use' does not include the use of aviation-
    grade kerosene in an aircraft."
      Pub. L. 108-357, Sec. 851(d)(2), which directed amendment of
    subsec. (b) by inserting "and such term shall not include any use
    described in section 6421(e)(2)(C)" before period at end, was
    executed by making the insertion after amendment by Pub. L. 108-
    357, Sec. 853(a)(5)(B)(i), to reflect the probable intent of
    Congress. See above.
      Subsec. (b)(3). Pub. L. 108-357, Sec. 857(a), amended par. (3)
    generally. Prior to amendment, par. (3) read as follows: "any use
    described in section 6427(b)(1) (after the application of section
    6427(b)(3))."
      Subsec. (d). Pub. L. 108-357, Sec. 853(a)(5)(B)(ii), redesignated
    pars. (2) and (3) as (1) and (2), respectively, and struck out
    heading and text of former par. (1). Text read as follows:
    "Subsection (a)(2) shall not apply to aviation-grade kerosene (as
    determined under regulations prescribed by the Secretary) which the
    Secretary determines is destined for use as a fuel in an aircraft."
      Subsec. (e). Pub. L. 108-357, Sec. 853(a)(5)(A), added subsec.
    (e). Former subsec. (e) redesignated (f).
      Subsec. (f). Pub. L. 108-357, Sec. 853(a)(5)(A), redesignated
    subsec. (e) as (f). Former subsec. (f) redesignated (g).
      Subsec. (g). Pub. L. 108-357, Sec. 853(a)(5)(A), redesignated
    subsec. (f) as (g).
      Pub. L. 108-357, Sec. 241(a)(2)(B), which directed substitution
    of "subsections (a)(1) and (d)(3) of section 4041" for "section
    4041(a)(1)" in subsec. (f), was executed by making the substitution
    in subsec. (g) to reflect the probable intent of Congress and the
    amendment by Pub. L. 108-357, Sec. 853(a)(5)(A). See Amendment note
    above and Effective Date of 2004 Amendment notes below.
      1998 - Subsec. (d)(1). Pub. L. 105-206, Sec. 6010(h)(3),
    reenacted heading without change and amended text of par. (1)
    generally. Prior to amendment, text read as follows: "Subsection
    (a)(2) shall not apply to a removal, entry, or sale of aviation-
    grade kerosene (as determined under regulations prescribed by the
    Secretary) if the person receiving the kerosene is registered under
    section 4101 with respect to the tax imposed by section 4091."
      Subsec. (d)(3). Pub. L. 105-206, Sec. 6010(h)(4), substituted
    "kerosene received by" for "a removal, entry, or sale of kerosene
    to" in introductory provisions.
      1997 - Pub. L. 105-34, Sec. 1032(e)(3)(A), inserted "and
    kerosene" after "diesel fuel" in section catchline.
      Subsecs. (a), (c). Pub. L. 105-34, Sec. 1032(c)(1), substituted
    "diesel fuel and kerosene" for "diesel fuel" in introductory
    provisions.
      Subsec. (d). Pub. L. 105-34, Sec. 1032(c)(2), added subsec. (d).
    Former subsec. (d) redesignated (e).
      Pub. L. 105-34, Sec. 1032(c)(1), substituted "diesel fuel and
    kerosene" for "diesel fuel".
      Subsecs. (e), (f). Pub. L. 105-34, Sec. 1032(c)(2), redesignated
    subsecs. (d) and (e) as (e) and (f), respectively.
      1996 - Subsecs. (c) to (e). Pub. L. 104-188 added subsec. (c) and
    redesignated former subsecs. (c) and (d) as (d) and (e),
    respectively.
      1993 - Pub. L. 103-66 amended heading and text generally. Prior
    to amendment, text read as follows:
      "(a) Gasoline. - For purposes of this subpart, the term
    'gasoline' includes, to the extent prescribed in regulations - 
        "(1) gasoline blend stocks, and
        "(2) products commonly used as additives in gasoline.
    For purposes of paragraph (1), the term 'gasoline blend stocks'
    means any petroleum product component of gasoline.
      "(b) Certain Uses Defined as Removal. - If a refiner, importer,
    terminal operator, blender, or compounder uses (other than in the
    production of gasoline or special fuels referred to in section
    4041) gasoline refined, imported, blended, or compounded by him,
    such use shall for the purposes of this chapter be considered a
    removal."
      1986 - Subsec. (a). Pub. L. 99-514 amended subsec. (a) generally,
    substituting definitions of "gasoline" and "gasoline blended
    stocks" for definition of "producer".
      Subsec. (b). Pub. L. 99-514 amended subsec. (b) generally,
    substituting provisions that certain use of gasoline be considered
    removal for provisions defining "gasoline".
      Subsecs. (c) to (e). Pub. L. 99-514, in amending section
    generally, struck out subsecs. (c) to (e) which defined "sales",
    "wholesale distributor", and "producer", respectively.
      1984 - Subsec. (d). Pub. L. 98-369, Sec. 733(a), in amending
    subsec. (d) generally, redesignated existing provisions of par. (1)
    as subpar. (A) and added subpar. (B), and in par. (2) inserted "but
    only if such person" before "elects".
      Subsec. (e). Pub. L. 98-369, Sec. 734(c)(1), added subpar. (e).
      1970 - Subsec. (c). Pub. L. 91-258 substituted "special fuels
    referred to in section 4041" for "special motor fuels referred to
    in section 4041(b)".
      1965 - Subsec. (b). Pub. L. 89-44, Sec. 802(a)(1), substituted
    "gasoline which are suitable for use as a motor fuel" for "gasoline
    (including casinghead and natural gasoline".
      Subsec. (d)(2). Pub. L. 89-44, Sec. 802(b)(1), struck out "and
    give a bond" after "elects to register".
      1959 - Subsec. (a). Pub. L. 86-342, Sec. 201(e)(1), inserted
    reference to wholesale distributor.
      Subsec. (d). Pub. L. 86-342, Sec. 201(e)(2), added subsec. (d).

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Amendment by Pub. L. 109-432 applicable to kerosene sold after
    Sept. 30, 2005, with special rule for pending claims, see section
    420(c) of Pub. L. 109-432, set out as a note under section 6427 of
    this title.

                     EFFECTIVE DATE OF 2005 AMENDMENTS                 
      Amendment by Pub. L. 109-59 applicable to fuels or liquids
    removed, entered, or sold after Sept. 30, 2005, see section
    11161(e) of Pub. L. 109-59, set out as a note under section 4041 of
    this title.
      Amendment by Pub. L. 109-58 effective Oct. 1, 2005, and
    applicable to fuel entered, removed, or sold after Sept. 30, 2005,
    see section 1362(d) of Pub. L. 109-58, set out as a note under
    section 4041 of this title.

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by section 241(a)(2)(B) of Pub. L. 108-357 effective
    Jan. 1, 2005, see section 241(c) of Pub. L. 108-357, set out as a
    note under section 4041 of this title.
      Pub. L. 108-357, title VIII, Sec. 851(d)(4), Oct. 22, 2004, 118
    Stat. 1609, provided that: "The amendments made by this subsection
    [amending this section and sections 6421 and 6427 of this title]
    shall apply to taxable years beginning after the date of the
    enactment of this Act [Oct. 22, 2004]."
      Amendment by section 853(a)(5) of Pub. L. 108-357 applicable to
    aviation-grade kerosene removed, entered, or sold after Dec. 31,
    2004, see section 853(e) of Pub. L. 108-357, set out as a note
    under section 4041 of this title.
      Pub. L. 108-357, title VIII, Sec. 854(d), Oct. 22, 2004, 118
    Stat. 1616, provided that: "The amendments made by subsections (a)
    and (c) [enacting section 6715A of this title and amending this
    section] shall take effect on the 180th day after the date on which
    the Secretary issues the regulations described in subsection (b)
    [set out as a note below] [Such regulations were issued effective
    Oct. 24, 2005. See 70 F.R. 21332.]."
      Pub. L. 108-357, title VIII, Sec. 857(d), Oct. 22, 2004, 118
    Stat. 1617, provided that: "The amendments made by this section
    [amending this section and section 6427 of this title] shall apply
    to fuel sold after December 31, 2004."

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      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.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by Pub. L. 105-34 effective July 1, 1998, see section
    1032(f)(1) of Pub. L. 105-34, as amended, set out as a note under
    section 4041 of this title.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Section 1801(b) of Pub. L. 104-188 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to fuel removed, entered, or sold on or after the first day
    of the first calendar quarter beginning after the date of the
    enactment of this Act [Aug. 20, 1996]."

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Amendment by 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 1986 AMENDMENT                 
      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.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Section 733(b) of Pub. L. 98-369 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect on
    the first day of the first calendar quarter beginning after the
    date of the enactment of this Act [July 18, 1984]."
      Section 734(c)(3) of Pub. L. 98-369 provided that: "The
    amendments made by this subsection [amending this section and
    section 6427 of this title] shall take effect on the first day of
    the first calendar quarter beginning after the date of the
    enactment of this Act [July 18, 1984]."

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Amendment by Pub. L. 91-258 effective July 1, 1970, see section
    211(a) of Pub. L. 91-258, set out as a note under section 4041 of
    this title.

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Section 802(d)(1) of Pub. L. 89-44 provided that: "The amendments
    made by subsections (a)(1), (b), and (c) [amending this section and
    sections 4101, 4222, 7103, and 7232 of this title] shall apply with
    respect to articles sold on or after July 1, 1965."

                     EFFECTIVE DATE OF 1959 AMENDMENT                 
      Section 201(e)(3) of Pub. L. 86-342 provided that: "The
    amendments made by paragraphs (1) and (2) [amending this section]
    shall take effect on January 1, 1960."

                                REGULATIONS                            
      Pub. L. 108-357, title VIII, Sec. 854(b), Oct. 22, 2004, 118
    Stat. 1615, provided that: "Not later than 180 days after the date
    of the enactment of this Act [Oct. 22, 2004], the Secretary of the
    Treasury shall issue regulations regarding mechanical dye injection
    systems described in the amendment made by subsection (a) [amending
    this section], and such regulations shall include standards for
    making such systems tamper resistant."

-End-

-CITE-
    26 USC Sec. 4083                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart A - Motor and Aviation Fuels

-HEAD-
    Sec. 4083. Definitions; special rule; administrative authority

-STATUTE-
    (a) Taxable fuel
      For purposes of this subpart - 
      (1) In general
        The term "taxable fuel" means - 
          (A) gasoline,
          (B) diesel fuel, and
          (C) kerosene.
      (2) Gasoline
        The term "gasoline" - 
          (A) includes any gasoline blend, other than qualified
        methanol or ethanol fuel (as defined in section 4041(b)(2)(B)),
        partially exempt methanol or ethanol fuel (as defined in
        section 4041(m)(2)), or a denatured alcohol, and
          (B) includes, to the extent prescribed in regulations - 
            (i) any gasoline blend stock, and
            (ii) any product commonly used as an additive in gasoline
          (other than alcohol).

      For purposes of subparagraph (B)(i), the term "gasoline blend
      stock" means any petroleum product component of gasoline.
      (3) Diesel fuel
        (A) In general
          The term "diesel fuel" means - 
            (i) any liquid (other than gasoline) which is suitable for
          use as a fuel in a diesel-powered highway vehicle, or a
          diesel-powered train,
            (ii) transmix, and
            (iii) diesel fuel blend stocks identified by the Secretary.
        (B) Transmix
          For purposes of subparagraph (A), the term "transmix" means a
        byproduct of refined products pipeline operations created by
        the mixing of different specification products during pipeline
        transportation.
    (b) Commercial aviation
      For purposes of this subpart, the term "commercial aviation"
    means any use of an aircraft in a business of transporting persons
    or property for compensation or hire by air, unless 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 subsection (h) or (i) of section 4261.
    (c) Certain uses defined as removal
      If any person uses taxable fuel (other than in the production of
    taxable fuels or special fuels referred to in section 4041), such
    use shall for the purposes of this chapter be considered a removal.
    (d) Administrative authority
      (1) In general
        In addition to the authority otherwise granted by this title,
      the Secretary may in administering compliance with this subpart,
      section 4041, and penalties and other administrative provisions
      related thereto - 
          (A) enter any place at which taxable fuel is produced or is
        stored (or may be stored) for purposes of - 
            (i) examining the equipment used to determine the amount or
          composition of such fuel and the equipment used to store such
          fuel,
            (ii) taking and removing samples of such fuel, and
            (iii) inspecting any books and records and any shipping
          papers pertaining to such fuel, and

          (B) detain, for the purposes referred in subparagraph (A),
        any container which contains or may contain any taxable fuel.
      (2) Inspection sites
        The Secretary may establish inspection sites for purposes of
      carrying out the Secretary's authority under paragraph (1)(B).
      (3) Penalty for refusal of entry
        (A) Forfeiture
          The penalty provided by section 7342 shall apply to any
        refusal to admit entry or other refusal to permit an action by
        the Secretary authorized by paragraph (1), except that section
        7342 shall be applied by substituting "$1,000" for "$500" for
        each such refusal.
        (B) Assessable penalty
          For additional assessable penalty for the refusal to admit
        entry or other refusal to permit an action by the Secretary
        authorized by paragraph (1), see section 6717.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 483; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99-514,
    title XVII, Sec. 1703(a), Oct. 22, 1986, 100 Stat. 2776; Pub. L.
    103-66, title XIII, Sec. 13242(a), Aug. 10, 1993, 107 Stat. 517;
    Pub. L. 105-34, title IX, Sec. 902(b)(3), title X, Sec. 1032(a),
    (e)(4), Aug. 5, 1997, 111 Stat. 873, 933, 935; Pub. L. 105-206,
    title VI, Sec. 6010(h)(1), July 22, 1998, 112 Stat. 815; Pub. L.
    108-357, title III, Sec. 301(c)(8), title VIII, Secs. 853(b),
    858(a), 859(b)(1), 870(a), Oct. 22, 2004, 118 Stat. 1461, 1611,
    1617, 1618, 1623; Pub. L. 109-59, title XI, Sec. 11123(b), Aug. 10,
    2005, 119 Stat. 1952.)

-MISC1-
                                AMENDMENTS                            
      2005 - Subsec. (b). Pub. L. 109-59 substituted "subsection (h) or
    (i) of section 4261" for "section 4261(h)".
      2004 - Subsec. (a)(2). Pub. L. 108-357, Sec. 301(c)(8), reenacted
    heading without change and amended text of par. (2) generally.
    Prior to amendment, par. (2) defined the term "gasoline", to the
    extent prescribed in regulations, as including gasoline blend
    stocks and products commonly used as additives in gasoline, and
    defined the term "gasoline blend stock" as meaning any petroleum
    product component of gasoline.
      Subsec. (a)(3). Pub. L. 108-357, Sec. 870(a), reenacted heading
    without change and amended text of par. (3) generally. Prior to
    amendment, par. (3) defined the term "diesel fuel" as meaning any
    liquid (other than gasoline) which is suitable for use as a fuel in
    a diesel-powered highway vehicle or a diesel-powered train.
      Subsecs. (b), (c). Pub. L. 108-357, Sec. 853(b), added subsec.
    (b) and redesignated former subsec. (b) as (c). Former subsec. (c)
    redesignated (d).
      Subsec. (d). Pub. L. 108-357, Sec. 853(b), redesignated subsec.
    (c) as (d).
      Subsec. (d)(1)(A)(iii). Pub. L. 108-357, Sec. 858(a), added cl.
    (iii).
      Subsec. (d)(3). Pub. L. 108-357, Sec. 859(b)(1), designated
    existing provisions as subpar. (A), inserted heading, and added
    subpar. (B).
      1998 - Subsec. (a)(1). Pub. L. 105-206 made technical amendment
    to directory language of Pub. L. 105-34, Sec. 1032(a). See 1997
    Amendment note below.
      1997 - Subsec. (a)(1)(C). Pub. L. 105-34, Sec. 1032(a), as
    amended by Pub. L. 105-206, Sec. 6010(h)(1), added subpar. (C).
      Subsec. (a)(3). Pub. L. 105-34, Sec. 902(b)(3), substituted "or a
    diesel-powered train" for ", a diesel-powered train, or a diesel-
    powered boat".
      Subsec. (b). Pub. L. 105-34, Sec. 1032(e)(4), substituted
    "taxable fuels" for "gasoline, diesel fuel,".
      1993 - Pub. L. 103-66 amended heading and text generally. Prior
    to amendment, text read as follows:
      "(1) For provisions to relieve farmers from excise tax in the
    case of gasoline used on the farm for farming purposes, see section
    6420.
      "(2) For provisions to relieve purchasers of gasoline from excise
    tax in the case of gasoline used for certain nonhighway purposes,
    used by local transit systems, or sold for certain exempt purposes,
    see section 6421.
      "(3) For provisions to relieve purchasers of gasoline from excise
    tax in the case of gasoline not used for taxable purposes, see
    section 6427."
      1986 - Pub. L. 99-514 amended section generally. Prior to
    amendment, section 4083 "Exemption of sales to producer", read as
    follows: "Under regulations prescribed by the Secretary the tax
    imposed by section 4081 shall not apply in the case of sales of
    gasoline to a producer of gasoline."
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".

                     EFFECTIVE DATE OF 2005 AMENDMENT                 
      Pub. L. 109-59, title XI, Sec. 11123(c), Aug. 10, 2005, 119 Stat.
    1952, provided that: "The amendments made by this section [amending
    this section and section 4261 of this title] shall apply to
    transportation beginning after September 30, 2005."

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by section 301(c)(8) of Pub. L. 108-357 applicable to
    fuel sold or used after Dec. 31, 2004, see section 301(d)(1) of
    Pub. L. 108-357, set out as a note under section 40 of this title.
      Amendment by section 853(b) of Pub. L. 108-357 applicable to
    aviation-grade kerosene removed, entered, or sold after Dec. 31,
    2004, see section 853(e) of Pub. L. 108-357, set out as a note
    under section 4041 of this title.
      Pub. L. 108-357, title VIII, Sec. 858(b), Oct. 22, 2004, 118
    Stat. 1617, provided that: "The amendments made by this section
    [amending this section] shall take effect on the date of the
    enactment of this Act [Oct. 22, 2004]."
      Pub. L. 108-357, title VIII, Sec. 859(c), Oct. 22, 2004, 118
    Stat. 1618, provided that: "The amendments made by this section
    [enacting section 6717 of this title and amending this section]
    shall take effect on January 1, 2005."
      Pub. L. 108-357, title VIII, Sec. 870(c), Oct. 22, 2004, 118
    Stat. 1624, provided that: "The amendment made by this section
    [amending this section and section 6427 of this title] shall apply
    to fuel removed, sold, or used after December 31, 2004."

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      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.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by section 902(b)(3) of 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.
      Amendment by section 1032(a), (e)(4) of Pub. L. 105-34 effective
    July 1, 1998, see section 1032(f)(1) of Pub. L. 105-34, as amended,
    set out as a note under section 4041 of this title.

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Amendment by 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 1986 AMENDMENT                 
      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.

-End-

-CITE-
    26 USC Sec. 4084                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart A - Motor and Aviation Fuels

-HEAD-
    Sec. 4084. Cross references

-STATUTE-
          (1) For provisions to relieve farmers from excise tax in the
        case of gasoline used on the farm for farming purposes, see
        section 6420.
          (2) For provisions to relieve purchasers of gasoline from
        excise tax in the case of gasoline used for certain nonhighway
        purposes, used by local transit systems, or sold for certain
        exempt purposes, see section 6421.
          (3) For provisions to relieve purchasers from excise tax in
        the case of taxable fuel not used for taxable purposes, see
        section 6427.

-SOURCE-
    (Added Pub. L. 103-66, title XIII, Sec. 13242(a), Aug. 10, 1993,
    107 Stat. 518.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 4084, added Apr. 2, 1956, ch. 160, Sec. 4(a)(1),
    70 Stat. 90; amended June 29, 1956, ch. 462, title II, Sec.
    208(e)(1), 70 Stat. 396, contained cross references, prior to the
    general amendment of this subpart by Pub. L. 99-514, Sec. 1703(a).
      A prior section 4091, added Pub. L. 100-203, title X, Sec.
    10502(a), Dec. 22, 1987, 101 Stat. 1330-438; amended Pub. L. 100-
    203, title X, Sec. 10502(g), Dec. 22, 1987, 101 Stat. 1330-446;
    Pub. L. 100-647, title II, Sec. 2001(d)(6)(A)-(C), Nov. 10, 1988,
    102 Stat. 3596; Pub. L. 101-508, title XI, Secs. 11211(b)(1), (2),
    (6)(A), (B), (c)(4), (e)(4), 11213(b)(1), (2)(C), (D), (d)(2)(A),
    11704(a)(38), Nov. 5, 1990, 104 Stat. 1388-424 to 1388-427, 1388-
    432, 1388-433, 1388-435, 1388-520; Pub. L. Pub. L. 102-240, title
    VIII, Sec. 8002(a)(4), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 103-
    66, title XIII, Secs. 13241(b)(1), (2)(B)(i), (ii), 13242(a), Aug.
    10, 1993, 107 Stat. 510, 518; Pub. L. 104-188, title I, Sec.
    1609(a)(1), Aug. 20, 1996, 110 Stat. 1841; Pub. L. 105-2, Sec.
    2(a)(1), Feb. 28, 1997, 111 Stat. 4; Pub. L. 105-34, title X, Sec.
    1031(a)(1), title XIV, Sec. 1436(a), Aug. 5, 1997, 111 Stat. 929,
    1053; Pub. L. 105-178, title IX, Sec. 9003(a)(1)(D), (b)(2)(D),
    June 9, 1998, 112 Stat. 502, 503; Pub. L. 105-206, title VI, Sec.
    6014(d), July 22, 1998, 112 Stat. 820, related to imposition of tax
    on the sale of aviation fuel, prior to repeal by Pub. L. 108-357,
    title VIII, Sec. 853(d)(1), (e), Oct. 22, 2004, 118 Stat. 1612,
    1614, applicable to aviation-grade kerosene removed, entered, or
    sold after Dec. 31, 2004.
      Another prior section 4091, acts Aug. 16, 1954, ch. 736, 68A
    Stat. 483; Aug. 11, 1955, ch. 793, Sec. 1(a), 69 Stat. 676; June
    21, 1965, Pub. L. 89-44, title II, Sec. 202(a), 79 Stat. 137,
    imposed a tax of 6 cents a gallon on lubricating oil (other than
    cutting oils) sold in the United States by the manufacturer or
    producer to be paid by the manufacturer or producer, prior to
    repeal by Pub. L. 97-424, title V, Sec. 515(a), (c), Jan. 6, 1983,
    96 Stat. 2181, applicable with respect to articles sold after Jan.
    6, 1983.
      A prior section 4092, added Pub. L. 100-203, title X, Sec.
    10502(a), Dec. 22, 1987, 101 Stat. 1330-440; amended Pub. L. 100-
    647, title III, Sec. 3003(a), Nov. 10, 1988, 102 Stat. 3616; Pub.
    L. 103-66, title XIII, Secs. 13163(a)(1), (3), 13242(a), Aug. 10,
    1993, 107 Stat. 453, 519; Pub. L. 105-34, title XVI, Sec.
    1601(f)(4)(C), Aug. 5, 1997, 111 Stat. 1091; Pub. L. 105-206, title
    VI, Sec. 6023(16), July 22, 1998, 112 Stat. 825, related to
    exemptions from tax imposed by former section 4091, prior to repeal
    by Pub. L. 108-357, title VIII, Sec. 853(d)(1), (e), Oct. 22, 2004,
    118 Stat. 1612, 1614, applicable to aviation-grade kerosene
    removed, entered, or sold after Dec. 31, 2004.
      Another prior section 4092, acts Aug. 16, 1954, ch. 736, 68A
    Stat. 484; Aug. 11, 1955, ch. 793, Sec. 1(b), 69 Stat. 676; Nov. 9,
    1978, Pub. L. 95-618, title IV, Sec. 404(b), 92 Stat. 3205,
    provided for certain vendees to be considered as manufacturers and
    defined "cutting oils", prior to repeal by Pub. L. 97-424, title V,
    Sec. 515(a), (c), Jan. 6, 1983, 96 Stat. 2181, applicable with
    respect to articles sold after Jan. 6, 1983.
      A prior section 4093, added Pub. L. 100-203, title X, Sec.
    10502(a), Dec. 22, 1987, 101 Stat. 1330-440; amended Pub. L. 100-
    647, title II, Sec. 2004(s)(1), title III, Sec. 3001(a), Nov. 10,
    1988, 102 Stat. 3609, 3613; Pub. L. 101-508, title XI, Secs.
    11211(b)(4)(A), 11212(b)(4), 11704(a)(20), Nov. 5, 1990, 104 Stat.
    1388-425, 1388-431, 1388-519; Pub. L. 103-66, title XIII, Secs.
    13241(f)(3), (4), 13242(a), Aug. 10, 1993, 107 Stat. 511, 512, 520;
    Pub. L. 104-188, title I, Sec. 1702(b)(2)(A), Aug. 20, 1996, 110
    Stat. 1868; Pub. L. 105-34, title X, Sec. 1032(e)(5), Aug. 5, 1997,
    111 Stat. 935, defined terms for purposes of former subpart B of
    this part, prior to repeal by Pub. L. 108-357, title VIII, Sec.
    853(d)(1), (e), Oct. 22, 2004, 118 Stat. 1612, 1614, applicable to
    aviation-grade kerosene removed, entered, or sold after Dec. 31,
    2004.
      Another prior section 4093, acts Aug. 16, 1954, ch. 736, 68A
    Stat. 484; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), 90 Stat. 1834; Nov. 9, 1978, Pub. L. 95-618, title
    IV, Sec. 404(a), 92 Stat. 3204, exempted from tax lubricating oils
    sold to a manufacturer or producer of lubricating oils for resale,
    or for certain uses of lubricating oil in producing rerefined oil,
    prior to repeal by Pub. L. 97-424, title V, Sec. 515(a), (c), Jan.
    6, 1983, 96 Stat. 2181, applicable with respect to articles sold
    after Jan. 6, 1983.
      A prior section 4094, added Pub. L. 89-44, title II, Sec.
    202(c)(1)(A), June 21, 1965, 79 Stat. 139, provided cross reference
    to sections 39 and 6424 of this title for provisions to relieve
    purchasers of lubricating oil from excise tax in the case of
    lubricating oil used otherwise than in a highway motor vehicle,
    prior to repeal by Pub. L. 97-424, title V, Sec. 515(a), (c), Jan.
    6, 1983, 96 Stat. 2181, applicable with respect to articles sold
    after Jan. 6, 1983.

                              EFFECTIVE DATE                          
      Section effective Jan. 1, 1994, see section 13242(e) of Pub. L.
    103-66, set out as an Effective Date of 1993 Amendment note under
    section 4041 of this title.

-End-

-CITE-
    26 USC Subpart B - Special Provisions Applicable to Fuels
           Tax                                             01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart B - Special Provisions Applicable to Fuels Tax

-HEAD-
          SUBPART B - SPECIAL PROVISIONS APPLICABLE TO FUELS TAX      

-MISC1-
    Sec.                                                     
    4101.       Registration and bond.                                
    4102.       Inspection of records by local officers.              
    4103.       Certain additional persons liable for tax where
                 willful failure to pay.                              
    4104.       Information reporting for persons claiming certain tax
                 benefits.                                            
    4105.       Two-party exchanges.                                  

                             PRIOR PROVISIONS                         
      A prior subpart B, consisting of sections 4091 to 4093, related
    to taxation of aviation fuel, prior to repeal by Pub. L. 108-357,
    title VIII, Sec. 853(d)(1), (e), Oct. 22, 2004, 118 Stat. 1612,
    1614, applicable to aviation-grade kerosene removed, entered, or
    sold after Dec. 31, 2004.

                                AMENDMENTS                            
      2004 - Pub. L. 108-357, title III, Sec. 303(b), title VIII, Secs.
    853(d)(1), (2)(T), 866(b), Oct. 22, 2004, 118 Stat. 1466, 1612,
    1614, 1622, redesignated subpart C as B, substituted "Special
    Provisions Applicable to Fuels Tax" for "Special Provisions
    Applicable to Petroleum Products" in subpart heading, and added
    items 4104 and 4105.
      1990 - Pub. L. 101-508, title XI, Sec. 11212(e)(3), Nov. 5, 1990,
    104 Stat. 1388-432, added item 4103.
      1986 - Pub. L. 99-514, title XVII, Sec. 1703(b)(2), Oct. 22,
    1986, 100 Stat. 2776, substituted "Registration and bond" for
    "Registration" in item 4101.
      1976 - Pub. L. 94-455, title XII, Sec. 1202(c)(2), Oct. 4, 1976,
    90 Stat. 1686, substituted "Inspection of records by local
    officers" for "Inspection of records, returns, etc., by local
    officers" in item 4102.
      1965 - Pub. L. 89-44, title VIII, Sec. 802(b)(5), June 21, 1965,
    79 Stat. 159, struck out "and bond" after "Registration" in item
    4101.

-End-

-CITE-
    26 USC Sec. 4101                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart B - Special Provisions Applicable to Fuels Tax

-HEAD-
    Sec. 4101. Registration and bond

-STATUTE-
    (a) Registration
      (1) In general
        Every person required by the Secretary to register under this
      section with respect to the tax imposed by section 4041(a) or
      4081 and every person producing or importing biodiesel (as
      defined in section 40A(d)(1)) or alcohol (as defined in section
      6426(b)(4)(A)) shall register with the Secretary at such time, in
      such form and manner, and subject to such terms and conditions,
      as the Secretary may by regulations prescribe. A registration
      under this section may be used only in accordance with
      regulations prescribed under this section.
      (2) Registration of persons within foreign trade zones, etc.
        The Secretary shall require registration by any person which - 
          (A) operates a terminal or refinery within a foreign trade
        zone or within a customs bonded storage facility, or
          (B) holds an inventory position with respect to a taxable
        fuel in such a terminal.
      (3) Display of registration
        Every operator of a vessel required by the Secretary to
      register under this section shall display proof of registration
      through an identification device prescribed by the Secretary on
      each vessel used by such operator to transport any taxable fuel.
      (4) (!1) Registration of persons extending credit on certain
        exempt sales of fuel

        The Secretary shall require registration by any person which - 
          (A) extends credit by credit card to any ultimate purchaser
        described in subparagraph (C) or (D) of section 6416(b)(2) for
        the purchase of taxable fuel upon which tax has been imposed
        under section 4041 or 4081, and
          (B) does not collect the amount of such tax from such
        ultimate purchaser.
      (4) (!1) Reregistration in event of change in ownership
        Under regulations prescribed by the Secretary, a person (other
      than a corporation the stock of which is regularly traded on an
      established securities market) shall be required to reregister
      under this section if after a transaction (or series of related
      transactions) more than 50 percent of ownership interests in, or
      assets of, such person are held by persons other than persons (or
      persons related thereto) who held more than 50 percent of such
      interests or assets before the transaction (or series of related
      transactions).
    (b) Bonds and liens
      (1) In general
        Under regulations prescribed by the Secretary, the Secretary
      may require, as a condition of permitting any person to be
      registered under subsection (a), that such person - 
          (A) give a bond in such sum as the Secretary determines
        appropriate, and
          (B) agree to the imposition of a lien - 
            (i) on such property (or rights to property) of such person
          used in the trade or business for which the registration is
          sought, or
            (ii) with the consent of such person, on any other property
          (or rights to property) of such person as the Secretary
          determines appropriate.

        Rules similar to the rules of section 6323 shall apply to the
        lien imposed pursuant to this paragraph.
      (2) Release or discharge of lien
        If a lien is imposed pursuant to paragraph (1), the Secretary
      shall issue a certificate of discharge or a release of such lien
      in connection with a transfer of the property if there is
      furnished to the Secretary (and accepted by him) a bond in such
      sum as the Secretary determines appropriate or the transferor
      agrees to the imposition of a substitute lien under paragraph
      (1)(B) in such sum as the Secretary determines appropriate. The
      Secretary shall respond to any request to discharge or release a
      lien imposed pursuant to paragraph (1) in connection with a
      transfer of property not later than 90 days after the date the
      request for such a discharge or release is made.
    (c) Denial, revocation, or suspension of registration
      Rules similar to the rules of section 4222(c) shall apply to
    registration under this section.
    (d) Information reporting
      The Secretary may require - 
        (1) information reporting by any person registered under this
      section, and
        (2) information reporting by such other persons as the
      Secretary deems necessary to carry out this part.

    Any person who is required to report under this subsection and who
    has 25 or more reportable transactions in a month shall file such
    report in electronic format.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 484; Pub. L. 89-44, title VIII,
    Sec. 802(b)(2), June 21, 1965, 79 Stat. 159; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-
    424, title V, Sec. 515(b)(8), Jan. 6, 1983, 96 Stat. 2182; Pub. L.
    99-514, title XVII, Sec. 1703(b)(1), Oct. 22, 1986, 100 Stat. 2776;
    Pub. L. 100-203, title X, Sec. 10502(d)(3), Dec. 22, 1987, 101
    Stat. 1330-444; Pub. L. 101-508, title XI, Sec. 11212(b)(1), Nov.
    5, 1990, 104 Stat. 1388-430; Pub. L. 103-66, title XIII, Sec.
    13242(d)(1), Aug. 10, 1993, 107 Stat. 522; Pub. L. 105-34, title X,
    Sec. 1032(d), Aug. 5, 1997, 111 Stat. 934; Pub. L. 105-206, title
    VI, Sec. 6010(h)(5), July 22, 1998, 112 Stat. 815; Pub. L. 107-147,
    title VI, Sec. 615(a), Mar. 9, 2002, 116 Stat. 62; Pub. L. 108-357,
    title III, Sec. 301(b), title VIII, Secs. 853(d)(2)(F), 861(a),
    862(a), 864(a), Oct. 22, 2004, 118 Stat. 1461, 1613, 1618, 1619,
    1621; Pub. L. 109-59, title XI, Secs. 11113(c), 11163(a), 11164(a),
    Aug. 10, 2005, 119 Stat. 1949, 1973, 1975.)

-MISC1-
                                AMENDMENTS                            
      2005 - Subsec. (a)(1). Pub. L. 109-59, Sec. 11113(c), substituted
    "4041(a)" for "4041(a)(1)".
      Subsec. (a)(4). Pub. L. 109-59, Sec. 11164(a), added par. (4)
    relating to reregistration in event of change in ownership.
      Pub. L. 109-59, Sec. 11163(a), added par. (4) relating to
    registration of persons extending credit on certain exempt sales of
    fuel.
      2004 - Subsec. (a). Pub. L. 108-357, Sec. 861(a), designated
    existing provisions as par. (1), inserted heading, and added par.
    (2).
      Pub. L. 108-357, Sec. 853(d)(2)(F), substituted "or 4081" for ",
    4081, or 4091".
      Pub. L. 108-357, Sec. 301(b), amended par. (1), as amended by
    Pub. L. 108-357, Sec. 861, by inserting "and every person producing
    or importing biodiesel (as defined in section 40A(d)(1)) or alcohol
    (as defined in section 6426(b)(4)(A))" before "shall register with
    the Secretary".
      Subsec. (a)(2), (3). Pub. L. 108-357, Sec. 862(a), added par. (2)
    and redesignated former par. (2) as (3).
      Subsec. (d). Pub. L. 108-357, Sec. 864(a), inserted concluding
    provisions.
      2002 - Subsec. (e). Pub. L. 107-147 struck out heading and text
    of subsec. (e). Text read as follows:
      "(1) In general. - A terminal for kerosene or diesel fuel may not
    be an approved facility for storage of non-tax-paid diesel fuel or
    kerosene under this section unless the operator of such terminal
    offers such fuel in a dyed form for removal for nontaxable use in
    accordance with section 4082(a).
      "(2) Exception. - Paragraph (1) shall not apply to any terminal
    exclusively providing aviation-grade kerosene by pipeline to an
    airport."
      1998 - Subsec. (e)(1). Pub. L. 105-206 substituted "such fuel in
    a dyed form" for "dyed diesel fuel and kerosene".
      1997 - Subsec. (e). Pub. L. 105-34 added subsec. (e).
      1993 - Subsec. (a). Pub. L. 103-66 substituted "4041(a)(1),
    4081," for "4081".
      1990 - Pub. L. 101-508 amended section generally. Prior to
    amendment, section read as follows:
      "(a) Registration. - Every person subject to tax under section
    4081 or 4091 shall, before incurring any liability for tax under
    such section, register with the Secretary.
      "(b) Bond. - Under regulations prescribed by the Secretary, every
    person who registers under subsection (a) may be required to give a
    bond in such sum as the Secretary determines."
      1987 - Subsec. (a). Pub. L. 100-203 inserted "or 4091" after
    "section 4081".
      1986 - Pub. L. 99-514 amended section generally, substituting
    "Registration and bond" for "Registration" in section catchline,
    designating existing provisions as subsec. (a), inserting subsec.
    (a) heading, and adding subsec. (b).
      1983 - Pub. L. 97-424 struck out "or section 4091" after "4081".
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".
      1965 - Pub. L. 89-44 struck out all references to a bond to be
    given and its terms and requirements.

                     EFFECTIVE DATE OF 2005 AMENDMENT                 
      Amendment by section 11113(c) of Pub. L. 109-59 applicable to any
    sale or use for any period after Sept. 30, 2006, see section
    11113(d) of Pub. L. 109-59, set out as a note under section 4041 of
    this title.
      Pub. L. 109-59, title XI, Sec. 11163(e), Aug. 10, 2005, 119 Stat.
    1975, provided that: "The amendments made by this section [amending
    this section and sections 6206, 6416, 6427, and 6675 of this title]
    shall apply to sales after December 31, 2005."
      Pub. L. 109-59, title XI, Sec. 11164(c), Aug. 10, 2005, 119 Stat.
    1976, provided that: "The amendments made by this section [amending
    this section and sections 6719, 7232, and 7272 of this title] shall
    apply to actions, or failures to act, after the date of the
    enactment of this Act [Aug. 10, 2005]."

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by section 301(b) of Pub. L. 108-357 effective Apr. 1,
    2005, see section 301(d)(2) of Pub. L. 108-357, set out as a note
    under section 40 of this title.
      Amendment by section 853(d)(2)(F) of Pub. L. 108-357 applicable
    to aviation-grade kerosene removed, entered, or sold after Dec. 31,
    2004, see section 853(e) of Pub. L. 108-357, set out as a note
    under section 4041 of this title.
      Pub. L. 108-357, title VIII, Sec. 861(c)(1), Oct. 22, 2004, 118
    Stat. 1619, provided that: "The amendments made by subsection (a)
    [amending this section] shall take effect on January 1, 2005."
      Pub. L. 108-357, title VIII, Sec. 862(c), Oct. 22, 2004, 118
    Stat. 1619, provided that: "The amendments made by this section
    [amending this section and section 6718 of this title] shall take
    effect on January 1, 2005."
      Pub. L. 108-357, title VIII, Sec. 864(b), Oct. 22, 2004, 118
    Stat. 1621, provided that: "The amendment made by this section
    [amending this section] shall apply on January 1, 2006."

                     EFFECTIVE DATE OF 2002 AMENDMENT                 
      Pub. L. 107-147, title VI, Sec. 615(b), Mar. 9, 2002, 116 Stat.
    62, provided that: "The amendment made by subsection (a) [amending
    this section] shall take effect on January 1, 2002."

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      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.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by Pub. L. 105-34 effective Jan. 1, 2002, see section
    1032(f)(2) of Pub. L. 105-34, as amended, set out as a note under
    section 4041 of this title.

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Amendment by 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 1990 AMENDMENT                 
      Amendment by Pub. L. 101-508 effective Dec. 1, 1990, see section
    11212(f)(2) of Pub. L. 101-508, set out as a note under section
    4081 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 AMENDMENT                 
      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.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 97-424 applicable 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 1965 AMENDMENT                 
      Amendment by Pub. L. 89-44 applicable with respect to articles
    sold on or after July 1, 1965, see section 802(d)(1) of Pub. L. 89-
    44, set out as a note under section 4082 of this title.

                      TREATMENT OF DEEP-DRAFT VESSELS                  
      Pub. L. 109-59, title XI, Sec. 11166(a), Aug. 10, 2005, 119 Stat.
    1976, provided that: "On and after the date of the enactment of
    this Act [Aug. 10, 2005], the Secretary of the Treasury shall
    require that a vessel described in section 4042(c)(1) of the
    Internal Revenue Code of 1986 be considered a vessel for purposes
    of the registration of the operator of such vessel under section
    4101 of such Code, unless such operator uses such vessel
    exclusively for purposes of the entry of taxable fuel."

                     PUBLICATION OF REGISTERED PERSONS                 
      Pub. L. 108-357, title VIII, Sec. 860(c), Oct. 22, 2004, 118
    Stat. 1618, provided that: "Beginning on January 1, 2005, the
    Secretary of the Treasury (or the Secretary's delegate) shall
    periodically publish under section 6103(k)(7) of the Internal
    Revenue Code of 1986 a current list of persons registered under
    section 4101 of such Code who are required to register under such
    section."

-FOOTNOTE-
    (!1) So in original. Two pars. (4) have been enacted.

-End-

-CITE-
    26 USC Sec. 4102                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart B - Special Provisions Applicable to Fuels Tax

-HEAD-
    Sec. 4102. Inspection of records by local officers

-STATUTE-
      Under regulations prescribed by the Secretary, records required
    to be kept with respect to taxes under this part shall be open to
    inspection by such officers of a State, or a political subdivision
    of any such State, as shall be charged with the enforcement or
    collection of any tax on any taxable fuel (as defined in section
    4083).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 484; Pub. L. 94-455, title XII,
    Sec. 1202(c)(1), Oct. 4, 1976, 90 Stat. 1686; Pub. L. 97-424, title
    V, Sec. 515(b)(9), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 103-66,
    title XIII, Sec. 13242(d)(2), Aug. 10, 1993, 107 Stat. 522.)

-MISC1-
                                AMENDMENTS                            
      1993 - Pub. L. 103-66 substituted "any taxable fuel (as defined
    in section 4083)" for "gasoline".
      1983 - Pub. L. 97-424 struck out "or lubricating oils" after
    "gasoline".
      1976 - Pub. L. 94-455 struck out "returns, etc." after
    "Inspection of records", "or his delegate" after "Secretary", "and
    returns, reports, and statements with respect to such taxes filed
    with the Secretary or his delegate" after "under this part",
    substituted "or a political subdivision of any such State" for "or,
    Territory or political subdivision thereof or the District of
    Columbia" after "of any State", and struck out provision relating
    to availability and fee for certified copies of statements,
    returns, or reports filed in Secretary's office.

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Amendment by 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 1983 AMENDMENT                 
      Amendment by Pub. L. 97-424 applicable 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 1976 AMENDMENT                 
      Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section
    1202(i) of Pub. L. 94-455, set out as a note under section 6103 of
    this title.

-End-

-CITE-
    26 USC Sec. 4103                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart B - Special Provisions Applicable to Fuels Tax

-HEAD-
    Sec. 4103. Certain additional persons liable for tax where willful
      failure to pay

-STATUTE-
      In any case in which there is a willful failure to pay the tax
    imposed by section 4041(a)(1) or 4081, each person - 
        (1) who is an officer, employee, or agent of the taxpayer who
      is under a duty to assure the payment of such tax and who
      willfully fails to perform such duty, or
        (2) who willfully causes the taxpayer to fail to pay such tax,

    shall be jointly and severally liable with the taxpayer for the tax
    to which such failure relates.

-SOURCE-
    (Added Pub. L. 101-508, title XI, Sec. 11212(c), Nov. 5, 1990, 104
    Stat. 1388-431; amended Pub. L. 103-66, title XIII, Sec.
    13242(d)(1), Aug. 10, 1993, 107 Stat. 522; Pub. L. 108-357, title
    VIII, Sec. 853(d)(2)(F), Oct. 22, 2004, 118 Stat. 1613.)

-MISC1-
                                AMENDMENTS                            
      2004 - Pub. L. 108-357 substituted "or 4081" for ", 4081, or
    4091" in introductory provisions.
      1993 - Pub. L. 103-66 substituted "4041(a)(1), 4081," for "4081"
    in introductory provisions.

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by Pub. L. 108-357 applicable to aviation-grade
    kerosene removed, entered, or sold after Dec. 31, 2004, see section
    853(e) of Pub. L. 108-357, set out as a note under section 4041 of
    this title.

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Amendment by 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                          
      Section effective Dec. 1, 1990, see section 11212(f)(2) of Pub.
    L. 101-508, set out as an Effective Date of 1990 Amendment note
    under section 4081 of this title.

-End-

-CITE-
    26 USC Sec. 4104                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart B - Special Provisions Applicable to Fuels Tax

-HEAD-
    Sec. 4104. Information reporting for persons claiming certain tax
      benefits

-STATUTE-
    (a) In general
      The Secretary shall require any person claiming tax benefits - 
        (1) under the provisions of section (!1) 34, 40, and 40A, to
      file a return at the time such person claims such benefits (in
      such manner as the Secretary may prescribe), and

        (2) under the provisions of section 4041(b)(2), 6426, or
      6427(e) to file a quarterly return (in such manner as the
      Secretary may prescribe).
    (b) Contents of return
      Any return filed under this section shall provide such
    information relating to such benefits and the coordination of such
    benefits as the Secretary may require to ensure the proper
    administration and use of such benefits.
    (c) Enforcement
      With respect to any person described in subsection (a) and
    subject to registration requirements under this title, rules
    similar to rules of section 4222(c) shall apply with respect to any
    requirement under this section.

-SOURCE-
    (Added Pub. L. 108-357, title III, Sec. 303(a), Oct. 22, 2004, 118
    Stat. 1466.)

-MISC1-
                              EFFECTIVE DATE                          
      Pub. L. 108-357, title III, Sec. 303(c), Oct. 22, 2004, 118 Stat.
    1466, provided that: "The amendments made by this section [enacting
    this section] shall take effect on January 1, 2005."

-FOOTNOTE-
    (!1) So in original. Probably should be "sections".

-End-

-CITE-
    26 USC Sec. 4105                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter A - Automotive and Related Items
    PART III - PETROLEUM PRODUCTS
    Subpart B - Special Provisions Applicable to Fuels Tax

-HEAD-
    Sec. 4105. Two-party exchanges

-STATUTE-
    (a) In general
      In a two-party exchange, the delivering person shall not be
    liable for the tax imposed under section 4081(a)(1)(A)(ii).
    (b) Two-party exchange
      The term "two-party exchange" means a transaction, other than a
    sale, in which taxable fuel is transferred from a delivering person
    registered under section 4101 as a taxable fuel registrant to a
    receiving person who is so registered where all of the following
    occur:
        (1) The transaction includes a transfer from the delivering
      person, who holds the inventory position for taxable fuel in the
      terminal as reflected in the records of the terminal operator.
        (2) The exchange transaction occurs before or contemporaneous
      with completion of removal across the rack from the terminal by
      the receiving person.
        (3) The terminal operator in its books and records treats the
      receiving person as the person that removes the product across
      the terminal rack for purposes of reporting the transaction to
      the Secretary.
        (4) The transaction is the subject of a written contract.

-SOURCE-
    (Added Pub. L. 108-357, title VIII, Sec. 866(a), Oct. 22, 2004, 118
    Stat. 1621.)

-MISC1-
                             PRIOR PROVISIONS                         
      Prior sections 4111 to 4113, 4121, and 4131 of this title
    constituted a former subchapter B of this chapter, see Prior
    Provisions note set out preceding section 4121 of this title.

                              EFFECTIVE DATE                          
      Pub. L. 108-357, title VIII, Sec. 866(c), Oct. 22, 2004, 118
    Stat. 1622, provided that: "The amendment made by this section
    [enacting this section] shall take effect on the date of the
    enactment of this Act [Oct. 22, 2004]."

-End-

-CITE-
    26 USC Subchapter B - Coal                                  01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter B - Coal

-HEAD-
                            SUBCHAPTER B - COAL                        

-MISC1-
    Sec.                                                     
    4121.       Imposition of tax.                                    

                             PRIOR PROVISIONS                         
      A prior subchapter B consisted of sections 4111 to 4113, 4121,
    and 4131 of this title.
      Section 4111, acts Aug. 16, 1954, ch. 736, 68A Stat. 485; Sept.
    2, 1958, Pub. L. 85-859, title I, Sec. 111(a), 72 Stat. 1277,
    imposed a manufacturers excise tax of 5 percent on household type
    refrigerators, quick freeze or frozen storage units, or
    combinations, and a tax of 10 percent on self-contained air-
    conditioning units, prior to repeal by Pub. L. 89-44, title II,
    Sec. 203, June 21, 1965, 79 Stat. 139, applicable with respect to
    articles sold on or after June 22, 1956.
      Section 4112, acts Aug. 16, 1954, ch. 736, 68A Stat. 485; Aug.
    11, 1955, ch. 805, Sec. 1(e), 69 Stat. 689, defined refrigerator
    components, prior to repeal by Pub. L. 85-859, title I, Sec.
    111(b)(1), Sept. 2, 1958, 72 Stat. 1277, effective the first day of
    the first calendar quarter beginning more than 60 days after Sept.
    2, 1958.
      Section 4113, act Aug. 16, 1954, ch. 736, 68A Stat. 485, related
    to exemptions for manufacturers of refrigerator components, prior
    to repeal by act Aug. 11, 1955, ch. 805, Sec. 1(d), 69 Stat. 689,
    effective on the first day of the first month beginning more than
    10 days after Aug. 11, 1955.
      Section 4121, acts Aug. 16, 1954, ch. 736, 68A Stat. 486; Sept.
    2, 1958, Pub. L. 85-859, title I, Sec. 112, 72 Stat. 1277, imposed
    a 5 percent tax on electric, gas, and oil household appliances and
    their accessories, prior to repeal by Pub. L. 89-44, title II, Sec.
    203, June 21, 1965, 79 Stat. 139, applicable with respect to
    articles sold on or after June 22, 1965.
      Section 4131, act Aug. 16, 1954, ch. 736, 68A Stat. 486, imposed
    a 10 percent tax on electric light bulbs and tubes, prior to repeal
    by Pub. L. 89-44, title II, Sec. 203, June 21, 1965, 79 Stat. 139,
    applicable with respect to articles sold on or after Jan. 1, 1965.

-End-

-CITE-
    26 USC Sec. 4121                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter B - Coal

-HEAD-
    Sec. 4121. Imposition of tax

-STATUTE-
    (a) Tax imposed
      (1) In general
        There is hereby imposed on coal from mines located in the
      United States sold by the producer, a tax equal to the rate per
      ton determined under subsection (b).
      (2) Limitation on tax
        The amount of the tax imposed by paragraph (1) with respect to
      a ton of coal shall not exceed the applicable percentage
      (determined under subsection (b)) of the price at which such ton
      of coal is sold by the producer.
    (b) Determination of rates and limitation on tax
      For purposes of subsection (a) - 
        (1) the rate of tax on coal from underground mines shall be
      $1.10,
        (2) the rate of tax on coal from surface mines shall be $.55,
      and
        (3) the applicable percentage shall be 4.4 percent.
    (c) Tax not to apply to lignite
      The tax imposed by subsection (a) shall not apply in the case of
    lignite.
    (d) Definitions
      For purposes of this subchapter - 
      (1) Coal from surface mines
        Coal shall be treated as produced from a surface mine if all of
      the geological matter above the coal being mined is removed
      before the coal is extracted from the earth. Coal extracted by
      auger shall be treated as coal from a surface mine.
      (2) Coal from underground mines
        Coal shall be treated as produced from an underground mine if
      it is not produced from a surface mine.
      (3) United States
        The term "United States" has the meaning given to it by
      paragraph (1) of section 638.
      (4) Ton
        The term "ton" means 2,000 pounds.
    (e) Reduction in amount of tax
      (1) In general
        Effective with respect to sales after the temporary increase
      termination date, subsection (b) shall be applied - 
          (A) by substituting "$.50" for "$1.10",
          (B) by substituting "$.25" for "$.55", and
          (C) by substituting "2 percent" for "4.4 percent".
      (2) Temporary increase termination date
        For purposes of paragraph (1), the temporary increase
      termination date is the earlier of - 
          (A) January 1, 2014, or
          (B) the first January 1 after 1981 as of which there is - 
            (i) no balance of repayable advances made to the Black Lung
          Disability Trust Fund, and
            (ii) no unpaid interest on such advances.

-SOURCE-
    (Added Pub. L. 95-227, Sec. 2(a), Feb. 10, 1978, 92 Stat. 11;
    amended Pub. L. 97-119, title I, Sec. 102(a), Dec. 29, 1981, 95
    Stat. 1635; Pub. L. 99-272, title XIII, Sec. 13203(a), (c), Apr. 7,
    1986, 100 Stat. 312, 313; Pub. L. 99-514, title XVIII, Sec.
    1897(a), Oct. 22, 1986, 100 Stat. 2941; Pub. L. 100-203, title X,
    Sec. 10503, Dec. 22, 1987, 101 Stat. 1330-446.)

-MISC1-
                             PRIOR PROVISIONS                         
      For prior section 4121, see Prior Provisions note set out
    preceding this section.

                                AMENDMENTS                            
      1987 - Subsec. (e)(2)(A). Pub. L. 100-203 substituted "2014" for
    "1996".
      1986 - Subsec. (a). Pub. L. 99-272, Sec. 13203(a), amended
    subsec. (a) generally. Prior to amendment subsec. (a) read as
    follows: "There is hereby imposed on coal sold by the producer a
    tax at the rates of - 
        "(1) 50 cents per ton in the case of coal from underground
      mines located in the United States, and
        "(2) 25 cents per ton in the case of coal from surface mines
      located in the United States."
      Subsec. (b). Pub. L. 99-514 struck out ", in the case of sales
    during any calendar year beginning after December 31, 1985" after
    "subsection (a)".
      Pub. L. 99-272, Sec. 13203(a), amended subsec. (b) generally.
    Prior to amendment subsec. (b), limitation on tax, read as follows:
    "The amount of the tax imposed by subsection (a) with respect to a
    ton of coal shall not exceed 2 percent of the price at which such
    ton of coal is sold by the producer."
      Subsec. (e). Pub. L. 99-272, Sec. 13203(c), substituted
    "Reduction in amount of tax" for "Temporary increase in amount of
    tax" in heading and amended par. (1) generally. Prior to amendment
    par. (1) read as follows: "Effective with respect to sales after
    December 31, 1981, and before the temporary increase termination
    date - 
        "(A) subsection (a) shall be applied - 
          "(i) by substituting '$1' for '50 cents', and
          "(ii) by substituting '50 cents' for '25 cents', and
        "(B) subsection (b) shall be applied by substituting '4
      percent' for '2 percent'."
      1981 - Subsec. (e). Pub. L. 97-119 added subsec. (e).

                     EFFECTIVE DATE OF 1986 AMENDMENTS                 
      Section 1897(b) of Pub. L. 99-514 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect as
    if included in the amendment made by section 13203 of the
    Consolidated Omnibus Budget Reconciliation Act of 1985 [section
    13203 of Pub. L. 99-272, see note below]."
      Section 13203(d) of Pub. L. 99-272 provided that: "The amendments
    made by this section [amending this section] shall apply to sales
    after March 31, 1986."

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Section 102(b) of Pub. L. 97-119 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to sales
    after December 31, 1981."

                              EFFECTIVE DATE                          
      Section 2(d) of Pub. L. 95-227 provided that: "The amendments
    made by this section [enacting this section and amending sections
    4218, 4221, 4293, and 6416 of this title] shall apply with respect
    to sales after March 31, 1978."
      Section 5 of Pub. L. 95-227 provided that: "Notwithstanding any
    other provision of this Act [see Short Title of 1978 Amendment note
    set out under section 1 of this title] to the contrary, no
    provision of this Act (including any amendment made by any such
    provision) shall take effect or apply unless an Act, enacted after
    the date of enactment of this Act [Feb. 10, 1978], contains a
    provision, explicitly in satisfaction of the requirements of this
    section, which states that it is the intent of the Congress that
    the provisions of this Act shall take effect."
      [Pub. L. 95-239, Sec. 20(c), Mar. 1, 1978, 92 Stat. 106, provided
    that: "In accordance with the requirements of section 5 of the
    Black Lung Benefits Revenue Act of 1977 [Pub. L. 95-227, set out
    above], it is hereby provided that such Act shall take effect in
    accordance with the provisions of such Act. The provisions of this
    subsection are hereby deemed to be in explicit satisfaction of the
    requirements of section 5 of such Act."]

                       SHORT TITLE OF 1978 AMENDMENT                   
      For short title of Pub. L. 95-227, Feb. 10, 1978, 92 Stat. 11, as
    the "Black Lung Benefits Revenue Act of 1977", see Short Title of
    1978 Amendments note set out under section 1 of this title.

            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.

-End-

-CITE-
    26 USC Subchapter C - Certain Vaccines                      01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter C - Certain Vaccines

-HEAD-
                      SUBCHAPTER C - CERTAIN VACCINES                  

-MISC1-
    Sec.                                                     
    4131.       Imposition of tax.                                    
    4132.       Definitions and special rules.                        

                             PRIOR PROVISIONS                         
      A prior subchapter C consisted of sections 4141 to 4143, 4151,
    and 4152 of this title.
      Section 4141, acts Aug. 16, 1954, ch. 736, 68A Stat. 487; Aug.
    11, 1955, ch. 805, Sec. 2(a), 69 Stat. 690; Sept. 2, 1958, Pub. L.
    85-859, title I, Sec. 113(a), 72 Stat. 1278, imposed a tax
    equivalent to 10 percent of selling price on radio and television
    receiving sets, phonographs, radio, television, and phonograph
    combinations, components, and phonograph records, prior to repeal
    by Pub. L. 89-44, title II, Sec. 204, June 21, 1965, 79 Stat. 140,
    applicable with respect to articles sold on or after June 22, 1965.
      Section 4142, acts Aug. 16, 1954, ch. 736, 68A Stat. 487; Sept.
    2, 1958, Pub. L. 85-859, title I, Sec. 113(a), 72 Stat. 1278; Oct.
    13, 1964, Pub. L. 88-653, Sec. 6(a), 78 Stat. 1086, defined "radio
    and television components" and provided formula to determine
    selling price of rebuilt television picture tubes, prior to repeal
    by Pub. L. 89-44, title II, Sec. 204, June 21, 1965, 79 Stat. 140,
    applicable with respect to articles sold on or after June 22, 1965.
      Section 4143, Pub. L. 85-859, title I, Sec. 113(a), Sept. 2,
    1958, 72 Stat. 1278, granted an exemption for certain types of
    communication, detection, and navigation equipment and components,
    prior to repeal by Pub. L. 89-44, title II, Sec. 204, June 21,
    1965, 79 Stat. 140, applicable with respect to articles sold on or
    after June 22, 1965.
      Section 4151, act Aug. 16, 1954, ch. 736, 68A Stat. 488, imposed
    a tax equivalent to 10 percent of selling price upon the sale of
    musical instruments, prior to repeal by Pub. L. 89-44, title II,
    Sec. 204, June 21, 1965, 79 Stat. 140, applicable with respect to
    articles sold on or after June 22, 1965.
      Section 4152, act Aug. 16, 1954, ch. 736, 68A Stat. 488, related
    to exemption of musical instruments sold for religious or
    educational use, prior to repeal by Pub. L. 85-859, title I, Sec.
    119(b)(2), Sept. 2, 1958, 72 Stat. 1286, effective on the first day
    of the first calendar quarter which began more than 60 days after
    Sept. 2, 1958.

-End-

-CITE-
    26 USC Sec. 4131                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter C - Certain Vaccines

-HEAD-
    Sec. 4131. Imposition of tax

-STATUTE-
    (a) General rule
      There is hereby imposed a tax on any taxable vaccine sold by the
    manufacturer, producer, or importer thereof.
    (b) Amount of tax
      (1) In general
        The amount of the tax imposed by subsection (a) shall be 75
      cents per dose of any taxable vaccine.
      (2) Combinations of vaccines
        If any taxable vaccine is described in more than 1 subparagraph
      of section 4132(a)(1), the amount of the tax imposed by
      subsection (a) on such vaccine shall be the sum of the amounts
      for the vaccines which are so included.
    (c) Application of section
      The tax imposed by this section shall apply - 
        (1) after December 31, 1987, and before January 1, 1993, and
        (2) during periods after the date of the enactment of the
      Revenue Reconciliation Act of 1993.

-SOURCE-
    (Added Pub. L. 100-203, title IX, Sec. 9201(a), Dec. 22, 1987, 101
    Stat. 1330-327; amended Pub. L. 103-66, title XIII, Sec. 13421(a),
    Aug. 10, 1993, 107 Stat. 565; Pub. L. 105-34, title IX, Sec.
    904(a), Aug. 5, 1997, 111 Stat. 873.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The date of the enactment of the Revenue Reconciliation Act of
    1993, referred to in subsec. (c)(2), is the date of enactment of
    Pub. L. 103-66, which was approved Aug. 10, 1993.

-MISC1-
                                AMENDMENTS                            
      1997 - Subsec. (b). Pub. L. 105-34 amended subsec. (b) generally.
    Prior to amendment, subsec. (b) read as follows:
      "(b) Amount of Tax. - 
        "(1) In general. - The amount of the tax imposed by subsection
      (a) shall be determined in accordance with the following table:
                 The tax per
    "If the taxable vaccine is:                                 dose is:
      DPT vaccine                                               $4.56 
      DT vaccine                                                 0.06 
      MMR vaccine                                                4.44 
      Polio vaccine                                            0.29.  

        "(2) Combinations of vaccines. - If any taxable vaccine is
      included in more than 1 category of vaccines in the table
      contained in paragraph (1), the amount of the tax imposed by
      subsection (a) on such vaccine shall be the sum of the amounts
      determined under such table for each category in which such
      vaccine is so included."
      1993 - Subsec. (c). Pub. L. 103-66 amended subsec. (c) generally.
    Prior to amendment, subsec. (c) related to termination of tax if
    amounts collected exceeded projected fund liability.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 904(d) of Pub. L. 105-34 provided that: "The amendments
    made by this section [amending this section and section 4132 of
    this title] shall take effect on the day after the date of the
    enactment of this Act [Aug. 5, 1997]."

                              EFFECTIVE DATE                          
      Section 9201(d) of Pub. L. 100-203 provided that: "The amendments
    made by this section [enacting this section and section 4132 of
    this title and amending sections 4221 and 6416 of this title] shall
    take effect on January 1, 1988."

                             FLOOR STOCKS TAX                         
      Section 13421(c) of Pub. L. 103-66 provided that:
      "(1) Imposition of tax. - On any taxable vaccine - 
        "(A) which was sold by the manufacturer, producer, or importer
      on or before the date of the enactment of this Act [Aug. 10,
      1993],
        "(B) on which no tax was imposed by section 4131 of the
      Internal Revenue Code of 1986 (or, if such tax was imposed, was
      credited or refunded), and
        "(C) which is held on such date by any person for sale or use,
    there is hereby imposed a tax in the amount determined under
    section 4131(b) of such Code.
      "(2) Liability for tax and method of payment. - 
        "(A) Liability for tax. - The person holding any taxable
      vaccine to which the tax imposed by paragraph (1) applies shall
      be liable for such tax.
        "(B) Method of payment. - The tax imposed by paragraph (1)
      shall be paid in such manner as the Secretary shall prescribe by
      regulations.
        "(C) Time for payment. - The tax imposed by paragraph (1) shall
      be paid on or before the last day of the 6th month beginning
      after the date of the enactment of this Act.
      "(3) Definitions. - For purposes of this subsection, terms used
    in this subsection which are also used in section 4131 of such Code
    shall have the respective meanings such terms have in such section.
      "(4) Other laws applicable. - All provisions of law, including
    penalties, applicable with respect to the taxes imposed by section
    4131 of such Code shall, insofar as applicable and not inconsistent
    with the provisions of this subsection, apply to the floor stocks
    taxes imposed by paragraph (1), to the same extent as if such taxes
    were imposed by such section 4131."

-End-

-CITE-
    26 USC Sec. 4132                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter C - Certain Vaccines

-HEAD-
    Sec. 4132. Definitions and special rules

-STATUTE-
    (a) Definitions relating to taxable vaccines
      For purposes of this subchapter - 
      (1) Taxable vaccine
        The term "taxable vaccine" means any of the following vaccines
      which are manufactured or produced in the United States or
      entered into the United States for consumption, use, or
      warehousing:
          (A) Any vaccine containing diphtheria toxoid.
          (B) Any vaccine containing tetanus toxoid.
          (C) Any vaccine containing pertussis bacteria, extracted or
        partial cell bacteria, or specific pertussis antigens.
          (D) Any vaccine against measles.
          (E) Any vaccine against mumps.
          (F) Any vaccine against rubella.
          (G) Any vaccine containing polio virus.
          (H) Any HIB vaccine.
          (I) Any vaccine against hepatitis A.
          (J) Any vaccine against hepatitis B.
          (K) Any vaccine against chicken pox.
          (L) Any vaccine against rotavirus gastroenteritis.
          (M) Any conjugate vaccine against streptococcus pneumoniae.
          (N) Any trivalent vaccine against influenza.
          (O) Any meningococcal vaccine.
          (P) Any vaccine against the human papillomavirus.
      (2) Vaccine
        The term "vaccine" means any substance designed to be
      administered to a human being for the prevention of 1 or more
      diseases.
      (3) United States
        The term "United States" has the meaning given such term by
      section 4612(a)(4).
      (4) Importer
        The term "importer" means the person entering the vaccine for
      consumption, use, or warehousing.
    (b) Credit or refund where vaccine returned to manufacturer, etc.,
      or destroyed
      (1) In general
        Under regulations prescribed by the Secretary, whenever any
      vaccine on which tax was imposed by section 4131 is - 
          (A) returned (other than for resale) to the person who paid
        such tax, or
          (B) destroyed,

      the Secretary shall abate such tax or allow a credit, or pay a
      refund (without interest), to such person equal to the tax paid
      under section 4131 with respect to such vaccine.
      (2) Claim must be filed within 6 months
        Paragraph (1) shall apply to any returned or destroyed vaccine
      only with respect to claims filed within 6 months after the date
      the vaccine is returned or destroyed.
      (3) Condition of allowance of credit or refund
        No credit or refund shall be allowed or made under paragraph
      (1) with respect to any vaccine unless the person who paid the
      tax establishes that he - 
          (A) has repaid or agreed to repay the amount of the tax to
        the ultimate purchaser of the vaccine, or
          (B) has obtained the written consent of such purchaser to the
        allowance of the credit or the making of the refund.
      (4) Tax imposed only once
        No tax shall be imposed by section 4131 on the sale of any
      vaccine if tax was imposed by section 4131 on any prior sale of
      such vaccine and such tax is not abated, credited, or refunded.
    (c) Other special rules
      (1) Certain uses treated as sales
        Any manufacturer, producer, or importer of a vaccine which uses
      such vaccine before it is sold shall be liable for the tax
      imposed by section 4131 in the same manner as if such vaccine
      were sold by such manufacturer, producer, or importer.
      (2) Treatment of vaccines shipped to United States possessions
        Section 4221(a)(2) shall not apply to any vaccine shipped to a
      possession of the United States.
      (3) Fractional part of a dose
        In the case of a fraction of a dose, the tax imposed by section
      4131 shall be the same fraction of the amount of such tax imposed
      by a whole dose.
      (4) Disposition of revenues from Puerto Rico and the Virgin
        Islands
        The provisions of subsections (a)(3) and (b)(3) of section 7652
      shall not apply to any tax imposed by section 4131.

-SOURCE-
    (Added Pub. L. 100-203, title IX, Sec. 9201(a), Dec. 22, 1987, 101
    Stat. 1330-329; amended Pub. L. 100-647, title II, Sec. 2006(a),
    Nov. 10, 1988, 102 Stat. 3612; Pub. L. 105-34, title IX, Sec.
    904(b), (c), Aug. 5, 1997, 111 Stat. 873, 874; Pub. L. 105-277,
    div. C, title XV, Sec. 1503(a), div. J, title III, Sec. 3002(a),
    Oct. 21, 1998, 112 Stat. 2681-741, 2681-905; Pub. L. 106-170, title
    V, Sec. 523(a)(1), (b)(1), Dec. 17, 1999, 113 Stat. 1927; Pub. L.
    108-357, title VIII, Secs. 889(a), 890(a), Oct. 22, 2004, 118 Stat.
    1643, 1644; Pub. L. 109-432, div. A, title IV, Sec. 408(a), (b),
    Dec. 20, 2006, 120 Stat. 2962.)

-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (a)(1)(O), (P). Pub. L. 109-432 added subpars. (O)
    and (P).
      2004 - Subsec. (a)(1)(I) to (M). Pub. L. 108-357, Sec. 889(a),
    added subpar. (I) and redesignated former subpars. (I) to (L) as
    (J) to (M), respectively.
      Subsec. (a)(1)(N). Pub. L. 108-357, Sec. 890(a), added subpar.
    (N).
      1999 - Subsec. (a)(1)(K). Pub. L. 106-170, Sec. 523(b)(1),
    repealed Pub. L. 105-277, Sec. 1503(a). See 1998 Amendment note
    below.
      Subsec. (a)(1)(L). Pub. L. 106-170, Sec. 523(a)(1), added subpar.
    (L).
      1998 - Subsec. (a)(1)(K). Pub. L. 105-277, Sec. 3002(a), added a
    subpar. (K) identical to that added by Pub. L. 105-277, Sec.
    1503(a). See below.
      Pub. L. 105-277, Sec. 1503(a), which directed amendment of
    section 4132(1) by adding a new subpar. (K) at the end, was
    repealed by Pub. L. 106-170, Sec. 523(b)(1).
      1997 - Subsec. (a)(1). Pub. L. 105-34, Sec. 904(b), amended
    heading and text of par. (1) generally. Prior to amendment, text
    read as follows: "The term 'taxable vaccine' means any vaccine - 
        "(A) which is listed in the table contained in section
      4131(b)(1), and
        "(B) which is manufactured or produced in the United States or
      entered into the United States for consumption, use, or
      warehousing."
      Subsec. (a)(2) to (8). Pub. L. 105-34, Sec. 904(c), redesignated
    pars. (6) to (8) as (2) to (4), respectively, and struck out former
    pars. (2) to (5) which read as follows:
      "(2) DPT vaccine. - The term 'DPT vaccine' means any vaccine
    containing pertussis bacteria, extracted or partial cell bacteria,
    or specific pertussis antigens.
      "(3) DT vaccine. - The term 'DT vaccine' means any vaccine (other
    than a DPT vaccine) containing diphtheria toxoid or tetanus toxoid.
      "(4) MMR vaccine. - The term 'MMR vaccine' means any vaccine
    against measles, mumps, or rubella. Not more than 1 tax shall be
    imposed by section 4131 on any MMR vaccine by reason of being a
    vaccine against more than 1 of measles, mumps, or rubella.
      "(5) Polio vaccine. - The term 'polio vaccine' means any vaccine
    containing polio virus."
      1988 - Subsec. (c). Pub. L. 100-647 added pars. (1) and (2) and
    redesignated former pars. (1) and (2) as (3) and (4), respectively.

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Pub. L. 109-432, div. A, title IV, Sec. 408(c), Dec. 20, 2006,
    120 Stat. 2962, provided that:
      "(1) Sales, etc. - The amendments made by this section [amending
    this section] shall apply to sales and uses on or after the first
    day of the first month which begins more than 4 weeks after the
    date of the enactment of this Act [Dec. 20, 2006].
      "(2) Deliveries. - For purposes of paragraph (1) and section 4131
    of the Internal Revenue Code of 1986, in the case of sales on or
    before the effective date described in such paragraph for which
    delivery is made after such date, the delivery date shall be
    considered the sale date."

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Pub. L. 108-357, title VIII, Sec. 889(b), Oct. 22, 2004, 118
    Stat. 1643, provided that:
      "(1) Sales, etc. - The amendments made by subsection (a)
    [amending this section] shall apply to sales and uses on or after
    the first day of the first month which begins more than 4 weeks
    after the date of the enactment of this Act [Oct. 22, 2004].
      "(2) Deliveries. - For purposes of paragraph (1) and section 4131
    of the Internal Revenue Code of 1986, in the case of sales on or
    before the effective date described in such paragraph for which
    delivery is made after such date, the delivery date shall be
    considered the sale date."
      Pub. L. 108-357, title VIII, Sec. 890(b), Oct. 22, 2004, 118
    Stat. 1644, provided that:
      "(1) Sales, etc. - The amendment made by this section [amending
    this section] shall apply to sales and uses on or after the later
    of - 
        "(A) the first day of the first month which begins more than 4
      weeks after the date of the enactment of this Act [Oct. 22,
      2004], or
        "(B) the date on which the Secretary of Health and Human
      Services lists any vaccine against influenza for purposes of
      compensation for any vaccine-related injury or death through the
      Vaccine Injury Compensation Trust Fund.
      "(2) Deliveries. - For purposes of paragraph (1) and section 4131
    of the Internal Revenue Code of 1986, in the case of sales on or
    before the effective date described in such paragraph for which
    delivery is made after such date, the delivery date shall be
    considered the sale date."

                     EFFECTIVE DATE OF 1999 AMENDMENT                 
      Pub. L. 106-170, title V, Sec. 523(a)(2), Dec. 17, 1999, 113
    Stat. 1927, provided that:
      "(A) Sales. - The amendment made by this subsection [amending
    this section] shall apply to vaccine sales after the date of the
    enactment of this Act [Dec. 17, 1999], but shall not take effect if
    subsection (b) [see note below] does not take effect.
      "(B) Deliveries. - For purposes of subparagraph (A), in the case
    of sales on or before the date described in such subparagraph for
    which delivery is made after such date, the delivery date shall be
    considered the sale date."
      Pub. L. 106-170, title V, Sec. 523(b)(3), Dec. 17, 1999, 113
    Stat. 1928, provided that: "The amendments made by this subsection
    [amending this section and section 9510 of this title and repealing
    provisions set out as notes under this section and section 9510 of
    this title] shall take effect as if included in the provisions of
    the Omnibus Consolidated and Emergency Supplemental Appropriations
    Act, 1999 [Pub. L. 105-277] to which they relate."

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-277, div. C, title XV, Sec. 1503(b), div. I, title
    III, Sec. 3002(b), Oct. 21, 1998, 112 Stat. 2681-741, 2681-905,
    which provided that amendment of this section by Pub. L. 105-277
    was applicable to sales after Oct. 21, 1998, and that delivery date
    would be considered sale date in the case of sales on or before
    Oct. 21, 1998, was repealed by Pub. L. 106-170, title V, Sec.
    523(b)(1), Dec. 17, 1999, 113 Stat. 1927.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by Pub. L. 105-34 effective on the day after Aug. 5,
    1997, see section 904(d) of Pub. L. 105-34, set out as a note under
    section 4131 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 2006(c) of Pub. L. 100-647 provided that: "The amendments
    made by this section [amending this section and section 9510 of
    this title] shall take effect as if included in the amendments made
    by section 9201 of the Omnibus Budget Reconciliation Act of 1987
    [Pub. L. 100-203]."

                 LIMITATION ON CERTAIN CREDITS OR REFUNDS             
      Section 904(e) of Pub. L. 105-34 provided that: "For purposes of
    applying section 4132(b) of the Internal Revenue Code of 1986 with
    respect to any claim for credit or refund filed before January 1,
    1999, the amount of tax taken into account shall not exceed the tax
    computed under the rate in effect on the day after the date of the
    enactment of this Act [Aug. 5, 1997]."

-End-

-CITE-
    26 USC Subchapter D - Recreational Equipment                01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter D - Recreational Equipment

-HEAD-
                   SUBCHAPTER D - RECREATIONAL EQUIPMENT               

-MISC1-
    Part                                                     
    I.          Sporting goods.                                       
    [II.        Repealed.]                                            
    III.        Firearms.                                             

                                AMENDMENTS                            
      1965 - Pub. L. 89-44, title II, Sec. 205(b), June 21, 1965, 79
    Stat. 140, struck out item relating to part II.

-End-

-CITE-
    26 USC PART I - SPORTING GOODS                              01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter D - Recreational Equipment
    PART I - SPORTING GOODS

-HEAD-
                          PART I - SPORTING GOODS                      

-MISC1-
    Sec.                                                     
    4161.       Imposition of tax.                                    
    4162.       Definitions; treatment of certain resales.            

                                AMENDMENTS                            
      1984 - Pub. L. 98-369, div. A, title X, Sec. 1015(d), July 18,
    1984, 98 Stat. 1019, added item 4162.

-End-

-CITE-
    26 USC Sec. 4161                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter D - Recreational Equipment
    PART I - SPORTING GOODS

-HEAD-
    Sec. 4161. Imposition of tax

-STATUTE-
    (a) Sport fishing equipment
      (1) Imposition of tax
        (A) In general
          There is hereby imposed on the sale of any article of sport
        fishing equipment by the manufacturer, producer, or importer a
        tax equal to 10 percent of the price for which so sold.
        (B) Limitation on tax imposed on fishing rods and poles
          The tax imposed by subparagraph (A) on any fishing rod or
        pole shall not exceed $10.
      (2) 3 percent rate of tax for electric outboard motors
        In the case of an electric outboard motor, paragraph (1) shall
      be applied by substituting "3 percent" for "10 percent".
      (3) 3 percent rate of tax for tackle boxes
        In the case of fishing tackle boxes, paragraph (1) shall be
      applied by substituting "3 percent" for "10 percent".
      (4) Parts or accessories sold in connection with taxable sale
        In the case of any sale by the manufacturer, producer, or
      importer of any article of sport fishing equipment, such article
      shall be treated as including any parts or accessories of such
      article sold on or in connection therewith or with the sale
      thereof.
    (b) Bows and arrows, etc.
      (1) Bows
        (A) In general
          There is hereby imposed on the sale by the manufacturer,
        producer, or importer of any bow which has a peak draw weight
        of 30 pounds or more, a tax equal to 11 percent of the price
        for which so sold.
        (B) Archery equipment
          There is hereby imposed on the sale by the manufacturer,
        producer, or importer - 
            (i) of any part or accessory suitable for inclusion in or
          attachment to a bow described in subparagraph (A), and
            (ii) of any quiver, broadhead, or point suitable for use
          with an arrow described in paragraph (2),

        a tax equal to 11 percent of the price for which so sold.
      (2) Arrows
        (A) In general
          There is hereby imposed on the first sale by the
        manufacturer, producer, or importer of any shaft (whether sold
        separately or incorporated as part of a finished or unfinished
        product) of a type used in the manufacture of any arrow which
        after its assembly - 
            (i) measures 18 inches overall or more in length, or
            (ii) measures less than 18 inches overall in length but is
          suitable for use with a bow described in paragraph (1)(A),

        a tax equal to 39 cents per shaft.
        (B) Adjustment for inflation
          (i) In general
            In the case of any calendar year beginning after 2005, the
          39-cent amount specified in subparagraph (A) shall be
          increased by an amount equal to the product of - 
              (I) such amount, multiplied by
              (II) the cost-of-living adjustment determined under
            section 1(f)(3) for such calendar year, determined by
            substituting "2004" for "1992" in subparagraph (B) thereof.
          (ii) Rounding
            If any increase determined under clause (i) is not a
          multiple of 1 cent, such increase shall be rounded to the
          nearest multiple of 1 cent.
      (3) Coordination with subsection (a)
        No tax shall be imposed under this subsection with respect to
      any article taxable under subsection (a).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 489; Pub. L. 89-44, title II,
    Sec. 205(a), June 21, 1965, 79 Stat. 140; Pub. L. 92-558, title II,
    Sec. 201(a), Oct. 25, 1972, 86 Stat. 1173; Pub. L. 98-369, div. A,
    title X, Secs. 1015(a), 1017(a), (b), July 18, 1984, 98 Stat. 1017,
    1021; Pub. L. 99-514, title XVIII, Sec. 1899A(48), Oct. 22, 1986,
    100 Stat. 2961; Pub. L. 105-34, title XIV, Sec. 1433(a), Aug. 5,
    1997, 111 Stat. 1051; Pub. L. 108-357, title III, Secs. 332(a)-(c),
    333(a), Oct. 22, 2004, 118 Stat. 1477, 1478; Pub. L. 108-493, Sec.
    1(a)-(c), Dec. 23, 2004, 118 Stat. 3984; Pub. L. 109-59, title XI,
    Sec. 11117(a), (b), Aug. 10, 2005, 119 Stat. 1951; Pub. L. 109-135,
    title IV, Sec. 412(uu), Dec. 21, 2005, 119 Stat. 2640.)

-STATAMEND-
         ADJUSTMENT OF TAX ON ARROW SHAFTS FOR CALENDAR YEAR 2007     
      For adjustment of tax on arrow shafts under subsection (b)(2)(A)
    of this section for calendar year 2007, see section 3.33 of Revenue
    Procedure 2006-53, set out as a note under section 1 of this title.

-MISC1-
                                AMENDMENTS                            
      2005 - Subsec. (a)(1). Pub. L. 109-59, Sec. 11117(a), reenacted
    heading without change and amended text of par. (1) generally,
    designating existing provisions as subpar. (A), inserting subpar.
    heading, and adding subpar. (B).
      Subsec. (a)(2). Pub. L. 109-135 amended heading and text of par.
    (2) generally. Prior to amendment, text read as follows:
      "(A) In general. - In the case of an electric outboard motor or a
    sonar device suitable for finding fish, paragraph (1)(A) shall be
    applied by substituting '3 percent' for '10 percent'.
      "(B) $30 limitation on tax imposed on sonar devices suitable for
    finding fish. - The tax imposed by paragraph (1)(A) on any sonar
    device suitable for finding fish shall not exceed $30."
      Pub. L. 109-59, Sec. 11117(b), substituted "paragraph (1)(A)" for
    "paragraph (1)" in two places.
      2004 - Subsec. (a)(3), (4). Pub. L. 108-357, Sec. 333(a), added
    par. (3) and redesignated former par. (3) as (4).
      Subsec. (b)(1). Pub. L. 108-357, Sec. 332(a), reenacted heading
    without change and amended text of par. (1) generally, substituting
    provisions imposing a tax on the sale of any bow which has a peak
    draw weight of 30 pounds or more, any part or accessory, and any
    quiver or broadhead suitable for use with an arrow described in
    par. (2), for provisions imposing a tax on the sale of any bow
    which has a draw weight of 10 pounds or more, any part of
    accessory, and any quiver suitable for use with arrows described in
    par. (2).
      Subsec. (b)(1)(B)(ii). Pub. L. 108-493, Sec. 1(c), substituted
    "quiver, broadhead, or point" for "quiver or broadhead".
      Subsec. (b)(2). Pub. L. 108-493, Sec. 1(b), amended heading and
    text of par. (2) generally, substituting provisions relating to
    arrows for provisions relating to arrow components.
      Pub. L. 108-357, Sec. 332(c), substituted "Arrow components" for
    "Arrows" in heading and inserted "(other than broadheads)" after
    "point" in introductory provisions.
      Subsec. (b)(3), (4). Pub. L. 108-493, Sec. 1(a), repealed Pub. L.
    108-357, Sec. 332(b). See note below.
      Pub. L. 108-357, Sec. 332(b), which directed the amendment of
    subsec. (b) by adding par. (3), relating to arrows, and
    redesignating former par. (3) as (4), was repealed by Pub. L. 108-
    493, Sec. 1(a). See Construction of 2004 Amendment note below.
      1997 - Subsec. (b). Pub. L. 105-34 amended subsec. (b) generally.
    Prior to amendment, subsec. (b) consisted of pars. (1) to (3)
    imposing taxes on bows and arrows and parts and accessories and
    providing for coordination of taxes under subsecs. (a) and (b).
      1986 - Subsec. (b)(1)(B)(ii). Pub. L. 99-514 substituted a comma
    for the period at end.
      1984 - Subsec. (a). Pub. L. 98-369, Sec. 1015(a), in amending
    subsec. (a) generally, designated existing provisions as par. (1),
    substituted "any article of sport fishing equipment by the
    manufacturer, producer, or importer" for "fishing rods, creels,
    reels, and artificial lures, baits, and flies (including parts or
    accessories of such articles sold on or in connection therewith, or
    with the sale thereof) by the manufacturer, producer, or importer",
    and added pars. (2) and (3).
      Subsec. (b)(1)(B). Pub. L. 98-369, Sec. 1017(a), designated
    existing provisions as cl. (i) and added cl. (ii).
      Subsec. (b)(2)(A). Pub. L. 98-369, Sec. 1017(b)(2), struck out
    "(other than a fishing reel)" after "part or accessory".
      Subsec. (b)(3). Pub. L. 98-369, Sec. 1017(b)(1), added par. (3).
      1972 - Subsec. (a). Pub. L. 92-558, Sec. 201(a)(1), designated
    existing provisions as subsec. (a) and inserted catchline.
      Subsec. (b). Pub. L. 92-558, Sec. 201(a)(2), added subsec. (b).
      1965 - Pub. L. 89-44 removed 10 percent tax on equipment for
    billiards, pool, bowling, trap shooting, cricket, croquet,
    badminton, curling, deck tennis, golf, lacrosse, polo, skiing,
    squash, table tennis, and tennis, and retained tax only for fishing
    equipment.

                     EFFECTIVE DATE OF 2005 AMENDMENT                 
      Pub. L. 109-59, title XI, Sec. 11117(c), Aug. 10, 2005, 119 Stat.
    1951, provided that: "The amendments made by this section [amending
    this section] shall apply to articles sold by the manufacturer,
    producer, or importer after September 30, 2005."

                     EFFECTIVE DATE OF 2004 AMENDMENTS                 
      Pub. L. 108-493, Sec. 1(d), Dec. 23, 2004, 118 Stat. 3985,
    provided that: "The amendments made by subsections (b) and (c)
    [amending this section] shall apply to articles sold by the
    manufacturer, producer, or importer after March 31, 2005."
      Pub. L. 108-357, title III, Sec. 332(d), Oct. 22, 2004, 118 Stat.
    1478, provided that: "The amendments made by this section [amending
    this section] shall apply to articles sold by the manufacturer,
    producer, or importer after the date which is 30 days after the
    date of the enactment of this Act [Oct. 22, 2004]."
      Pub. L. 108-357, title III, Sec. 333(b), Oct. 22, 2004, 118 Stat.
    1478, provided that: "The amendments made this section [amending
    this section] shall apply to articles sold by the manufacturer,
    producer, or importer after December 31, 2004."

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1433(b) of Pub. L. 105-34 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    articles sold by the manufacturer, producer, or importer after
    September 30, 1997."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by section 1015(a) of Pub. L. 98-369 applicable with
    respect to articles sold by the manufacturer, producer, or importer
    after Sept. 30, 1984, see section 1015(e) of Pub. L. 98-369, set
    out as an Effective Date note under section 4162 of this title.
      Section 1017(c) of Pub. L. 98-369 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to articles sold by the manufacturer, producer, or importer
    after September 30, 1984."

                     EFFECTIVE DATE OF 1972 AMENDMENT                 
      Section 201(b) of Pub. L. 92-558, as amended by Pub. L. 93-313,
    June 8, 1974, 88 Stat. 238, provided that: "The amendments made by
    subsection (a) of this section [amending this section] shall apply
    with respect to articles sold by the manufacturer, producer, or
    importer thereof on or after January 1, 1975."

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Section 701(a) of Pub. L. 89-44 provided that:
      "(1) In general. - Except as otherwise provided in this
    subsection, the amendments made by titles I and II of this Act
    [enacting sections 4094 and 6424 of this title, amending this
    section and sections 4055, 4057, 4061, 4091, 4216, 4218, 4221,
    4222, 4227, 6011, 6206, 6412, 6416, 6675, 7210, 7603, 7604, and
    7605 of this title, repealing sections 4001 to 4003, 4011 to 4013,
    4021, 4022, 4031, 4051 to 4053, 4111, 4121, 4131, 4141 to 4143,
    4151, 4171 to 4173, 4191, 4192, 4201, 4211, and 4224 of this title,
    and amending provisions set out as a note under section 120 of
    Title 23, Highways] shall apply with respect to articles sold on or
    after the day after the date of the enactment of this Act [June 21,
    1965].
      "(2) Special rules. - The amendments made by sections 201(b)(2)
    [amending section 4061 of this title] (relating to automobile parts
    and accessories) and 202(a) [amending section 4091 of this title]
    (relating to lubricating oil) shall apply with respect to articles
    sold on or after January 1, 1966. The amendments made by section
    202(b) [enacting section 6424 of this title] and (c) [enacting
    section 4094 and amending sections 6206, 6675, 7210, 7603, 7604,
    and 7605 of this title] (relating to payments with respect to
    lubricating oil) shall take effect January 1, 1966. The amendments
    made by section 203 [repealing sections 4111, 4121, and 4131 of
    this title], insofar as they relate to the tax imposed by section
    4131 (relating to electric light bulbs) of the Code, and the
    amendments made by section 208 [amending sections 4216, 4218, 4221,
    4222, and 4227], insofar as they relate to the tax imposed by
    section 4061(b) (relating to automotive parts and accessories),
    section 4091 (relating to lubricating oil), or section 4131
    (relating to electric light bulbs) of the Code, shall apply with
    respect to articles sold on or after January 1, 1966. The
    amendments made by section 207 [amending sections 4216 and 6416 of
    this title] (relating to partial payments; sales of installment
    accounts) and 209(a) [amending section 6412 of this title]
    (relating to floor stocks refunds on passenger automobiles, etc.)
    shall take effect on the day after the date of the enactment of
    this Act [June 21, 1965]. The amendments made by section 210
    [amending provisions set out as a note under section 120 of Title
    23, Highways] (relating to Highway Trust Fund) shall take effect
    January 1, 1966.
      "(3) Installment sales, etc. - For purposes of paragraphs (1) and
    (2), an article shall not be considered sold before the day after
    the date of the enactment of this Act [June 21, 1965] or before
    January 1, 1966, as the case may be, unless possession or right to
    possession passes to the purchaser before such day or such date. In
    the case of - 
        "(A) a lease,
        "(B) a contract for the sale of an article where it is provided
      that the price shall be paid by installments and title to the
      article sold does not pass until a future date notwithstanding
      partial payment by installments,
        "(C) a conditional sale, or
        "(D) a chattel mortgage arrangement wherein it is provided that
      the sale price shall be paid in installments,
    entered into before such day or such date, payments made on or
    after such day or such date with respect to the article leased or
    sold shall, for purposes of this subsection, be considered as
    payments made with respect to an article sold on or after such day
    or such date, if the lessor or vendor establishes that the amount
    of payments payable on or after such day or such date with respect
    to such article has been reduced by an amount equal to the tax
    reduction applicable with respect to the lease or sale of such
    article.
      "(4) Electric light bulbs used in manufacture of articles upon
    which tax is repealed. - For purposes of applying section 4218(a)
    of the Code with respect to the use of an electric light bulb or
    tube by the manufacturer, producer, or importer thereof, and for
    purposes of applying section 4221(d)(6)(A) of the Code with respect
    to the sale of an electric light bulb or tube for use in further
    manufacture, an article which was taxable under chapter 32 of the
    Code on the date of the enactment of this Act [June 21, 1965]
    shall, during the period beginning with the day after the date of
    the enactment of this Act through December 31, 1965, be treated as
    an article taxable under such chapter."

                      CONSTRUCTION OF 2004 AMENDMENT                  
      Pub. L. 108-493, Sec. 1(a), Dec. 23, 2004, 118 Stat. 3984,
    provided that: "Subsection (b) of section 332 of the American Jobs
    Creation Act of 2004 [Pub. L. 108-357], and the amendments made by
    such subsection [amending this section], are hereby repealed; and
    the Internal Revenue Code of 1986 shall be applied as if such
    subsection and amendments had never been enacted."

-End-

-CITE-
    26 USC Sec. 4162                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter D - Recreational Equipment
    PART I - SPORTING GOODS

-HEAD-
    Sec. 4162. Definitions; treatment of certain resales

-STATUTE-
    (a) Sport fishing equipment defined
      For purposes of this part, the term "sport fishing equipment"
    means - 
        (1) fishing rods and poles (and component parts therefor),
        (2) fishing reels,
        (3) fly fishing lines, and other fishing lines not over 130
      pounds test,
        (4) fishing spears, spear guns, and spear tips,
        (5) items of terminal tackle, including - 
          (A) leaders,
          (B) artificial lures,
          (C) artificial baits,
          (D) artificial flies,
          (E) fishing hooks,
          (F) bobbers,
          (G) sinkers,
          (H) snaps,
          (I) drayles, and
          (J) swivels,

      but not including natural bait or any item of terminal tackle
      designed for use and ordinarily used on fishing lines not
      described in paragraph (3), and
        (6) the following items of fishing supplies and accessories - 
          (A) fish stringers,
          (B) creels,
          (C) tackle boxes,
          (D) bags, baskets, and other containers designed to hold
        fish,
          (E) portable bait containers,
          (F) fishing vests,
          (G) landing nets,
          (H) gaff hooks,
          (I) fishing hook disgorgers, and
          (J) dressing for fishing lines and artificial flies,

        (7) fishing tip-ups and tilts,
        (8) fishing rod belts, fishing rodholders, fishing harnesses,
      fish fighting chairs, fishing outriggers, and fishing
      downriggers, and
        (9) electric outboard boat motors.
    (b) Treatment of certain resales
      (1) In general
        If - 
          (A) the manufacturer, producer, or importer sells any article
        taxable under section 4161(a) to any person,
          (B) the constructive sale price rules of section 4216(b) do
        not apply to such sale, and
          (C) such person (or any other person) sells such article to a
        related person with respect to the manufacturer, producer, or
        importer,

      then such related person shall be liable for tax under section
      4161 in the same manner as if such related person were the
      manufacturer of the article.
      (2) Credit for tax previously paid
        If - 
          (A) tax is imposed on the sale of any article by reason of
        paragraph (1), and
          (B) the related person establishes the amount of the tax
        which was paid on the sale described in paragraph (1)(A),

      the amount of the tax so paid shall be allowed as a credit
      against the tax imposed by reason of paragraph (1).
      (3) Related person
        For purposes of this subsection, the term "related person" has
      the meaning given such term by section 465(b)(3)(C).
      (4) Regulations
        Except to the extent provided in regulations, rules similar to
      the rules of this subsection shall also apply in cases (not
      described in paragraph (1)) in which intermediaries or other
      devices are used for purposes of reducing the amount of the tax
      imposed by section 4161(a).

-SOURCE-
    (Added Pub. L. 98-369, div. A, title X, Sec. 1015(b), July 18,
    1984, 98 Stat. 1017; amended Pub. L. 99-514, title II, Sec.
    201(d)(7)(C), (12), title XVIII, Sec. 1878(b), Oct. 22, 1986, 100
    Stat. 2141, 2142, 2903; Pub. L. 108-357, title III, Sec. 334(a),
    (b), Oct. 22, 2004, 118 Stat. 1478.)

-MISC1-
                                AMENDMENTS                            
      2004 - Subsec. (a)(8) to (10). Pub. L. 108-357, Sec. 334(a),
    inserted "and" at end of par. (8), substituted a period for ", and"
    at end of par. (9), and struck out par. (10) which read as follows:
    "sonar devices suitable for finding fish."
      Subsecs. (b), (c). Pub. L. 108-357, Sec. 334(b), redesignated
    subsec. (c) as (b) and struck out heading and text of former
    subsec. (b). Text read as follows: "For purposes of this part, the
    term 'sonar device suitable for finding fish' shall not include any
    sonar device which is - 
        "(1) a graph recorder,
        "(2) a digital type,
        "(3) a meter readout, or
        "(4) a combination graph recorder or combination meter
      readout."
      1986 - Subsec. (a)(6)(I). Pub. L. 99-514, Sec. 1878(b), amended
    subpar. (I) generally, substituting "hook" for "hood".
      Subsec. (c)(3). Pub. L. 99-514, Sec. 201(d)(7)(C), (12), made
    identical amendments, substituting "section 465(b)(3)(C)" for
    "section 168(e)(4)(D)".

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Pub. L. 108-357, title III, Sec. 334(c), Oct. 22, 2004, 118 Stat.
    1478, provided that: "The amendments made this section [amending
    this section] shall apply to articles sold by the manufacturer,
    producer, or importer after December 31, 2004."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 201(d)(7)(C), (12) of Pub. L. 99-514
    applicable to property placed in service after Dec. 31, 1986, in
    taxable years ending after such date, with exceptions, see sections
    203 and 204 of Pub. L. 99-514, set out as a note under section 168
    of this title.
      Amendment by section 201(d)(7)(C), (12) of Pub. L. 99-514 not
    applicable to any property placed in service before Jan. 1, 1994,
    if such property placed in service as part of specified
    rehabilitations, and not applicable to certain additional
    rehabilitations, see section 251(d)(2), (3) of Pub. L. 99-514, set
    out as a note under section 46 of this title.
      Amendment by section 1878(b) 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.

                              EFFECTIVE DATE                          
      Section 1015(e) of Pub. L. 98-369, 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 [enacting this section and amending
    sections 4161 and 6302 of this title] shall apply with respect to
    articles sold by the manufacturer, producer, or importer after
    September 30, 1984.
      "(2) Treatment of certain resales. - Subsection (c) of section
    4162 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]
    (relating to treatment of certain resales), as added by this
    section, shall apply to sales by related persons (as defined in
    such subsection) after the date of the enactment of this Act [July
    18, 1984]."

            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.

-End-

-CITE-
    26 USC [PART II - REPEALED]                                 01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter D - Recreational Equipment
    [PART II - REPEALED]

-HEAD-
                           [PART II - REPEALED]                       

-End-

-CITE-
    26 USC Secs. 4171 to 4173                                   01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter D - Recreational Equipment
    [PART II - REPEALED]

-HEAD-
    Secs. 4171 to 4173. Repealed.

-MISC1-
    [Secs. 4171 to 4173. Repealed. Pub. L. 89-44, title II, Sec.
      205(b), June 21, 1965, 79 Stat. 140].
      Section 4171, act Aug. 16, 1954, ch. 736, 68A Stat. 489, imposed
    a 10 percent tax on cameras, camera lenses, and unexposed
    photographic film on rolls and a 5 percent tax on electric motion
    or still picture projectors of the household type.
      Section 4172, act Aug. 16, 1954, ch. 736, 68A Stat. 490, defined
    certain vendees of unexposed films as manufacturers for purposes of
    payment of the tax imposed by section 4171.
      Section 4173, act Aug. 16, 1954, ch. 736, 68A Stat. 490, granted
    exemptions for specified types of cameras, lenses of specified
    focal lengths, and certain types of film.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable with respect to articles sold on or after June
    22, 1965, see section 701(a) of Pub. L. 84-44, set out as an
    Effective Date of 1965 Amendment note under section 4161 of this
    title.

-End-

-CITE-
    26 USC PART III - FIREARMS                                  01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter D - Recreational Equipment
    PART III - FIREARMS

-HEAD-
                            PART III - FIREARMS                        

-MISC1-
    Sec.                                                     
    4181.       Imposition of tax.                                    
    4182.       Exemptions.                                           

-End-

-CITE-
    26 USC Sec. 4181                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter D - Recreational Equipment
    PART III - FIREARMS

-HEAD-
    Sec. 4181. Imposition of tax

-STATUTE-
      There is hereby imposed upon the sale by the manufacturer,
    producer, or importer of the following articles a tax equivalent to
    the specified percent of the price for which so sold:
      Articles taxable at 10 percent - 
        Pistols.
        Revolvers.
      Articles taxable at 11 percent - 
        Firearms (other than pistols and revolvers).
        Shells, and cartridges.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 490.)

-End-

-CITE-
    26 USC Sec. 4182                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter D - Recreational Equipment
    PART III - FIREARMS

-HEAD-
    Sec. 4182. Exemptions

-STATUTE-
    (a) Machine guns and short barrelled firearms
      The tax imposed by section 4181 shall not apply to any firearm on
    which the tax provided by section 5811 has been paid.
    (b) Sales to defense department
      No firearms, pistols, revolvers, shells, and cartridges purchased
    with funds appropriated for the military department shall be
    subject to any tax imposed on the sale or transfer of such
    articles.
    (c) Small manufacturers, etc.
      (1) In general
        The tax imposed by section 4181 shall not apply to any pistol,
      revolver, or firearm described in such section if manufactured,
      produced, or imported by a person who manufactures, produces, and
      imports less than an aggregate of 50 of such articles during the
      calendar year.
      (2) Controlled groups
        All persons treated as a single employer for purposes of
      subsection (a) or (b) of section 52 shall be treated as one
      person for purposes of paragraph (1).
    (d) Records
      Notwithstanding the provisions of sections 922(b)(5) and 923(g)
    of title 18, United States Code, no person holding a Federal
    license under chapter 44 of title 18, United States Code, shall be
    required to record the name, address, or other information about
    the purchaser of shotgun ammunition, ammunition suitable for use
    only in rifles generally available in commerce, or component parts
    for the aforesaid types of ammunition.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 490; Pub. L. 91-128, Sec. 5,
    Nov. 26, 1969, 83 Stat. 269; Pub. L. 109-59, title XI, Sec.
    11131(a), Aug. 10, 2005, 119 Stat. 1959.)

-MISC1-
                                AMENDMENTS                            
      2005 - Subsecs. (c), (d). Pub. L. 109-59 added subsec. (c) and
    redesignated former subsec. (c) as (d).
      1969 - Subsec. (c). Pub. L. 91-128 added subsec. (c).

                     EFFECTIVE DATE OF 2005 AMENDMENT                 
      Pub. L. 109-59, title XI, Sec. 11131(b), Aug. 10, 2005, 119 Stat.
    1959, provided that:
      "(1) In general. - The amendments made by this section [amending
    this section] shall apply to articles sold by the manufacturer,
    producer, or importer after September 30, 2005.
      "(2) No inference. - Nothing in the amendments made by this
    section shall be construed to create any inference with respect to
    the proper tax treatment of any sales before the effective date of
    such amendments."

                       SHORT TITLE OF 1969 AMENDMENT                   
      Section 1(a) of Pub. L. 91-128 provided that: "This Act [amending
    this section and sections 4911, 4912, 4914, 4915, 4919, 4920, 6011,
    and 6680 of this title and enacting provisions set out as notes
    under section 6680 of this title] may be cited as the 'Interest
    Equalization Tax Extension Act of 1969'."

-End-

-CITE-
    26 USC [Subchapter E - Repealed]                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    [Subchapter E - Repealed]

-HEAD-
                         [SUBCHAPTER E - REPEALED]                     

-End-

-CITE-
    26 USC Secs. 4191, 4192                                     01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    [Subchapter E - Repealed]

-HEAD-
    Secs. 4191, 4192. Repealed.

-MISC1-
    [Secs. 4191, 4192. Repealed. Pub. L. 89-44, title II, Sec. 206,
      June 21, 1965, 79 Stat. 140].
      Section 4191, act Aug. 16, 1954, ch. 736, 68A Stat. 491, imposed
    a tax equivalent to 10 percent of the selling price upon over fifty
    specified office and business machines including adding machines,
    bookkeeping machines, cash registers, punch card and computing
    machines, typewriters, and tabulating machines.
      Section 4192, acts Aug. 16, 1954, ch. 736, 68A Stat. 491; Sept.
    2, 1958, Pub. L. 85-859, title I, Sec. 114(a), 72 Stat. 1278,
    granted an exemption for cash registers used in registering over-
    the-counter retail sales and for stencil cutting machines.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable with respect to articles sold on or after June
    22, 1965, see section 701(a) of Pub. L. 89-44, set out as an
    Effective Date of 1965 Amendment note under section 4161 of this
    title.

-End-

-CITE-
    26 USC Sec. 4201                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    [Subchapter E - Repealed]

-HEAD-
    Sec. 4201. Repealed.

-MISC1-
    [Sec. 4201. Repealed. Pub. L. 89-44, title II, Sec. 206, June 21,
      1965, 79 Stat. 140].
      Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 492; Sept. 14,
    1960, Pub. L. 86-779, Sec. 9(a), 74 Stat. 1003, imposed a tax
    equivalent to 10 percent of the selling price on mechanical
    pencils, fountain pens, and ball point pens and 10 cents on
    mechanical cigarette lighters.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable with respect to articles sold on or after June
    22, 1965, see section 701(a) of Pub. L. 89-44, set out as an
    Effective Date of 1965 Amendment note under section 4161 of this
    title.

-End-

-CITE-
    26 USC Sec. 4211                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    [Subchapter E - Repealed]

-HEAD-
    Sec. 4211. Repealed.

-MISC1-
    [Sec. 4211. Repealed. Pub. L. 89-44, title II, Sec. 206, June 21,
      1965, 79 Stat. 140].
      Section, act Aug. 16, 1954, ch. 736, 68A Stat. 492, imposed a tax
    of 2 cents per 1,000 for matches, except fancy wooden matches, and
    a tax of 5 1/2  cents per 1,000 on fancy wooden matches.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable with respect to articles sold on or after June
    22, 1965, see section 701(a) of Pub. L. 89-44, set out as an
    Effective Date of 1965 Amendment note under section 4161 of this
    title.

-End-

-CITE-
    26 USC Subchapter F - Special Provisions Applicable to
           Manufacturers Tax                               01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter F - Special Provisions Applicable to Manufacturers Tax

-HEAD-
     SUBCHAPTER F - SPECIAL PROVISIONS APPLICABLE TO MANUFACTURERS TAX 

-MISC1-
    Sec.                                                     
    4216.       Definition of price.                                  
    4217.       Leases.                                               
    4218.       Use by manufacturer or importer considered sale.      
    4219.       Application of tax in case of sales by other than
                 manufacturer or importer.                            
    [4220 to 4225. Repealed.]                                         

                                AMENDMENTS                            
      1958 - Pub. L. 85-859, title I, Secs. 117(d), 119(b)(3), Sept. 2,
    1958, 72 Stat. 1281, 1286, substituted "Leases" for "Lease
    considered sale" in item 4217, and struck out items 4220 to 4225.
      1956 - Act June 29, 1956, ch. 462, title II, Sec. 207(b), 70
    Stat. 392, added item 4226 and redesignated former item 4226 as
    4227.

-End-

-CITE-
    26 USC Sec. 4216                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter F - Special Provisions Applicable to Manufacturers Tax

-HEAD-
    Sec. 4216. Definition of price

-STATUTE-
    (a) Containers, packing and transportation charges.
      In determining, for the purposes of this chapter, the price for
    which an article is sold, there shall be included any charge for
    coverings and containers of whatever nature, and any charge
    incident to placing the article in condition packed ready for
    shipment, but there shall be excluded the amount of tax imposed by
    this chapter, whether or not stated as a separate charge. A
    transportation, delivery, insurance, installation, or other charge
    (not required by the foregoing sentence to be included) shall be
    excluded from the price only if the amount thereof is established
    to the satisfaction of the Secretary in accordance with the
    regulations.
    (b) Constructive sale price
      (1) In general
        If an article is - 
          (A) sold at retail,
          (B) sold on consignment, or
          (C) sold (otherwise than through an arm's length transaction)
        at less than the fair market price,

      the tax under this chapter shall (if based on the price for which
      the article is sold) be computed on the price for which such
      articles are sold, in the ordinary course of trade, by
      manufacturers or producers thereof, as determined by the
      Secretary. In the case of an article sold at retail, the
      computation under the preceding sentence shall be on whichever of
      the following prices is the lower: (i) the price for which such
      article is sold, or (ii) the highest price for which such
      articles are sold to wholesale distributors, in the ordinary
      course of trade, by manufacturers or producers thereof, as
      determined by the Secretary. This paragraph shall not apply if
      paragraph (2) applies.
      (2) Special rule
        If an article is sold at retail or to a retailer, and if - 
          (A) the manufacturer, producer, or importer of such article
        regularly sells such articles at retail or to retailers, as the
        case may be,
          (B) the manufacturer, producer, or importer of such article
        regularly sells such articles to one or more wholesale
        distributors in arm's length transactions and he establishes
        that his prices in such cases are determined without regard to
        any tax benefit under this paragraph, and
          (C) the transaction is an arm's length transaction,

      the tax under this chapter shall (if based on the price for which
      the article is sold) be computed on whichever of the following
      prices is the lower: (i) the price for which such article is
      sold, or (ii) the highest price for which such articles are sold
      by such manufacturer, producer, or importer to wholesale
      distributors (other than special dealers).
      (3) Constructive sale price in case of certain articles
        Except as provided in paragraph (4), for purposes of paragraph
      (1), if - 
          (A) the manufacturer, producer, or importer of an article
        regularly sells such article to a distributor which is a member
        of the same affiliated group of corporations (as defined in
        section 1504(a)) as the manufacturer, producer, or importer,
        and
          (B) such distributor regularly sells such article to one or
        more independent retailers, but does not regularly sell to
        wholesale distributors,

      the constructive sale price of such article shall be 90 percent
      of the lowest price for which such distributor regularly sells
      such article in arm's-length transactions to such independent
      retailers. The price determined under this paragraph shall not be
      adjusted for any exclusion (except for the tax imposed on such
      article) or readjustments under subsections (a) and (e) and under
      section 6416(b)(1). If both this paragraph and paragraph (4)
      apply with respect to an article, the constructive sale price for
      such article shall be the lower of the constructive sale price
      determined under this paragraph or paragraph (4).
      (4) Constructive sale price in case of certain other articles
        For purposes of paragraph (1), if - 
          (A) the manufacturer, producer, or importer of an article
        regularly sells (except for tax-free sales) only to a
        distributor which is a member of the same affiliated group of
        corporations (as defined in section 1504(a)) as the
        manufacturer, producer, or importer,
          (B) the distributor regularly sells (except for tax-free
        sales) such article only to retailers, and
          (C) the normal method of sales for such articles within the
        industry by manufacturers, producers, or importers is to sell
        such articles in arm's-length transactions to distributors,

      the constructive sale price for such article shall be the price
      at which such article is sold to retailers by the distributor,
      reduced by a percentage of such price equal to the percentage
      which (i) the difference between the price for which comparable
      articles are sold to wholesale distributors, in the ordinary
      course of trade, by manufacturers or producers thereof, and the
      price at which such wholesale distributors in arm's-length
      transactions sell such comparable articles to retailers, is of
      (ii) the price at which such wholesale distributors in arm's-
      length transactions sell such comparable articles to retailers.
      The price determined under this paragraph shall not be adjusted
      for any exclusion (except for the tax imposed on such article) or
      readjustment under subsections (a) and (e) and under section
      6416(b)(1).
      (5) Definition of lowest price
        For purposes of paragraphs (1) and (3), the lowest price shall
      be determined - 
          (A) without requiring that any given percentage of sales be
        made at that price, and
          (B) without including any fixed amount to which the purchaser
        has a right as a result of contractual arrangements existing at
        the time of the sale.
    (c) Partial payments
      In the case of - 
        (1) a lease (other than a lease to which section 4217(b)
      applies),
        (2) a contract for the sale of an article wherein it is
      provided that the price shall be paid by installments and title
      to the article sold does not pass until a future date
      notwithstanding partial payment by installments,
        (3) a conditional sale, or
        (4) a chattel mortgage arrangement wherein it is provided that
      the sales price shall be paid in installments,

    there shall be paid upon each payment with respect to the article a
    percentage of such payment equal to the rate of tax in effect on
    the date such payment is due.
    (d) Sales of installment accounts
      If installment accounts, with respect to payments on which tax is
    being computed as provided in subsection (c), are sold or otherwise
    disposed of, then subsection (c) shall not apply with respect to
    any subsequent payments on such accounts (other than subsequent
    payments on returned accounts with respect to which credit or
    refund is allowable by reason of section 6416(b)(5)), but instead -
    
        (1) there shall be paid an amount equal to the difference
      between (A) the tax previously paid on the payments on such
      installment accounts, and (B) the total tax which would be
      payable if such installment accounts had not been sold or
      otherwise disposed of (computed as provided in subsection (c));
      except that
        (2) if any such sale is pursuant to the order of, or subject to
      the approval of, a court of competent jurisdiction in a
      bankruptcy or insolvency proceeding, the amount computed under
      paragraph (1) shall not exceed the sum of the amounts computed by
      multiplying (A) the proportionate share of the amount for which
      such accounts are sold which is allocable to each unpaid
      installment payment by (B) the rate of tax under this chapter in
      effect on the date such unpaid installment payment is or was due.

    The sum of the amounts payable under this subsection and subsection
    (c) in respect of the sale of any article shall not exceed the
    total tax.
    (e) Exclusion of local advertising charge from sale price
      (1) Exclusion
        In determining, for purposes of this chapter, the price for
      which an article is sold, there shall be excluded a charge for
      local advertising (as defined in paragraph (4)) to the extent
      that such charge - 
          (A) does not exceed 5 percent of the price for which the
        article is sold (as determined under this section by excluding
        any charge for local advertising),
          (B) is a separate charge made when the article is sold, and
          (C) is intended to be refunded to the purchaser or any
        subsequent vendee in reimbursement of costs incurred for local
        advertising.

      In the case of any such charge (or portion thereof) which is not
      so refunded before the first day of the fifth calendar month
      following the calendar year during which the article was sold,
      the exclusion provided by the preceding sentence shall cease to
      apply as of such first day.
      (2) Aggregate amount which may be excluded
        In the case of articles upon the sale of which tax was imposed
      under the same section of this chapter - 
          (A) The sum of (i) the aggregate of the charges for local
        advertising excluded under paragraph (1), plus (ii) the
        aggregate of the readjustments for local advertising under
        section 6416(b)(1) (relating to credits or refunds for price
        readjustments), shall not exceed
          (B) 5 percent of the aggregate of the prices (determined
        under this section by excluding all charges for local
        advertising) at which such articles were sold in sales on which
        tax was imposed by such section of this chapter.

      The preceding sentence shall be applied to each manufacturer,
      producer, and importer as of the close of each calendar quarter,
      taking into account the items specified in subparagraphs (A) and
      (B) for such calendar quarter and preceding calendar quarters in
      the same calendar year.
      (3) No adjustment for other advertising charges
        Except to the extent provided by paragraphs (1) and (2), no
      charge or expenditure for advertising shall serve, for purposes
      of this section or section 6416(b)(1), as the basis for an
      exclusion from, or as a readjustment of, the price of any
      article.
      (4) Local advertising defined
        For purposes of this section and section 6416(b)(1), the term
      "local advertising" means only advertising which - 
          (A) is initiated or obtained by the purchaser or any
        subsequent vendee,
          (B) names the article for which the price is determinable
        under this section and states the location at which such
        article may be purchased at retail, and
          (C) is broadcast over a radio station or television station,
        appears in a newspaper or magazine, or is displayed by means of
        an outdoor advertising sign or poster.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 493; Aug. 9, 1955, ch. 677,
    Secs. 1, 2, 69 Stat. 613; Pub. L. 85-859, title I, Secs. 115, 116,
    117(b), Sept. 2, 1958, 72 Stat. 1279-1281; Pub. L. 86-781, Sec. 1,
    Sept. 14, 1960, 74 Stat. 1017; Pub. L. 87-770, Sec. 2(a), Oct. 9,
    1962, 76 Stat. 768; Pub. L. 87-858, Sec. 1(a), Oct. 23, 1962, 76
    Stat. 1134; Pub. L. 89-44, title II, Secs. 207(a), (b), 208(a),
    (b), title VIII, Sec. 801(b), June 21, 1965, 79 Stat. 140, 141,
    158; Pub. L. 91-172, title IX, Sec. 932(a), Dec. 30, 1969, 83 Stat.
    725; Pub. L. 91-614, title III, Sec. 301(a), (b), Dec. 31, 1970, 84
    Stat. 1844; Pub. L. 92-178, title IV, Sec. 401(g)(4), Dec. 10,
    1971, 85 Stat. 533; Pub. L. 94-455, title XIX, Secs. 1904(a)(2),
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1811, 1834; Pub. L. 95-458,
    Sec. 1(a), (b), Oct. 14, 1978, 92 Stat. 1255; Pub. L. 98-369, div.
    A, title VII, Sec. 735(c)(6), July 18, 1984, 98 Stat. 982.)

-MISC1-
                                AMENDMENTS                            
      1984 - Subsec. (b)(1). Pub. L. 98-369, Sec. 735(c)(6)(A), in
    provisions following subpar. (C) struck out "(other than an article
    the sale of which is taxable under section 4061(a))" in second
    sentence, before "the computation under the preceding sentence",
    and struck out provision that in the case of an article the sale of
    which is taxable under section 4061(a) and which is sold at retail,
    the computation under the first sentence of this paragraph shall be
    a percentage (not greater than 100 percent) of the actual selling
    price based on the highest price for which such articles are sold
    by manufacturers and producers in the ordinary course of trade
    (determined without regard to any individual manufacturer's or
    producer's cost).
      Subsec. (b)(2)(B) to (D). Pub. L. 98-369, Sec. 735(c)(6)(B),
    inserted "and" at end of subpar. (B), redesignated subpar. (D) as
    (C), and struck out former subpar. (C) which related to articles
    upon which tax is imposed under section 4061(a) of this title.
      Subsec. (b)(3). Pub. L. 98-369, Sec. 735(c)(6)(D), substituted
    "paragraph (4)" for "paragraphs (4) and (5)".
      Subsec. (b)(5), (6). Pub. L. 98-369, Sec. 735(c)(6)(C), (E),
    redesignated par. (6) as par. (5), substituted "(1) and (3)" for
    "(1), (3) and (5)", and struck out former par. (5) which related to
    constructive sale price in the case of automobiles, trucks, etc.
      Subsec. (f). Pub. L. 98-369, Sec. 735(c)(6)(F), struck out
    subsec. (f) which related to certain trucks incorporating used
    components.
      1978 - Subsec. (b)(1). Pub. L. 95-458 substituted "article sold
    at retail (other than an article the sale of which is taxable under
    section 4061(a)), the computation" for "article sold at retail, the
    computation" and inserted provision requiring the computation of
    tax on articles taxable under section 4061(a) which are sold at
    retail to be a percentage, but not greater than 100% of the actual
    selling price based on the highest price for which the articles are
    sold by manufacturers and producers in the ordinary course of
    trade, determined without regard to individual manufacturer's or
    producer's cost.
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out "or his delegate" after "Secretary".
      Subsec. (b). Pub. L. 94-455, Secs. 1904(a)(2)(B), 1906(b)(13)(A),
    struck out "or his delegate" after "Secretary" in two places in
    par. (1), and substituted "subsections (a) and (e)" for
    "subsections (a) and (f)" in pars. (3), (4), and (5), after "or
    readjustments under".
      Subsecs. (d) to (g). Pub. L. 94-455, Sec. 1904(a)(2)(A),
    redesignated subsecs. (e) to (g) as (d) to (f), respectively.
      1971 - Subsec. (b)(2)(C), (5). Pub. L. 92-178, Sec. 401(g)(4)(A),
    substituted "(relating to trucks, buses, tractor, etc.)" for
    "(relating to automobiles, trucks, etc.)".
      Subsec. (g). Pub. L. 92-178, Sec. 401(g)(4)(B), inserted
    reference to "tractors," after "buses,".
      1970 - Subsec. (b)(3). Pub. L. 91-614, Sec. 301(b), substituted
    "Constructive sale price" for "Fair market price" in heading,
    "constructive sale price" for "fair market price" three places in
    text, substituted "paragraphs (4) and (5)" for "paragraph (4)" and
    "paragraph (1)" for "paragraph (1)(C)".
      Subsec. (b)(4). Pub. L. 91-614, Sec. 301(b)(2), substituted
    "Constructive sale price" for "Fair market price" in heading,
    "constructive sale price" for "fair market price" in text, and
    "paragraph (1)" for "paragraph (1)(C)".
      Subsec. (b)(5), (6). Pub. L. 91-614, Sec. 301(a), added pars. (5)
    and (6).
      1969 - Subsec. (b)(3), (4). Pub. L. 91-172 added pars. (3) and
    (4).
      1965 - Subsec. (b)(2). Pub. L. 89-44, Sec. 208(a), struck out
    reference to special dealers and to articles upon which tax is
    imposed under section 4191 or 4211 of this title.
      Subsec. (b)(3). Pub. L. 89-44, Sec. 208(b), struck out par. (3)
    which related to special dealers.
      Subsec. (c). Pub. L. 89-44, Sec. 207(a), struck out "that portion
    of the total tax which is proportionate to the portion of the total
    amount to be paid represented by such payment" in text following
    par. (4) and inserted in lieu thereof "a percentage of such payment
    equal to the rate of tax in effect on the date such payment is
    due".
      Subsec. (e)(1). Pub. L. 89-44, Sec. 207(b)(1), substituted "total
    tax which would be payable if such installment accounts had not
    been sold or otherwise disposed of (computed as provided in
    subsection (c)) for "total tax".
      Subsec. (e)(2). Pub. L. 89-44, Sec. 207(b)(2), substituted, as
    factor (A) in the formula for computing the maximum amount, the
    proportionate share of the amount for which such accounts are sold
    which is allocable to each unpaid installment payment for the
    amount for which such accounts are sold, and, as factor (B) in the
    formula, the rate of tax on the date that such unpaid installment
    payment is or was due for the rate of tax which applied on the day
    on which the transaction giving rise to such installment accounts
    took place.
      Subsec. (g). Pub. L. 89-44, Sec. 801(b), added subsec. (g).
      1962 - Subsec. (b)(2)(C). Pub. L. 87-858 inserted "in the case of
    articles upon which tax is imposed under section 4061(a) (relating
    to automobiles, trucks, etc.), 4191 (relating to business
    machines), or 4211 (relating to matches)," before "the normal
    method".
      Subsec. (f)(4)(C). Pub. L. 87-770 substituted ", appears in a
    newspaper or magazine, or is displayed by means of an outdoor
    advertising sign or poster" for "or appears in a newspaper".
      1960 - Subsec. (f). Pub. L. 86-781 added subsec. (f).
      1958 - Subsec. (b). Pub. L. 85-859, Sec. 115, inserted provisions
    in par. (1) requiring, in the case of an article sold at retail,
    the computation to be on either the price for which the article is
    sold, or the highest price for which the articles are sold to
    wholesale distributors, in the ordinary course of trade, by
    manufacturers or producers thereof, whichever is lower, and added
    pars. (2) and (3).
      Subsec. (c). Pub. L. 85-859, Sec. 117(b), substituted "section
    4217(b)" for "subsection (d)".
      Subsec. (d). Pub. L. 85-859, Sec. 117(b), repealed subsec. (d)
    which related to tax on leases of certain trailers.
      Subsec. (e). Pub. L. 85-859, Sec. 116, added subsec. (e).
      1955 - Subsec. (c)(1). Act Aug. 9, 1955, Sec. 1, inserted "(other
    than a lease to which subsection (d) applies)".
      Subsec. (d). Act Aug. 9, 1955, Sec. 2, added subsec. (d).

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Section 1(c) of Pub. L. 95-458 provided that: "The amendments
    made by this section [amending this section] shall apply to
    articles sold by the manufacturer or producer on or after the first
    day of the first calendar quarter beginning 30 days or more after
    the date of enactment of this Act [Oct. 14, 1978]."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1904(a)(2) of Pub. L. 94-455 effective on
    first day of first month which begins more than 90 days after Oct.
    4, 1976, see section 1904(d) of Pub. L. 94-455, set out as a note
    under section 4041 of this title.

                     EFFECTIVE DATE OF 1971 AMENDMENT                 
      Amendment by Pub. L. 92-178 applicable with respect to articles
    sold on or after the day after Dec. 10, 1971, see section 401(h)(1)
    of Pub. L. 92-178, set out as a note under section 4061 of this
    title.

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Section 301(c) of Pub. L. 91-614, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by this section [amending this section] shall apply
    with respect to articles sold after December 31, 1970; except that
    section 4216(b)(6) of the Internal Revenue Code of 1986 [formerly
    I.R.C. 1954] (as added by subsection (a)) shall also apply to (1)
    the application of paragraph (1) of such section 4216(b) to
    articles sold after June 30, 1962, and before January 1, 1971, and
    (2) the application of paragraph (3) of such section 4216(b) to
    articles sold after December 31, 1969, and before January 1, 1971."

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Section 932(b) of Pub. L. 91-172 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply with
    respect to articles sold after December 31, 1969."

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Amendment by section 207(a), (b) of Pub. L. 89-44 effective June
    22, 1965, and amendment by section 208 of Pub. L. 89-44 applicable
    with respect to articles sold on or after June 22, 1965, except
    insofar as such amendments related to the taxes imposed by sections
    4061(b), 4091, or 4131 and, as to such taxes, applicable with
    respect to articles sold on or after January 1, 1966, see section
    701(a) of Pub. L. 89-44, set out as a note under section 4161 of
    this title.
      Section 801(e) of Pub. L. 89-44 provided that: "The amendments
    made by subsections (a), (b), and (d) [amending this section and
    sections 4063, 4221, and 6416 of this title] shall apply with
    respect to articles sold on or after the day after the date of the
    enactment of this Act [June 21, 1965]. The amendment made by
    subsection (c) [amending section 4221 of this title] shall apply
    with respect to articles sold on or after January 1, 1965."

                     EFFECTIVE DATE OF 1962 AMENDMENTS                 
      Section 1(b) of Pub. L. 87-858 provided that: "The amendment made
    by subsection (a) [amending this section] shall apply with respect
    to articles sold by the manufacturer, producer, or importer on or
    after October 1, 1962."
      Section 2(b) of Pub. L. 87-770 provided that: "The amendment made
    by subsection (a) [amending this section] shall apply with respect
    to articles sold on or after the first day of the first calendar
    quarter beginning more than 20 days after the date of the enactment
    of this Act [Oct. 9, 1962]."

                     EFFECTIVE DATE OF 1960 AMENDMENT                 
      Section 3 of Pub. L. 86-781 provided that: "The amendments made
    by this Act [amending this section and section 6416 of this title]
    shall apply with respect to articles sold on or after the first day
    of the first calendar quarter beginning more than twenty days after
    the date of the enactment of this Act [Sept. 14, 1960]."

                     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 1955 AMENDMENT                 
      Section 4 of act Aug. 9, 1955, as amended by act Oct. 22, 1986,
    Pub. L. 99-514, Sec. 2, 100 Stat. 2095, provided that: "The
    amendments made by subsection (a) [probably should refer to
    amendments made by sections 1 to 3 of act Aug. 9, 1955, amending
    this section and section 4217 of this title] shall take effect on
    the first day of the first month which begins more than 10 days
    after the date of the enactment of this act [Aug. 9, 1955]. In the
    application of section 4216(d) of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954] (as added by this Act) to any article which
    has been leased before the effective date specified in the
    preceding sentence, under regulations prescribed by the Secretary
    of the Treasury or his delegate - 
        "(1) the fair market value of such article shall be the fair
      market value determined as of such effective date;
        "(2) only payments under a lease received on or after such
      effective date shall be considered in determining when the total
      tax (as defined in such section 4216(d)) has been paid;
        "(3) any lease existing on such effective date, or if there is
      none, the first lease entered into after such effective date,
      shall be considered an initial lease (except that fair market
      value shall be determined as provided in paragraph (1) of this
      sentence); and
        "(4) any lease existing on such effective date shall be
      considered as having been entered into on such date."

-End-

-CITE-
    26 USC Sec. 4217                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter F - Special Provisions Applicable to Manufacturers Tax

-HEAD-
    Sec. 4217. Leases

-STATUTE-
    (a) Lease considered as sale
      For purposes of this chapter, the lease of an article (including
    any renewal or any extension of a lease or any subsequent lease of
    such article) by the manufacturer, producer, or importer shall be
    considered a sale of such article.
    (b) Limitation on tax
      In the case of any lease described in subsection (a) of an
    article taxable under this chapter, if the tax under this chapter
    is based on the price for which such articles are sold, there shall
    be paid on each lease payment with respect to such article a
    percentage of such payment equal to the rate of tax in effect on
    the date of such payment, until the total of the tax payments under
    such lease and any prior lease to which this subsection applies
    equals the total tax.
    (c) Definition of total tax
      For purposes of this section, the term "total tax" means - 
        (1) except as provided in paragraph (2), the tax computed on
      the constructive sale price for such article which would be
      determined under section 4216(b) if such article were sold at
      retail on the date of the first lease to which subsection (b)
      applies; or
        (2) if the first lease to which subsection (b) applies is not
      the first lease of the article, the tax computed on the fair
      market value of such article on the date of the first lease to
      which subsection (b) applies.

    Any such computation of tax shall be made at the applicable rate
    specified in this chapter in effect on the date of the first lease
    to which subsection (b) applies.
    (d) Special rules
      (1) Lessor must also be engaged in selling
        Subsection (b) shall not apply to any lease of an article
      unless at the time of making the lease, or any prior lease of
      such article to which subsection (b) applies, the person making
      the lease or prior lease was also engaged in the business of
      selling in arm's length transactions the same type and model of
      article.
      (2) Sale before total tax becomes payable
        If the taxpayer sells an article before the total tax has
      become payable, then the tax payable on such sale shall be
      whichever of the following is the smaller:
          (A) the difference between (i) the tax imposed on lease
        payments under leases of such article to which subsection (b)
        applies, and (ii) the total tax, or
          (B) a tax computed, at the rate in effect on the date of the
        sale, on the price for which the article is sold.

      For purposes of subparagraph (B), if the sale is at arm's length,
      section 4216(b) shall not apply.
      (3) Sale after total tax has become payable
        If the taxpayer sells an article after the total tax has become
      payable, no tax shall be imposed under this chapter on such sale.
    (e) Leases of automobiles subject to gas guzzler tax
      (1) In general
        In the case of the lease of an automobile the sale of which by
      the manufacturer would be taxable under section 4064, the
      foregoing provisions of this section shall not apply, but, for
      purposes of this chapter - 
          (A) the first lease of such automobile by the manufacturer
        shall be considered to be a sale, and
          (B) any lease of such automobile by the manufacturer after
        the first lease of such automobile shall not be considered to
        be a sale.
      (2) Payment of tax
        In the case of a lease described in paragraph (1)(A) - 
          (A) there shall be paid by the manufacturer on each lease
        payment that portion of the total gas guzzler tax which bears
        the same ratio to such total gas guzzler tax as such payment
        bears to the total amount to be paid under such lease,
          (B) if such lease is canceled, or the automobile is sold or
        otherwise disposed of, before the total gas guzzler tax is
        payable, there shall be paid by the manufacturer on such
        cancellation, sale, or disposition the difference between the
        tax imposed under subparagraph (A) on the lease payments and
        the total gas guzzler tax, and
          (C) if the automobile is sold or otherwise disposed of after
        the total gas guzzler tax is payable, no tax shall be imposed
        under section 4064 on such sale or disposition.
      (3) Definitions
        For purposes of this subsection - 
        (A) Manufacturer
          The term "manufacturer" includes a producer or importer.
        (B) Total gas guzzler tax
          The term "total gas guzzler tax" means the tax imposed by
        section 4064, computed at the rate in effect on the date of the
        first lease.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 494; Aug. 9, 1955, ch. 677, Sec.
    3, 69 Stat. 614; Pub. L. 85-859, title I, Sec. 117(a), Sept. 2,
    1958, 72 Stat. 1280; Pub. L. 94-455, title XIX, Sec. 1904 (a)(3),
    Oct. 4, 1976, 90 Stat. 1811; Pub. L. 95-618, title II, Sec. 201(d),
    Nov. 9, 1978, 92 Stat. 3184.)

-MISC1-
                                AMENDMENTS                            
      1978 - Subsec. (e). Pub. L. 95-618 added subsec. (e).
      1976 - Subsec. (d)(4). Pub. L. 94-455 struck out par. (4)
    relating to special transitional rules applicable to leases.
      1958 - Pub. L. 85-859 substituted "Leases" for "Lease considered
    as sale" in section catchline.
      Subsec. (a). Pub. L. 85-859 redesignated existing provisions as
    subsec. (a) and struck out provisions which made subsection
    inapplicable to the lease of an article upon which the tax has been
    paid in the manner provided in section 4216(d)(1) or the total tax
    has been paid in the manner provided in section 4216(d)(2) of this
    title.
      Subsecs. (b) to (d). Pub. L. 85-859 added subsecs. (b) to (d).
      1955 - Act Aug. 9, 1955, exempted lease of an article upon which
    tax has been paid under section 4216(d)(1) or section 4216(d)(2) of
    this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Amendment by Pub. L. 95-618 applicable with respect to 1980 and
    later model year automobiles, see section 201(g) of Pub. L. 95-618,
    set out as an Effective Date note under section 4064 of this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than 90 days after Oct. 4, 1976, see section
    1904(d) of Pub. L. 94-455, set out as a note under section 4041 of
    this title.

                     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 1955 AMENDMENT                 
      Section effective on first day of first month which begins more
    than ten days after Aug. 9, 1955, see section 4 of act Aug. 9,
    1955, set out as a note under section 4216 of this title.

                 APPLICATION OF LEASES OF UTILITY TRAILERS             
      Section 117(c) of Pub. L. 85-859, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by subsections (a) and (b) [amending this section
    and section 4216 of this title] shall not apply to any lease of an
    article if section 4216(d) of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954, prior subsec. (d) of section 4216 of this
    title] applied to any lease of such article before the effective
    date specified in section 1(c) of this Act."

-End-

-CITE-
    26 USC Sec. 4218                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter F - Special Provisions Applicable to Manufacturers Tax

-HEAD-
    Sec. 4218. Use by manufacturer or importer considered sale

-STATUTE-
    (a) General rule
      If any person manufactures, produces, or imports an article
    (other than a tire taxable under section 4071) and uses it
    (otherwise than as material in the manufacture or production of, or
    as a component part of, another article taxable under this chapter
    to be manufactured or produced by him), then he shall be liable for
    tax under this chapter in the same manner as if such article were
    sold by him. This subsection shall not apply in the case of
    gasoline used by any person, for nonfuel purposes, as a material in
    the manufacture or production of another article to be manufactured
    or produced by him. For the purpose of applying the first sentence
    of this subsection to coal taxable under section 4121, the words
    "(otherwise than as material in the manufacture or production of,
    or as a component part of, another article taxable under this
    chapter to be manufactured or produced by him)" shall be
    disregarded.
    (b) Tires
      If any person manufactures, produces, or imports a tire taxable
    under section 4071, and sells it on or in connection with the sale
    of any article, or uses it, then he shall be liable for tax under
    this chapter in the same manner as if such article were sold by
    him.
    (c) Computation of tax
      Except as provided in section 4223(b), in any case in which a
    person is made liable for tax by the preceding provisions of this
    section, the tax (if based on the price for which the article is
    sold) shall be computed on the price at which such or similar
    articles are sold, in the ordinary course of trade, by
    manufacturers, producers, or importers, thereof, as determined by
    the Secretary.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 494; Aug. 11, 1955, ch. 805,
    Sec. 1(a), (b), 69 Stat. 689; Pub. L. 85-859, title I, Sec. 118,
    Sept. 2, 1958, 72 Stat. 1281; Pub. L. 86-418, Sec. 2(a), Apr. 8,
    1960, 74 Stat. 38; Pub. L. 87-61, title II, Sec. 205(b), June 29,
    1961, 75 Stat. 126; Pub. L. 89-44, title II, Sec. 208(c), June 21,
    1965, 79 Stat. 141; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-227, Sec. 2(b)(1), Feb. 10,
    1978, 92 Stat. 11; Pub. L. 98-369, div. A, title VII, Sec.
    735(c)(7), July 18, 1984, 98 Stat. 983.)

-MISC1-
                                AMENDMENTS                            
      1984 - Subsec. (a). Pub. L. 98-369, Sec. 735(c)(7)(D),
    substituted "(other than a tire taxable under section 4071)" for
    "(other than an article specified in subsection (b), (c), or (d))".
      Subsec. (b). Pub. L. 98-369, Sec. 735(c)(7)(A), (B), struck out
    "and tubes" after "Tires" in heading, and in text substituted "If"
    for "Except as provided in subsection (d), if", and struck out "or
    inner tube" before "taxable under section 4071".
      Subsec. (c). Pub. L. 98-369, Sec. 735(c)(7)(C), redesignated
    subsec. (e) as (c). Former subsec. (c), which related to automotive
    parts and accessories, was struck out.
      Subsec. (d). Pub. L. 98-369, Sec. 735(c)(7)(C), struck out
    subsec. (d) which related to bicycle tires and tubes.
      Subsec. (e). Pub. L. 98-369, Sec. 735(c)(7)(C), redesignated
    subsec. (e) as (c).
      1978 - Subsec. (a). Pub. L. 95-227 inserted provisions relating
    to applying first sentence of this subsection to coal taxable under
    section 4121 of this title.
      1976 - Subsec. (e). Pub. L. 94-455 struck out "or his delegate"
    after "Secretary".
      1965 - Subsec. (b). Pub. L. 89-44, Sec. 208(c)(1), (2), struck
    out references to automobile receiving sets from heading, and "or
    an automobile radio or television receiving set taxable under
    section 4141," before "and sells it".
      Subsec. (c). Pub. L. 89-44, Sec. 208(c)(3), (4), struck out
    reference to radio components and camera lenses from heading, and
    "a radio or television component taxable under section 4141, or a
    camera lens taxable under section 4171," before "and uses it".
      1961 - Subsec. (a). Pub. L. 87-61 inserted sentence making
    subsection inapplicable in the case of gasoline used by any person,
    for nonfuel purposes, as a material in the manufacture or
    production of another article to be manufactured or produced by
    him.
      1960 - Subsec. (a). Pub. L. 86-418, Sec. 2(a)(1), substituted
    "subsection (b), (c), or (d)" for "subsection (b) or (c)".
      Subsec. (b). Pub. L. 86-418, Sec. 2(a)(2), substituted "Except as
    provided in subsection (d), if any" for "If any."
      Subsecs. (d), (e). Pub. L. 86-418, Sec. 2(a)(3), added subsec.
    (d) and redesignated former subsec. (d) as (e).
      1958 - Pub. L. 85-859 amended section generally, striking out
    provisions which related to refrigerator components and to sales
    free of tax by virtue of section 4220 or 4224 of this title, and
    substituting provisions making manufacturers, producers and
    importers of parts or accessories taxable under section 4061(b),
    radio or television components taxable under section 4141, or
    camera lenses taxable under section 4171 liable for the tax if they
    use the parts or accessories otherwise than as material in the
    manufacture or production of, or as component parts of, any other
    article to be manufactured or produced by them, for provisions
    which made section inapplicable with respect to such parts if they
    were used by them as material in the manufacture or production of,
    or as a component part of, any article.
      1955 - Subsec. (a)(1). Act Aug. 11, 1955, Sec. 1(a), inserted as
    tax exempt articles under this chapter, automobile parts or
    accessories, refrigerator, radio, or television components, or
    camera lenses taxable under section 4061(b), 4111, or 4171,
    respectively, of this title.
      Subsec. (b). Act Aug. 11, 1955, Sec. 1(b), excepted from
    application of section automobile parts or accessories,
    refrigerator, radio, or television components, and camera lenses,
    taxable under sections 4061(b), 4111, 4141, and 4171, respectively,
    of this title, when for use by the purchaser in the manufacture or
    production of, or as a component part of, any article.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Amendment by Pub. L. 95-227 applicable with respect to sales
    after Mar. 31, 1978, see section 2(d) of Pub. L. 95-227, set out as
    an Effective Date note under section 4121 of this title.

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Amendment by Pub. L. 89-44 applicable with respect to articles
    sold on or after June 22, 1965, except insofar as such amendments
    related to the taxes imposed by sections 4061(b), 4091, and 4131
    and, as to such taxes, applicable with respect to articles sold on
    or after January 1, 1966, see section 701(a) of Pub. L. 89-44, set
    out as a note under section 4161 of this title.

                     EFFECTIVE DATE OF 1961 AMENDMENT                 
      Amendment by Pub. L. 87-61 applicable only in the case of
    gasoline used on or after October 1, 1961, see section 208 of Pub.
    L. 87-61, set out as a note under section 4041 of this title.

                     EFFECTIVE DATE OF 1960 AMENDMENT                 
      Amendment by Pub. L. 86-418 applicable only with respect to
    bicycle tires and tubes sold by the manufacturer, producer, or
    importer thereof on or after the first day of the first month which
    begins more than 10 days after April 8, 1960, see section 4 of Pub.
    L. 86-418, set out as a note under section 4221 of this title.

                     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 1955 AMENDMENT                 
      Amendment by act Aug. 11, 1955, effective on first day of first
    month which begins more than ten days after Aug. 11, 1955, see
    section 3 of act Aug. 11, 1955, set out as a note under section
    6416 of this title.

-End-

-CITE-
    26 USC Sec. 4219                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter F - Special Provisions Applicable to Manufacturers Tax

-HEAD-
    Sec. 4219. Application of tax in case of sales by other than
      manufacturer or importer

-STATUTE-
      In case any person acquires from the manufacturer, producer, or
    importer of an article, by operation of law or as a result of any
    transaction not taxable under this chapter, the right to sell such
    article, the sale of such article by such person shall be taxable
    under this chapter as if made by the manufacturer, producer, or
    importer, and such person shall be liable for the tax.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 494.)

-End-

-CITE-
    26 USC Secs. 4220 to 4225                                   01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter F - Special Provisions Applicable to Manufacturers Tax

-HEAD-
    Secs. 4220 to 4225. Repealed.

-MISC1-
    [Secs. 4220 to 4225. Repealed. Pub. L. 85-859, title I, Sec.
      119(a), Sept. 2, 1958, 72 Stat. 1282].
      Section 4220, acts Aug. 16, 1954, ch. 736, 68A Stat. 494; Aug.
    11, 1955, ch. 805, Sec. 1(c), 69 Stat. 689, related to exemption
    for sales or resales to manufacturers. See section 4221 et seq. of
    this title.
      For sections 4221 to 4225, see Prior Provisions notes set out
    under sections 4221 to 4225 of this title.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal 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.

-End-

-CITE-
    26 USC Subchapter G - Exemptions, Registration, Etc.        01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter G - Exemptions, Registration, Etc.

-HEAD-
               SUBCHAPTER G - EXEMPTIONS, REGISTRATION, ETC.           

-MISC1-
    Sec.                                                     
    4221.       Certain tax-free sales.                               
    4222.       Registration.                                         
    4223.       Special rules relating to further manufacture.        
    [4224.      Repealed.]                                            
    4225.       Exemption of articles manufactured or produced by
                 Indians.                                             
    [4226.      Repealed.]                                            
    4227.       Cross reference.                                      

                                AMENDMENTS                            
      1986 - Pub. L. 99-514, title XVIII, Sec. 1899A(74), Oct. 22,
    1986, 100 Stat. 2963, substituted "reference" for "references" in
    item 4227.
      1983 - Pub. L. 97-473, title II, Sec. 202(b)(9), Jan. 14, 1983,
    96 Stat. 2610, purported to substitute "Cross references" for
    "Cross reference" in item 4227. No change in text was required
    because item 4227 as originally enacted by section 119(a) of Pub.
    L. 85-859 already read "Cross references".
      1976 - Pub. L. 94-455, title XIX, Sec. 1904(b)(3), Oct. 4, 1976,
    90 Stat. 1815, struck out item 4226 "Floor stocks taxes".
      1965 - Pub. L. 89-44, title I, Sec. 101(b)(5), June 21, 1965, 79
    Stat. 136, struck out item 4224 "Exemption for articles taxable as
    jewelry."
      1958 - Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72
    Stat. 1282, added subchapter heading and section analysis.

-End-

-CITE-
    26 USC Sec. 4221                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter G - Exemptions, Registration, Etc.

-HEAD-
    Sec. 4221. Certain tax-free sales

-STATUTE-
    (a) General rule
      Under regulations prescribed by the Secretary, no tax shall be
    imposed under this chapter (other than under section 4121 or 4081)
    on the sale by the manufacturer (or under subchapter A or C of
    chapter 31 on the first retail sale) of an article - 
        (1) for use by the purchaser for further manufacture, or for
      resale by the purchaser to a second purchaser for use by such
      second purchaser in further manufacture,
        (2) for export, or for resale by the purchaser to a second
      purchaser for export,
        (3) for use by the purchaser as supplies for vessels or
      aircraft,
        (4) to a State or local government for the exclusive use of a
      State or local government,
        (5) to a nonprofit educational organization for its exclusive
      use, or
        (6) to a qualified blood collector organization (as defined in
      section 7701(a)(49)) for such organization's exclusive use in the
      collection, storage, or transportation of blood,

    but only if such exportation or use is to occur before any other
    use. Paragraphs (4), (5), and (6) shall not apply to the tax
    imposed by section 4064. In the case of taxes imposed by section
    4051,(!1) or 4071, paragraphs (4) and (5) shall not apply on and
    after October 1, 2011. In the case of the tax imposed by section
    4131, paragraphs (3), (4), and (5) shall not apply and paragraph
    (2) shall apply only if the use of the exported vaccine meets such
    requirements as the Secretary may by regulations prescribe. In the
    case of taxes imposed by subchapter A of chapter 31, paragraphs
    (1), (3), (4), and (5) shall not apply. In the case of taxes
    imposed by subchapter C or D, paragraph (6) shall not apply.

    (b) Proof of resale for further manufacture; proof of export
      Where an article has been sold free of tax under subsection (a) -
    
        (1) for resale by the purchaser to a second purchaser for use
      by such second purchaser in further manufacture, or
        (2) for export, or for resale by the purchaser to a second
      purchaser for export,

    subsection (a) shall cease to apply in respect of such sale of such
    article unless, within the 6-month period which begins on the date
    of the sale by the manufacturer (or, if earlier, on the date of
    shipment by the manufacturer), the manufacturer receives proof that
    the article has been exported or resold for use in further
    manufacture.
    (c) Manufacturer relieved from liability in certain cases
      In the case of any article sold free of tax under this section
    (other than a sale to which subsection (b) applies), and in the
    case of any article sold free of tax under section 4001(c),
    4001(d), or 4053(6), if the manufacturer in good faith accepts a
    certification by the purchaser that the article will be used in
    accordance with the applicable provisions of law, no tax shall
    thereafter be imposed under this chapter in respect of such sale by
    such manufacturer.
    (d) Definitions
      For purposes of this section - 
      (1) Manufacturer
        The term "manufacturer" includes a producer or importer of an
      article, and, in the case of taxes imposed by subchapter A or C
      of chapter 31, includes the retailer with respect to the first
      retail sale.
      (2) Export
        The term "export" includes shipment to a possession of the
      United States; and the term "exported" includes shipped to a
      possession of the United States.
      (3) Supplies for vessels or aircraft
        The term "supplies for vessels or aircraft" means fuel
      supplies, ships' stores, sea stores, or legitimate equipment on
      vessels of war of the United States or of any foreign nation,
      vessels employed in the fisheries or in the whaling business, or
      vessels actually engaged in foreign trade or trade between the
      Atlantic and Pacific ports of the United States or between the
      United States and any of its possessions. For purposes of the
      preceding sentence, the term "vessels" includes civil aircraft
      employed in foreign trade or trade between the United States and
      any of its possessions, and the term "vessels of war of the
      United States or of any foreign nation" includes aircraft owned
      by the United States or by any foreign nation and constituting a
      part of the armed forces thereof.
      (4) State or local government
        The term "State or local government" means any State, any
      political subdivision thereof, or the District of Columbia.
      (5) Nonprofit educational organization
        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.
      (6) Use in further manufacture
        An article shall be treated as sold for use in further
      manufacture if - 
          (A) such article is sold for use by the purchaser as material
        in the manufacture or production of, or as a component part of,
        another article taxable under this chapter to be manufactured
        or produced by him; or
          (B) in the case of gasoline taxable under section 4081, such
        gasoline is sold for use by the purchaser, for nonfuel
        purposes, as a material in the manufacture or production of
        another article to be manufactured or produced by him.
      (7) Qualified bus
        (A) In general
          The term "qualified bus" means - 
            (i) an intercity or local bus, and
            (ii) a school bus.
        (B) Intercity or local bus
          The term "intercity or local bus" means any automobile bus
        which is used predominantly in furnishing (for compensation)
        passenger land transportation available to the general public
        if - 
            (i) such transportation is scheduled and along regular
          routes, or
            (ii) the seating capacity of such bus is at least 20 adults
          (not including the driver).
        (C) School bus
          The term "school bus" means any automobile bus substantially
        all the use of which is in transporting students and employees
        of schools. For purposes of the preceding sentence, the term
        "school" means an educational organization which 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 carried on.
    (e) Special rules
      (1) Reciprocity required in case of civil aircraft
        In the case of articles sold for use as supplies for aircraft,
      the privileges granted under subsection (a)(3) in respect of
      civil aircraft employed in foreign trade or trade between the
      United States and any of its possessions, in respect of aircraft
      registered in a foreign country, shall be allowed only if the
      Secretary of the Treasury has been advised by the Secretary of
      Commerce that he has found that such foreign country allows, or
      will allow, substantially reciprocal privileges in respect of
      aircraft registered in the United States. If the Secretary of the
      Treasury is advised by the Secretary of Commerce that he has
      found that a foreign country has discontinued or will discontinue
      the allowance of such privileges, the privileges granted under
      subsection (a)(3) shall not apply thereafter in respect of civil
      aircraft registered in that foreign country and employed in
      foreign trade or trade between the United States and any of its
      possessions.
      (2) Tires
        (A) Tax-free sales
          Under regulations prescribed by the Secretary, no tax shall
        be imposed under section 4071 on the sale by the manufacturer
        of a tire if - 
            (i) such tire is sold for use by the purchaser for sale on
          or in connection with the sale of another article
          manufactured or produced by such purchaser; and
            (ii) such other article is to be sold by such purchaser in
          a sale which either will satisfy the requirements of
          paragraph (2), (3), (4), or (5) of subsection (a) for a tax-
          free sale, or would satisfy such requirements but for the
          fact that such other article is not subject to tax under this
          chapter.
        (B) Proof
          Where a tire has been sold free of tax under this paragraph,
        this paragraph shall cease to apply unless, within the 6-moth
        period which begins on the date of the sale by him (or, if
        earlier on the date of the shipment by him), the manufacturer
        of such tire receives proof that the other article referred to
        in clause (ii) of subparagraph (A) has been sold in a manner
        which satisfies the requirements of such clause (ii) (including
        in the case of a sale for export, proof of export of such other
        article).
        (C) Subsection (a)(1) does not apply
          Paragraph (1) of subsection (a) shall not apply with respect
        to the tax imposed under section 4071 on the sale of a tire.
      (3) Tires used on intercity, local, and school buses
        Under regulations prescribed by the Secretary, the tax imposed
      by section 4071 shall not apply in the case of tires sold for use
      by the purchaser on or in connection with a qualified bus.

-SOURCE-
    (Added Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72
    Stat. 1282; amended Pub. L. 86-70, Sec. 22(a), June 25, 1959, 73
    Stat. 146; Pub. L. 86-344, Sec. 2(b), Sept. 21, 1959, 73 Stat. 617;
    Pub. L. 86-418, Sec. 1, Apr. 8, 1960, 74 Stat. 38; Pub. L. 86-624,
    Sec. 18(e), July 12, 1960, 74 Stat. 416; Pub. L. 87-61, title II,
    Sec. 205(a), June 29, 1961, 75 Stat. 126; Pub. L. 89-44, title II,
    Sec. 208(d), title VIII, Sec. 801(c), (d)(1), June 21, 1965, 79
    Stat. 141, 158; Pub. L. 91-172, title I, Sec. 101(j)(26), Dec. 30,
    1969, 83 Stat. 529; Pub. L. 92-178, title IV, Sec. 401(a)(3)(A),
    Dec. 10, 1971, 85 Stat. 531; Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-227, Sec.
    2(b)(2), Feb. 10, 1978, 92 Stat. 12; Pub. L. 95-600, title VII,
    Sec. 701(ff)(2)(A), Nov. 6, 1978, 92 Stat. 2924; Pub. L. 95-618,
    title II, Secs. 201(c)(1), 232(a), 233(c)(1), (2), Nov. 9, 1978, 92
    Stat. 3183, 3189, 3191, 3192; Pub. L. 96-222, title I, Sec.
    108(c)(5), Apr. 1, 1980, 94 Stat. 227; Pub. L. 97-424, title V,
    Secs. 515(b)(1), 516(b)(2), Jan. 6, 1983, 96 Stat. 2181, 2183; Pub.
    L. 98-369, div. A, title VII, Sec. 735(c)(8), July 18, 1984, 98
    Stat. 983; Pub. L. 99-499, title V, Sec. 521(d)(4), Oct. 17, 1986,
    100 Stat. 1779; Pub. L. 99-514, title XVII, Sec. 1703(c)(2)(C),
    Oct. 22, 1986, 100 Stat. 2776; Pub. L. 100-17, title V, Sec.
    502(b)(4), Apr. 2, 1987, 101 Stat. 257; Pub. L. 100-203, title IX,
    Sec. 9201(b)(1), title X, Sec. 10502(d)(4), Dec. 22, 1987, 101
    Stat. 1330-330, 1330-444; Pub. L. 101-239, title VII, Sec.
    7841(d)(17), Dec. 19, 1989, 103 Stat. 2429; Pub. L. 101-508, title
    XI, Secs. 11211(d)(3), 11221(b), (d)(1), (2), Nov. 5, 1990, 104
    Stat. 1388-427, 1388-444; Pub. L. 102-240, title VIII, Sec.
    8002(b)(3), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 103-66, title
    XIII, Sec. 13161(b)(1), Aug. 10, 1993, 107 Stat. 452; Pub. L. 105-
    178, title IX, Sec. 9002(b)(1), June 9, 1998, 112 Stat. 500; Pub.
    L. 105-206, title VI, Sec. 6023(17), July 22, 1998, 112 Stat. 825;
    Pub. L. 108-357, title VIII, Sec. 853(d)(2)(F), Oct. 22, 2004, 118
    Stat. 1613; Pub. L. 109-59, title XI, Sec. 11101(b)(1), Aug. 10,
    2005, 119 Stat. 1944; Pub. L. 109-280, title XII, Sec. 1207(b)(1)-
    (3)(A), Aug. 17, 2006, 120 Stat. 1070.)

-COD-
                               CODIFICATION                           
      Section 1207(b)(1)-(3)(A) of Pub. L. 109-280, which directed the
    amendment of section 4221 without specifying the act to be amended,
    was executed to this section, which is section 4221 of the Internal
    Revenue Code of 1986, to reflect the probable intent of Congress.
    See 2006 Amendment notes below.

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 4221, act Aug. 16, 1954, ch. 736, 68A Stat. 495,
    related to exemption for articles taxable as jewelry, prior to
    repeal by Pub. L. 85-859, Sec. 119(a).

                                AMENDMENTS                            
      2006 - Subsec. (a). Pub. L. 109-280, Sec. 1207(b)(2), (3)(A), in
    concluding provisions, substituted "Paragraphs (4), (5), and (6)"
    for "Paragraphs (4) and (5)" and inserted at end "In the case of
    taxes imposed by subchapter C or D, paragraph (6) shall not apply."
    See Codification note above.
      Subsec. (a)(6). Pub. L. 109-280, Sec. 1207(b)(1), added par. (6).
    See Codification note above.
      2005 - Subsec. (a). Pub. L. 109-59 substituted "2011" for "2005"
    in concluding provisions.
      2004 - Subsec. (a). Pub. L. 108-357 substituted "or 4081" for ",
    4081, or 4091" in introductory provisions.
      1998 - Subsec. (a). Pub. L. 105-178 substituted "2005" for "1999"
    in concluding provisions.
      Subsec. (c). Pub. L. 105-206 substituted "4053(6)" for
    "4053(a)(6)".
      1993 - Subsec. (c). Pub. L. 103-66 substituted "4001(d)" for
    "4002(b), 4003(c), 4004(a)".
      1991 - Subsec. (a). Pub. L. 102-240 substituted "1999" for "1995"
    in concluding provisions.
      1990 - Subsec. (a). Pub. L. 101-508, Sec. 11221(b), substituted
    "subchapter A or C of chapter 31" for "section 4051" in
    introductory provisions and inserted at end "In the case of taxes
    imposed by subchapter A of chapter 31, paragraphs (1), (3), (4),
    and (5) shall not apply."
      Pub. L. 101-508, Sec. 11211(d)(3), substituted "1995" for "1993"
    in concluding provisions.
      Subsec. (c). Pub. L. 101-508, Sec. 11221(d)(1), substituted
    "section 4001(c), 4002(b), 4003(c), 4004(a), or 4053(a)(6)" for
    "section 4053(a)(6)".
      Subsec. (d)(1). Pub. L. 101-508, Sec. 11221(d)(2), substituted
    "taxes imposed by subchapter A or C of chapter 31" for "the tax
    imposed by section 4051".
      1989 - Subsec. (c). Pub. L. 101-239 struck out "or 4083" after
    "4053(a)(6)".
      1987 - Subsec. (a). Pub. L. 100-203, Sec. 10502(d)(4),
    substituted "(other than under section 4121, 4081, or 4091) on the
    sale by the manufacturer" for "(other than under section 4121 or
    section 4081 (at the Highway Trust Fund financing rate)) on the
    sale by the manufacturer" in introductory text.
      Pub. L. 100-203, Sec. 9201(b)(1), inserted at end "In the case of
    the tax imposed by section 4131, paragraphs (3), (4), and (5) shall
    not apply and paragraph (2) shall apply only if the use of the
    exported vaccine meets such requirements as the Secretary may by
    regulations prescribe."
      Pub. L. 100-17 substituted "1993" for "1988".
      1986 - Subsec. (a). Pub. L. 99-514, as amended by Pub. L. 99-499,
    Sec. 521(d)(4)(B), in introductory text, inserted "or section 4081
    (at the Highway Trust Fund financing rate)" after "section 4121" as
    the probable intent of Congress, notwithstanding directory language
    that the insertion be made before "section 4121", and substituted
    "or 4071" for "4071, or 4081 (at the Highway Trust Fund financing
    rate)" in last sentence.
      Pub. L. 99-499, Sec. 521(d)(4)(A), inserted "(at the Highway
    Trust Fund financing rate)" after "4081" in last sentence.
      1984 - Subsec. (a). Pub. L. 98-369, Sec. 735(c)(8)(A), inserted
    "(or under section 4051 on the first retail sale)".
      Subsec. (c). Pub. L. 98-369, Sec. 735(c)(8)(B), substituted
    "section 4053(a)(6)" for "section 4063(a)(6) or (7), 4063(b),
    4063(e),".
      Subsec. (d)(1). Pub. L. 98-369, Sec. 735(c)(8)(C), inserted ",
    and, in the case of the tax imposed by section 4051, includes the
    retailer with respect to the first retail sale".
      Subsec. (d)(6). Pub. L. 98-369, Sec. 735(c)(8)(D)(i), struck out
    provision at end that for purposes of subparagraph (B), the
    rebuilding of a part or accessory which is exempt from tax under
    section 4063(c) shall not constitute the manufacture or production
    of such part or accessory.
      Subsec. (d)(6)(A). Pub. L. 98-369, Sec. 735(c)(8)(D)(ii), (iv),
    struck out "(other than an article referred to in subparagraph
    (B))" after "such article", and inserted "or" at end.
      Subsec. (d)(6)(B), (C). Pub. L. 98-369, Sec. 735(c)(8)(D)(i),
    (iii), redesignated subpar. (C) as (B) and struck out former
    subpar. (B) which related to parts or accessories taxable under
    former section 4061(b) of this title.
      Subsec. (e)(2). Pub. L. 98-369, Sec. 735(c)(8)(E), (F), struck
    out "and tubes" from heading, and in text struck out "or inner
    tube" and "or tube", as the case may be, after "tire" wherever
    appearing.
      Subsec. (e)(3) to (6). Pub. L. 98-369, Sec. 735(c)(8)(G), added
    par. (3), struck out par. (4) which related to bicycle tires or
    tubes sold to bicycle manufacturers in general, the definition of a
    bicycle tire, and proof, struck out par. (5) which related to
    tires, tubes and tread rubber used on intercity, local, and school
    buses, and struck out par. (6) which related to bus parts and
    accessories.
      1983 - Subsec. (a). Pub. L. 97-424, Sec. 516(b)(2), inserted
    provision that, in the case of taxes imposed by section 4051, 4071,
    or 4081, pars. (4) and (5) shall not apply on and after Oct. 1,
    1988.
      Subsec. (c). Pub. L. 97-424, Sec. 515(b)(1), substituted "or
    4083" for "4083, or 4093" after "4063(e),".
      1980 - Subsec. (e)(6). Pub. L. 96-222 inserted provisions
    respecting selling by a purchaser or a second purchaser.
      1978 - Subsec. (a). Pub. L. 95-618, Sec. 201(c)(1), inserted
    provision that paragraphs (4) and (5) not apply to the tax imposed
    by section 4064.
      Pub. L. 95-227 inserted "(other than under section 4121)" after
    "this chapter".
      Subsec. (c). Pub. L. 95-600 substituted "4063(b), 4063(e)," for
    "4063(b),".
      Subsec. (d)(7). Pub. L. 95-618, Sec. 233(c)(2), added par. (7).
      Subsec. (e)(5). Pub. L. 95-618, Sec. 233(c)(1), substituted
    provisions relating to the applicability of the taxes imposed by
    section 4071(a)(1) and (3) in the case of tires or inner tubes for
    tires sold for use by the purchaser on or in connection with a
    qualified bus and the tax imposed by section 4071(a)(4) in the case
    of tread rubber sold for use by the purchaser in the recapping or
    retreading of any tire to be used by the purchaser on or in
    connection with a qualified bus for provisions relating to the
    applicability of the tax imposed by section 4061(a) to a bus sold
    to any person for use exclusively in transporting students and
    employees of schools operated by State or local governments or by
    nonprofit educational organizations.
      Subsec. (e)(6). Pub. L. 95-618, Sec. 232(a), added par. (6).
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1971 - Subsec. (c). Pub. L. 92-178 inserted reference to section
    4063(a)(6) or (7).
      1969 - Subsec. (d)(5). Pub. L. 91-172 substituted "section
    170(b)(1)(A)(ii)" for "section 503(b)(2)".
      1965 - Subsec. (d)(6)(B). Pub. L. 89-44, Sec. 208(d)(1), struck
    out "a radio or television component taxable under section 4141, or
    a camera lens taxable under section 4171,".
      Subsec. (d)(6). Pub. L. 89-44, Sec. 801(c), inserted sentence
    providing that for purpose of subpar. (B), the rebuilding of a part
    or accessory which is exempt from tax under section 4063(c) shall
    not constitute the manufacture or production of such part or
    accessory.
      Subsec. (e)(2). Pub. L. 89-44, Sec. 208(d)(2)-(5), struck out
    reference to automobile receiving sets from catchline and wherever
    appearing in subpars. (A) to (C), and reference to tax imposed
    under section 4141 of this title from subpars. (A) and (C).
      Subsec. (e)(3). Pub. L. 89-44, Sec. 208(d)(6), struck out par.
    (3) which related to musical instruments sold for religious use.
      Subsec. (e)(5). Pub. L. 89-44, Sec. 801(d)(1), added par. (5).
      Subsec. (f). Pub. L. 89-44, Sec. 208(d)(7), struck out subsec.
    (f) which related to sales of mechanical pencils and pens for
    export.
      1961 - Subsec. (d)(6)(C). Pub. L. 87-61 added subpar. (C).
      1960 - Subsec. (d)(4). Pub. L. 86-624 substituted "any State, any
    political subdivision thereof, or the District of Columbia" for
    "any State, Hawaii, the District of Columbia, or any political
    subdivision of any of the foregoing".
      Subsec. (e)(4). Pub. L. 86-418 added par. (4).
      1959 - Subsec. (d)(4). Pub. L. 86-70 struck out "Alaska," before
    "Hawaii".
      Subsec. (d)(5). Pub. L. 86-344 included in definition of
    "nonprofit educational organization" a school operated as an
    activity of certain organizations exempt from the income tax and
    having a regular situs, faculty, curriculum and student body.

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Amendment by Pub. L. 109-280 effective Jan. 1, 2007, see section
    1207(g)(1) of Pub. L. 109-280, set out as a note under section 4041
    of this title.

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by Pub. L. 108-357 applicable to aviation-grade
    kerosene removed, entered, or sold after Dec. 31, 2004, see section
    853(e) of Pub. L. 108-357, set out as a note under section 4041 of
    this title.

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Amendment by Pub. L. 103-66 effective Jan. 1, 1993, see section
    13161(c) of Pub. L. 103-66, set out as a note under section 4001 of
    this title.

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Amendment by section 11221(b), (d)(1), (2) of Pub. L. 101-508
    effective Jan. 1, 1991, with exception for contracts binding on
    Sept. 30, 1990, and at all times thereafter, see section 11221(f)
    of Pub. L. 101-508, set out as an Effective Date note under section
    4001 of this title.

                     EFFECTIVE DATE OF 1987 AMENDMENTS                 
      Pub. L. 100-647, title I, Sec. 1017(c)(5), Nov. 10, 1988, 102
    Stat. 3576, provided that: "The amendment made by section
    10502(d)(4) of the Revenue Act of 1987 [Pub. L. 100-203, amending
    this section] shall be treated as if included in the amendments
    made by section 1703 of the Reform Act [Pub. L. 99-514] except that
    the reference to section 4091 of the Internal Revenue Code of 1986
    shall not apply to sales before April 1, 1988."
      Amendment by section 9201(b)(1) of Pub. L. 100-203 effective Jan.
    1, 1988, see section 9201(d) of Pub. L. 100-203, set out as an
    Effective Date note under section 4131 of this title.
      Amendment by section 10502(d)(4) of 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 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by section 515(b)(1) of Pub. L. 97-424 applicable 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
    provision 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 AMENDMENTS                 
      Amendment by section 201(c)(1) of Pub. L. 95-618 applicable with
    respect to 1980 and later model year automobiles, see section
    201(g) of Pub. L. 95-618, set out as an Effective Date note under
    section 4064 of this title.
      Section 232(c) of Pub. L. 95-618 provided that: "The amendments
    made by this section [amending this section and section 6416 of
    this title] shall apply to sales on or after the first day of the
    first calendar month beginning more than 10 days after the date of
    the enactment of this Act [Nov. 9, 1978]."
      Amendment by section 233(c)(1), (2) 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.
      Section 701(ff)(3) of Pub. L. 95-600 provided that: "The
    amendments made by this subsection [amending this section and
    sections 4061 and 4222 of this title] shall take effect on the
    first day of the first calendar month beginning more than 20 days
    after the date of the enactment of this Act [Nov. 6, 1978]."
      Amendment by Pub. L. 95-227 applicable with respect to sales
    after Mar. 31, 1978, see section 2(d) of Pub. L. 95-227, set out as
    an Effective Date note section 4121 of this title.

                     EFFECTIVE DATE OF 1971 AMENDMENT                 
      Amendment by Pub. L. 92-178 applicable with respect to articles
    sold on or after the day after Dec. 10, 1971, see section 401(h)(1)
    of Pub. L. 92-178, set out as a note under section 4071 of this
    title.

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by Pub. L. 91-172 effective on Jan. 1, 1970, see
    section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date
    note under section 4940 of this title.

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Amendment by section 208(d) of Pub. L. 89-44 applicable with
    respect to articles sold on or after June 22, 1965, except insofar
    as such amendments related to the taxes imposed by sections
    4061(b), 4091, and 4131 and, as to such taxes, applicable with
    respect to articles sold on or after January 1, 1966, see section
    701(a) of Pub. L. 89-44, set out as a note under section 4161 of
    this title.
      Amendment by section 801(c), (d)(1) of Pub. L. 89-44 applicable
    with respect to articles sold on or after June 22, 1965, see
    section 801(e) of Pub. L. 89-44, set out as a note under section
    4261 of this title.

                     EFFECTIVE DATE OF 1961 AMENDMENT                 
      Amendment by Pub. L. 87-61 applicable only in the case of
    gasoline sold on or after Oct. 1, 1961, see section 208 of Pub. L.
    87-61, set out as a note under section 4041 of this title.

                     EFFECTIVE DATE OF 1960 AMENDMENTS                 
      Amendment by Pub. L. 86-624 effective on Aug. 21, 1959, see
    section 18(k) of Pub. L. 86-624, set out as a note under section
    3121 of this title.
      Section 4 of Pub. L. 86-418 provided that: "The amendments made
    by this Act [amending this section and sections 4218, 4223, and
    6416 of this title] shall apply only with respect to bicycle tires
    and tubes sold by the manufacturer, producer, or importer thereof
    on or after the first day of the first month which begins more than
    10 days after the date of the enactment of this Act [Apr. 8,
    1960]."

                     EFFECTIVE DATE OF 1959 AMENDMENTS                 
      Amendment by Pub. L. 86-344 effective Jan. 1, 1959, see section
    2(e) of Pub. L. 86-344.
      Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section
    22(i) of Pub. L. 86-70, set out as a note under section 3121 of
    this title.

                              EFFECTIVE DATE                          
      Section 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.

-FOOTNOTE-
    (!1) So in original. The comma probably should not appear.

-End-

-CITE-
    26 USC Sec. 4222                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter G - Exemptions, Registration, Etc.

-HEAD-
    Sec. 4222. Registration

-STATUTE-
    (a) General rule
      Except as provided in subsection (b), section 4221 shall not
    apply with respect to the sale of any article unless the
    manufacturer, the first purchaser, and the second purchaser (if
    any) are all registered under this section. Registration under this
    section shall be made at such time, in such manner and form, and
    subject to such terms and conditions, as the Secretary may by
    regulations prescribe. A registration under this section may be
    used only in accordance with regulations prescribed under this
    section.
    (b) Exceptions
      (1) Purchases by State and local governments
        Subsection (a) shall not apply to any State or local government
      in connection with the purchase by it of any article if such
      State or local government complies with such regulations relating
      to the use of exemption certificates in lieu of registration as
      the Secretary shall prescribe to carry out the purpose of this
      paragraph.
      (2) Under regulations
        Subject to such regulations as the Secretary may prescribe for
      the purpose of this paragraph, the Secretary may relieve the
      purchaser or the second purchaser, or both, from the requirement
      of registering under this section.
      (3) Certain purchases and sales by the United States
        Subsection (a) shall apply to purchases and sales by the United
      States only to the extent provided by regulations prescribed by
      the Secretary.
      [(4) Repealed. Pub. L. 89-44, title II, Sec. 208(e), June 21,
        1965, 79 Stat. 141]
      (5) Supplies for vessels or aircraft
        Subsection (a) shall not apply to a sale of an article for use
      by the purchaser as supplies for any vessel or aircraft if such
      purchaser complies with such regulations relating to the use of
      exemption certificates in lieu of registration as the Secretary
      shall prescribe to carry out the purpose of this paragraph.
    (c) Denial, revocation, or suspension of registration
      Under regulations prescribed by the Secretary, the registration
    of any person under this section may be denied, revoked, or
    suspended if the Secretary determines - 
        (1) that such person has used such registration to avoid the
      payment of any tax imposed by this chapter, or to postpone or in
      any manner to interfere with the collection of any such tax, or
        (2) that such denial, revocation, or suspension is necessary to
      protect the revenue.

    The denial, revocation, or suspension under this subsection shall
    be in addition to any penalty provided by law for any act or
    failure to act.
    (d) Registration in the case of certain other exemptions
      The provisions of this section may be extended to, and made
    applicable with respect to, the exemptions provided by sections
    4001(c), 4001(d), 4053(6), 4064(b)(1)(C), 4101, and 4182(b), and
    the exemptions authorized under section 4293 in respect of the
    taxes imposed by this chapter, to the extent provided by
    regulations prescribed by the Secretary.
    (e) Definitions
      Terms used in this section which are defined in section 4221(d)
    shall have the meaning given to them by section 4221(d).

-SOURCE-
    (Added Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72
    Stat. 1284; amended Pub. L. 89-44, title II, Sec. 208(e), title
    VIII, Sec. 802(c), June 21, 1965, 79 Stat. 141, 159; Pub. L. 92-
    178, title IV, Sec. 401(a)(3)(B), Dec. 10, 1971, 85 Stat. 531;
    Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
    Stat. 1834; Pub. L. 95-600, title VII, Sec. 701(ff)(2)(B), Nov. 6,
    1978, 92 Stat. 2925; Pub. L. 95-618, title II, Secs. 201(e),
    231(f)(2), Nov. 9, 1978, 92 Stat. 3184, 3189; Pub. L. 97-424, title
    V, Sec. 515(b)(2), Jan. 6, 1983, 96 Stat. 2181; Pub. L. 98-369,
    div. A, title VII, Sec. 735(c)(9), July 18, 1984, 98 Stat. 983;
    Pub. L. 100-647, title I, Sec. 1017(c)(16), Nov. 10, 1988, 102
    Stat. 3577; Pub. L. 101-508, title XI, Secs. 11212(b)(2),
    11221(d)(3), Nov. 5, 1990, 104 Stat. 1388-431, 1388-444; Pub. L.
    103-66, title XIII, Sec. 13161(b)(2), Aug. 10, 1993, 107 Stat. 452;
    Pub. L. 105-34, title XIV, Sec. 1431(a), Aug. 5, 1997, 111 Stat.
    1050; Pub. L. 105-206, title VI, Sec. 6023(17), July 22, 1998, 112
    Stat. 825.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 4222, act Aug. 16, 1954, ch. 736, 68 Stat. 495,
    related to exemption from tax of certain supplies for vessels and
    airplanes, prior to repeal by Pub. L. 85-859, Sec. 119(a). See
    section 4221 of this title.

                                AMENDMENTS                            
      1998 - Subsec. (d). Pub. L. 105-206 substituted "4053(6)" for
    "4053(a)(6)".
      1997 - Subsec. (b)(2). Pub. L. 105-34 substituted "Under
    regulations" for "Export" in heading and struck out "in the case of
    any sale or resale for export," after "this paragraph," in text.
      1993 - Subsec. (d). Pub. L. 103-66 substituted "4001(d)" for
    "4002(b), 4003(c), 4004(a)".
      1990 - Subsec. (c). Pub. L. 101-508, Sec. 11212(b)(2),
    substituted "Denial, revocation, or suspension" for "Revocation or
    suspension" in heading, "denied, revoked, or suspended" for
    "revoked or suspended" in introductory provisions, and "denial,
    revocation, or suspension" for "revocation or suspension" in par.
    (2) and concluding provisions.
      Subsec. (d). Pub. L. 101-508, Sec. 11221(d)(3), substituted
    "sections 4001(c), 4002(b), 4003(c), 4004(a), 4053(a)(6)" for
    "sections 4053(a)(6)".
      1988 - Subsec. (d). Pub. L. 100-647 substituted "4101" for
    "4083".
      1984 - Subsec. (d). Pub. L. 98-369 substituted "4053(a)(6)" for
    "4063(a)(7), 4063(b), 4063(e)".
      1983 - Subsec. (d). Pub. L. 97-424 struck out "4093," after
    "4083,".
      1978 - Subsec. (d). Pub. L. 95-618 substituted "4063(a)(7),
    4063(b), 4064(b)(1)(C)," for "4063(a)(6) and (7), 4063(b),".
      Pub. L. 95-600 substituted "4063(b), 4063(e)," for "4063(b),".
      1976 - Subsecs. (a) to (d). Pub. L. 94-455 struck out "or his
    delegate" after "Secretary" wherever appearing.
      1971 - Subsec. (d). Pub. L. 92-178 inserted reference to section
    4063(a)(6) and (7).
      1965 - Subsec. (b)(4). Pub. L. 89-44, Sec. 208(e), struck out
    par. (4) which related to mechanical pencils, fountain pens, and
    ball point pens.
      Subsec. (b)(5). Pub. L. 89-44, Sec. 802(c), added par. (5).

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1431(b) of Pub. L. 105-34 provided that: "The amendments
    made by subsection (a) [amending this section] shall take effect on
    the date of the enactment of this Act [Aug. 5, 1997]."

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Amendment by Pub. L. 103-66 effective Jan. 1, 1993, see section
    13161(c) of Pub. L. 103-66, set out as a note under section 4001 of
    this title.

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Amendment by section 11212(b)(2) of Pub. L. 101-508 effective
    Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101-508, set out
    as a note under section 4081 of this title.
      Amendment by section 11221(d)(3) of Pub. L. 101-508 effective
    Jan. 1, 1991, with exception for contract binding on Sept. 30,
    1990, and at all times thereafter, see section 11221(f) of Pub. L.
    101-508, set out as an Effective Date note under section 4001 of
    this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by 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.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 97-424 applicable 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 1978 AMENDMENTS                 
      Amendment by section 201(e) of Pub. L. 95-618 applicable with
    respect to 1980 and later model year automobiles, see section
    201(g) of Pub. L. 95-618, set out as an Effective Date note under
    section 4064 of this title.
      Section 231(g) of Pub. L. 95-618 provided that:
      "(1) The amendments made by subsections (a) and (f) [amending
    this section and sections 4063 and 6412 of this title] shall apply
    with respect to articles sold after the date of the enactment of
    this Act [Nov. 9, 1978].
      "(2) For purposes of paragraph (1), an article shall not be
    considered sold on or before the date of the enactment of this Act
    [Nov. 9, 1978] unless possession or right to possession passes to
    the purchaser on or before such date.
      "(3) In the case of - 
        "(A) a lease,
        "(B) a contract for the sale of an article providing that the
      price shall be paid by installments and title to the article sold
      does not pass until a future date notwithstanding partial payment
      by installments,
        "(C) a conditional sale, or
        "(D) a chattel mortgage arrangement providing that the sale
      price shall be paid in installments,
    entered into on or before the date of the enactment of this Act
    [Nov. 9, 1978], payments made after such date with respect to the
    article leased or sold shall, for purposes of this subsection, be
    considered as payments made with respect to an article sold after
    such date, if the lessor or vendor establishes that the amount of
    payments payable after such date with respect to such article has
    been reduced by an amount equal to that portion of the tax
    applicable with respect to the lease or sale of such article which
    is due and payable after such date. If the lessor or vendor does
    not establish that the payments have been so reduced, they shall be
    treated as payments made in respect of an article sold on or before
    the date of the enactment of this Act."
      Amendment by Pub. L. 95-600 effective on first day of first
    calendar month beginning more than 20 days after Nov. 6, 1978, see
    section 701(ff)(3) of Pub. L. 95-600, set out as a note under
    section 4221 of this title.

                     EFFECTIVE DATE OF 1971 AMENDMENT                 
      Amendment by Pub. L. 92-178 applicable with respect to articles
    sold on or after the day after Dec. 10, 1971, see section 401(h)(1)
    of Pub. L. 92-178, set out as a note under section 4071 of this
    title.

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Amendment by section 208(e) of Pub. L. 89-44 applicable with
    respect to articles sold on or after June 22, 1965, except insofar
    as such amendments related to the taxes imposed by sections
    4061(b), 4091, and 4131 and, as to such taxes, applicable with
    respect to articles sold on or after January 1, 1966, see section
    701(a) of Pub. L. 89-44, set out as a note under section 4161 of
    this title.
      Amendment by section 802(c) of Pub. L. 89-44 applicable with
    respect to articles sold on or after July 1, 1965, see section
    802(d)(1) of Pub. L. 89-44, set out as a note under section 4082 of
    this title.

-End-

-CITE-
    26 USC Sec. 4223                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter G - Exemptions, Registration, Etc.

-HEAD-
    Sec. 4223. Special rules relating to further manufacture

-STATUTE-
    (a) Purchasing manufacturer to be treated as the manufacturer
      For purposes of this chapter, a manufacturer or producer to whom
    an article is sold or resold free of tax under section 4221(a)(1)
    for use by him in further manufacture shall be treated as the
    manufacturer or producer of such article.
    (b) Computation of tax
      If the manufacturer or producer referred to in subsection (a)
    incurs liability for tax under this chapter on his sale or use of
    an article referred to in subsection (a) and the tax is based on
    the price for which the article is sold, the article shall be
    treated as having been sold by him - 
        (1) at the price for which the article was sold by him (or,
      where the tax is on his use of the article, at the price referred
      to in section 4218(c)); or
        (2) if he so elects and establishes such price to the
      satisfaction of the Secretary - 
          (A) at the price for which the article was sold to him; or
          (B) at the price for which the article was sold by the person
        who (without regard to subsection (a)) is the manufacturer,
        producer, or importer of such article.

    For purposes of this subsection, the price for which the article
    was sold shall be determined as provided in section 4216. For
    purposes of paragraph (2) no adjustment or readjustment shall be
    made in such price by reason of any discount, rebate, allowance,
    return or repossession of a container or covering, or otherwise. An
    election under paragraph (2) shall be made in the return reporting
    the tax applicable to the sale or use of the article, and may not
    be revoked.

-SOURCE-
    (Added Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72
    Stat. 1285; amended Pub. L. 86-418, Sec. 2(b), Apr. 8, 1960, 74
    Stat. 38; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4,
    1976, 90 Stat. 1834; Pub. L. 98-369, div. A, title VII, Sec.
    735(c)(10), July 18, 1984, 98 Stat. 983.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 4223, act Aug. 16, 1954, ch. 736, 68A Stat. 495,
    related to exemption of articles manufactured or produced by
    Indians, prior to repeal by Pub. L. 85-859, Sec. 119(a). See
    section 4225 of this title.

                                AMENDMENTS                            
      1984 - Subsec. (b)(1). Pub. L. 98-369 substituted "4218(c)" for
    "section 4218(e)".
      1976 - Subsec. (b) Pub. L. 94-455 struck out "or his delegate"
    after "Secretary".
      1960 - Subsec. (b)(1). Pub. L. 86-418 substituted "section
    4218(e)" for "section 4218(d)".

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.

                     EFFECTIVE DATE OF 1960 AMENDMENT                 
      Amendment by Pub. L. 86-418 applicable only with respect to
    bicycle tires and tubes sold by the manufacturer, producer, or
    importer thereof on or after the first day of the first month which
    begins more than 10 days after April 8, 1960, see section 4 of Pub.
    L. 86-418, set out as a note under section 4221 of this title.

-End-

-CITE-
    26 USC Sec. 4224                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter G - Exemptions, Registration, Etc.

-HEAD-
    Sec. 4224. Repealed.

-MISC1-
    [Sec. 4224. Repealed. Pub. L. 89-44, title I, Sec. 101(b)(5), June
      21, 1965, 79 Stat. 136].
      Section, Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72
    Stat. 1286, exempted, with specified exemptions, articles taxable
    under section 4001 from the imposition of the manufacturers excise
    tax.
      A prior section 4224, act Aug. 16, 1954, ch. 736, 68A Stat. 495,
    exempted articles for the exclusive use of any State, Territory, or
    political subdivision of either, or the District of Columbia, prior
    to repeal by Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958,
    72 Stat. 1282.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable with respect to articles sold on or after June
    22, 1965, see section 701(a) of Pub. L. 89-44, set out as an
    Effective Date of 1965 Amendment note under section 4161 of this
    title.

-End-

-CITE-
    26 USC Sec. 4225                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter G - Exemptions, Registration, Etc.

-HEAD-
    Sec. 4225. Exemption of articles manufactured or produced by
      Indians

-STATUTE-
      No tax shall be imposed under this chapter on any article of
    native Indian handicraft manufactured or produced by Indians on
    Indian reservations, or in Indian schools, or by Indians under the
    jurisdiction of the United States Government in Alaska.

-SOURCE-
    (Added Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72
    Stat. 1286.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496,
    related to exemption for exports, prior to repeal by Pub. L. 85-
    859, Sec. 119(a). See section 4221 of this title.

                       ADMISSION OF ALASKA AS STATE                   
      Admission of Alaska into the Union was accomplished Jan. 3, 1959,
    on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat.
    c16, as required by sections 1 and 8(c) of Pub. L. 85-508, July 7,
    1958, 72 Stat. 339, set out as notes preceding section 21 of Title
    48, Territories and Insular Possessions.

-End-

-CITE-
    26 USC Sec. 4226                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter G - Exemptions, Registration, Etc.

-HEAD-
    Sec. 4226. Repealed.

-MISC1-
    [Sec. 4226. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(4),
      Oct. 4, 1976, 90 Stat. 1811].
      Section, added June 29, 1956, ch. 462, title II, Sec. 207(a), 70
    Stat. 391; amended Sept. 21, 1959, Pub. L. 86-342, title II, Sec.
    201(c)(1)-(3), 73 Stat. 614; June 29, 1961, Pub. L. 87-61, title
    II, Sec. 206(a), (b), 75 Stat. 127; Aug. 1, 1966, Pub. L. 89-523,
    Sec. 2, 80 Stat. 331, related to floor stocks taxes for 1956 on
    tires of the type used on highway vehicles, on tread rubber, on
    gasoline, for 1959 on gasoline, for 1961 on certain tires and inner
    tubes and tread rubber, provisions relating to overpayment of floor
    stocks taxes, due date for taxes, taxes on certain tires and tubes,
    and definitions of "dealer" and "held by a dealer".
      A prior section 4226 of this title was renumbered section 4227.

-End-

-CITE-
    26 USC Sec. 4227                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    Subchapter G - Exemptions, Registration, Etc.

-HEAD-
    Sec. 4227. Cross reference

-STATUTE-
          For exception for a sale to an Indian tribal government (or
        its subdivision) for the exclusive use of an Indian tribal
        government (or its subdivision), see section 7871.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 496, Sec. 4226; renumbered Sec.
    4227, June 29, 1956, ch. 462, title II, Sec. 207(a), 70 Stat. 391;
    amended Pub. L. 89-44, title II, Sec. 208(f), June 21, 1965, 79
    Stat. 141; Pub. L. 94-455, title XIX, Sec. 1904(a)(5), Oct. 4,
    1976, 90 Stat. 1811; Pub. L. 97-473, title II, Sec. 202(b)(8), Jan.
    14, 1983, 96 Stat. 2610; Pub. L. 98-369, div. A, title VII, Sec.
    735(c)(11), July 18, 1984, 98 Stat. 983; Pub. L. 99-514, title
    XVIII, Sec. 1899A(49), Oct. 22, 1986, 100 Stat. 2961.)

-MISC1-
                                AMENDMENTS                            
      1986 - Pub. L. 99-514 amended section generally, substituting
    "reference" for "references" in section catchline, struck out par.
    (1) designation, substituted "exception" for "exemption", and
    struck out par. (2) relating to cross reference to credit for taxes
    on tires.
      1984 - Par. (2). Pub. L. 98-369 struck out "and tubes" after "on
    tires".
      1983 - Pub. L. 97-473 designated existing provisions as par. (2)
    and added par. (1).
      1976 - Pub. L. 94-455 struck out pars. (1) and (3) relating to
    cross references to exemption from tax in case of certain sales to
    the United States and to administrative provisions of general
    applicability, respectively.
      1965 - Par. (2). Pub. L. 89-44 struck out "and automobile radio
    and television receiving sets," after "tires and inner tubes,".

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective, except as otherwise
    provided, as if included in the provisions of the Highway Revenue
    Act of 1982, title V of Pub. L. 97-424, to which such amendment
    relates, see section 736 of Pub. L. 98-369, set out as a note under
    section 4051 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      For effective date of amendment by Pub. L. 97-473, see section
    204(5) of Pub. L. 97-473, set out as an Effective Date note under
    section 7871 of this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than 90 days after Oct. 4, 1976, see section
    1904(d) of Pub. L. 94-455, 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 articles
    sold on or after June 22, 1965, except insofar as such amendments
    related to the taxes imposed by sections 4061(b), 4091, and 4131
    and, as to such taxes, applicable with respect to articles sold on
    or after January 1, 1966, see section 701(a) of Pub. L. 89-44, set
    out as a note under section 4161 of this title.

-End-