1337
apply in respect of payments provided for in
such section to the same extent as if such pay-
ments constituted refunds of overpayments of
the tax so imposed.
‘‘(B) EXAMINATION OF BOOKS AND WIT-
NESSES.—For the purpose of ascertaining the
correctness of any claim made under section
4442, 4444(f), or 4445(e), or the correctness of
any payment made in respect of such claim, the
Secretary shall have the authority granted by
paragraphs (1), (2), and (3) of section 7602(a)
(relating to examination of books and wit-
nesses) as if the claimant were the person liable
for tax.
‘‘(b) PAYMENT OF TAX TO PERSONS REQUIRED TO
COLLECT TAX.—
‘‘(1) PAYMENT WITHIN 30 DAYS.—In the case
of the taxes imposed by sections 4444 and 4446
which are required to be collected by another person,
the person liable for such tax shall remit the tax to
such other person within 30 days after the date of
the taxable event.
‘‘(2) RELIEF
FROM
PENALTY
FOR
CERTAIN
FAILURES TO COLLECT TAX.—No penalty shall be
1338
imposed under this title on the failure of any person
to collect the taxes referred to in paragraph (1) if—
‘‘(A) during the 30-day period referred to
in paragraph (1), such person exercises due dili-
gence in attempting to collect such tax, and
‘‘(B) such person notifies the Secretary,
within 15 days after the close of the month in
which such 30-day period ends, of the failure to
collect such tax and provides such other infor-
mation as the Secretary may require.
‘‘(3) EXCEPTION FOR PERSONS WITH SECOND-
ARY LIABILITY.—Paragraphs (1) and (2) shall not
apply if the person required to collect the tax is re-
quired to pay any portion of such tax which is not
paid by the person primarily liable for such tax.
‘‘(c) INFORMATION REPORTING.—The Secretary may
require—
‘‘(1) information reporting by each remitter of
tax imposed by this subchapter, and
‘‘(2) information reporting by, and registration
of, such other persons as the Secretary deems nec-
essary to carry out this subchapter.
‘‘(d) REGISTRATION.—
‘‘(1) IN GENERAL.—Every person required by
the Secretary to register under this subsection with
1339
respect to any tax imposed by this subchapter 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 pre-
scribe. A registration under this subsection may be
used only in accordance with regulations prescribed
under this section.
‘‘(2) OTHER RULES.—Rules similar to the rules
of section 4101(b) and 4222(c) shall apply for pur-
poses of this subsection.
‘‘(e) ADJUSTMENTS TO PER UNIT BTU FACTORS.—
‘‘(1) IN GENERAL.—If the Secretary determines
that the applicable per unit Btu factor then in effect
for any taxable refined petroleum product or natural
gas does not, when multiplied by 1,000,000, properly
reflect the Btu content per unit for such substance
(in the circumstances where taxable events under
this subchapter occur with respect to such sub-
stance), the Secretary may modify the applicable per
unit Btu factor for such substance. Any such modi-
fication shall be effective as of the date prescribed
by the Secretary.
‘‘(2) MODIFICATION OF LIST OF REFINED PE-
TROLEUM PRODUCTS.—The Secretary may modify,
as appropriate, the list of refined petroleum products
1340
in section 4441 for which applicable per unit Btu
factors are separately determined.
‘‘SEC. 4454. DEFINITIONS AND SPECIAL RULES.
‘‘(a) 
DEFINITIONS.—For 
purposes 
of 
this
subchapter—
‘‘(1) FOSSIL
FUEL.—The term ‘fossil fuel’
means crude oil, any petroleum product, natural gas,
any natural gas product, and coal.
‘‘(2) CRUDE OIL.—The term ‘crude oil’ includes
condensates from crude oil.
‘‘(3) COAL.—The term ‘coal’ includes lignite.
‘‘(4) UNITED
STATES.—The term ‘United
States’ means the 50 States, the District of Colum-
bia, and the foreign trade zones of the United
States.
‘‘(5) PERSON.—The term ‘person’ includes the
United States, any State or political subdivision
thereof, the District of Columbia, and any agency or
instrumentality of any of the foregoing.
‘‘(c) FRACTIONAL PART OF UNIT.—In the case of a
fraction of a unit, the tax imposed by this subchapter shall
be the same fraction of the amount of such tax imposed
on a whole unit.
‘‘(d) SPECIAL RULES RELATING TO PUERTO RICO
AND THE VIRGIN ISLANDS.—
1341
‘‘(1) LIKE TAX ON ARTICLES BROUGHT INTO
THE UNITED STATES FROM PUERTO RICO OR THE
VIRGIN ISLANDS.—For purposes of this subchapter,
articles brought into the United States from the
Commonwealth of Puerto Rico or the Virgin Islands
shall be treated as entered into the United States at
the time brought into the United States.
‘‘(2) DISPOSITION OF REVENUES.—The provi-
sions of subsections (a)(3) and (b)(3) of section
7652 shall not apply to any tax imposed by this sub-
chapter.
‘‘(e) NO EXEMPTION FROM TAX.—No person shall
be exempt from any tax imposed by this subchapter except
to the extent provided in this subchapter or in any provi-
sion of law enacted after the date of the enactment of this
subchapter which grants a specific exemption, by reference
to this subchapter, from a tax imposed by this subchapter.
‘‘PART V—TAX ON IMPORTED HIGH-ENERGY
PRODUCTS
‘‘Sec. 4456. Imposition of tax.
‘‘Sec. 4457. Definitions and special rules.
‘‘SEC. 4456. IMPOSITION OF TAX.
‘‘(a) GENERAL RULE.—There is hereby imposed a
tax on any taxable high-energy product entered into the
United States for consumption, use, or warehousing.
1342
‘‘(b) AMOUNT OF TAX.—The amount of the tax im-
posed by subsection (a) on any taxable high-energy prod-
uct shall be the imputed Btu tax with respect to such
product.
‘‘(c) LIABILITY FOR TAX.—The tax imposed by sub-
section (a) shall be paid by the person entering the prod-
uct for consumption, use, or warehousing.
‘‘SEC. 4457. DEFINITIONS AND SPECIAL RULES.
‘‘(a) TAXABLE HIGH-ENERGY PRODUCT.—For pur-
poses of this part—
‘‘(1) IN GENERAL.—The term ‘taxable high-en-
ergy product’ means any product which, at the time
entered into the United States for consumption, use,
or warehousing, is listed as a taxable high-energy
product by the Secretary.
‘‘(2) 
DETERMINATION
OF
PRODUCTS
ON
LIST.—A product shall be listed under paragraph
(1) if the product is produced in an industry identi-
fied (using 4-digit SIC codes) in the most recent
census of manufacturing as producing products
which on average have more than 2 percent of their
value attributable to direct energy inputs (exclusive
of the tax imposed by parts I and II) of taxable en-
ergy sources.
1343
‘‘(3) TAXABLE
ENERGY
SOURCE.—The term
‘taxable energy source’ means any taxable refined
petroleum product, natural gas, coal, and electricity.
‘‘(b) IMPUTED BTU TAX.—For purposes of this
part—
‘‘(1) IN GENERAL.—Except as otherwise pro-
vided in this subsection, the term ‘imputed Btu tax’
means, with respect to any taxable high-energy prod-
uct, the amount of tax which would have been im-
posed by parts I and II on taxable energy sources
directly used in the manufacture or production of
the product if—
‘‘(A) such product were manufactured or
produced using the predominant method of
manufacture or production of such product in
the United States, and
‘‘(B) such taxable energy sources had been
subject to tax under such parts on the date of
the entry of the product into the United States
for consumption, use, or warehousing.
‘‘(2) TAX WHERE INFORMATION FURNISHED.—
If the person liable for the tax imposed by section
4456 with respect to any product furnishes to the
Secretary (at such time and in such manner as the
Secretary shall prescribe) sufficient information to
1344
determine the imputed Btu tax with respect to such
product, the imputed Btu tax determined using such
information shall apply in lieu of the amount deter-
mined under paragraph (1).
‘‘(c) REQUESTS TO CHANGE LIST.—If any importer
or producer of any product requests that the Secretary
determine whether—
‘‘(1) such product should be listed as a taxable
high-energy product under subsection (a)(1) or be
removed from such listing, or
‘‘(2) the imputed Btu tax for such product
under subsection (b)(1),
the Secretary shall make such determination within 180
days after the date the request was filed.’’
(b) REFUNDS FOR FARM USE OF GASOLINE AND
DIESEL FUEL.—
(1) GASOLINE.—
(A) Subsection (a) of section 6420 is
amended by adding at the end thereof the fol-
lowing new flush sentence:
‘‘If the supplemental rate of the tax imposed by section
4441 was imposed on such gasoline, the Secretary shall
also pay (without interest) to such ultimate purchaser an
amount equal to the product of such supplemental rate
1345
and the applicable per unit Btu factor per barrel (deter-
mined under section 4441) of the gasoline so used.’’
(B) Subsection (h) of section 6420 is
amended by inserting ‘‘and taxes imposed by
section 4441’’ after ‘‘financing rate’’.
(2) DIESEL FUEL.—
(A) Section 6427 is amended by redesig-
nating subsections (m) through (r) as sub-
sections (n) through (s), respectively, and by in-
serting after subsection (l) the following new
subsection:
‘‘(m) REFUNDS OF SUPPLEMENTAL RATE OF BTU
TAX ON FARM USE OF DIESEL FUEL.—Except as pro-
vided in subsection (k), if the supplemental rate of the
tax imposed by section 4441 was imposed on diesel fuel
used on a farm for farming purposes (within the meaning
of section 6420(c)), the Secretary shall pay (without inter-
est) to the ultimate purchaser of such fuel an amount
equal to the product of such supplemental rate and the
applicable per unit Btu factor per barrel (determined
under section 4441) of the diesel fuel so used.’’
(B) Paragraph (1) of section 6427(i) is
amended by inserting ‘‘(m),’’ after ‘‘(l),’’.
(C) Paragraph (4) of section 6427(i), as
amended by subpart B, is amended—
1346
(i) by striking ‘‘OR 4091’’ in the para-
graph heading and inserting ‘‘, 4091, OR
4441’’, and
(ii) by striking ‘‘subsection (l)’’ each
place it appears and inserting ‘‘subsections
(l) and (m)’’.
(c) CIVIL PENALTY FOR USING REDUCED-RATE
FUEL FOR TAXABLE USE.—
(1) IN GENERAL.—Part I of subchapter B of
chapter 68 (relating to assessable penalties) is
amended by adding at the end thereof the following
new section:
‘‘SEC. 6714. DYED FUEL SOLD FOR USE OR USED IN TAX-
ABLE USE.
‘‘(a) IMPOSITION OF PENALTY.—If any dyed fuel—
‘‘(1) is sold by any person for any use which
such person knows or has reason to know is not a
reduced-tax use of such fuel, or
‘‘(2) is used by any person for a use other than
a reduced-tax use and such person knew, or had rea-
son to know, that such fuel was so dyed,
then, in addition to the tax, such person shall pay a pen-
alty on such sale or use.
1347
‘‘(b) AMOUNT OF PENALTY.—The amount of the
penalty under subsection (a) on any sale or use shall be
the greater of—
‘‘(1) $1,000, or
‘‘(2) an amount equal to twice the excess of the
aggregate taxes which should have been imposed
under section 4441 on the fuel so sold or used over
the prior taxes (if any) imposed on such fuel under
such section which have not been credited or re-
funded.
‘‘(c) DEFINITIONS.—For purposes of this section—
‘‘(1) DYED
FUEL.—The term ‘dyed fuel’
means—
‘‘(A) qualified heating oil (as defined in
section 4441(b)(2)(B)), and
‘‘(B) diesel fuel dyed in accordance with
section 4441(b)(2)(C).
‘‘(2) REDUCED-TAX USE.—The term ‘reduced-
tax use’ means, with respect to any fuel, the use for
which such fuel was dyed.’’
(2) CLERICAL AMENDMENT.—The table of sec-
tions for such part I is amended by adding at the
end thereof the following new item:
‘‘Sec. 6714. Dyed fuel sold for use or used in taxable use.’’
(d) TECHNICAL AMENDMENTS.—
1348
(1)(A) Subsection (a) of section 6675 is amend-
ed by inserting ‘‘section 4442 (relating to refunds of
petroleum tax for certain sales and uses), section
4444(f) (relating to methane recovered from biomass
or coal mining), section 4445(e) (relating to coal
used in production of coke for steel),’’ before ‘‘sec-
tion 6420’’.
(B) Subsection (b) of section 6675 is amended
by inserting ‘‘4442, 4444(f), 4445(e),’’ before
‘‘6420’’.
(2) Section 6206 is amended—
(A) by inserting ‘‘(a) FUEL TAXES.—’’ be-
fore ‘‘Any portion of’’, and
(B) by adding at the end thereof the fol-
lowing new subsection:
‘‘(b) BTU TAXES.—Any portion of a payment made
under section 4442, 4444(f), or 4445(e) which constitutes
an excessive amount (as defined in section 6675(b)), and
any civil penalty provided by section 6675, may be as-
sessed and collected as if it were a tax imposed by sub-
chapter A of chapter 36 and as if the person who made
the claim were liable for such tax. The period for assessing
any such portion, and for assessing any such penalty, shall
be 3 years from the last day prescribed for filing a claim
under section 4442, 4444(f), or 4445(e).’’
1349
(3)(A) The section heading for section 6206 is
amended by striking ‘‘UNDER SECTIONS 6420, 6421,
and 6427’’ and inserting ‘‘FOR CERTAIN FUELS TAX
REFUNDS AND ENERGY TAX REFUNDS’’.
(B) The item relating to section 6206 in the
table of sections for subchapter A of chapter 63 is
amended by striking ‘‘under sections 6420, 6421,
and 6427’’ and inserting ‘‘for certain fuels tax re-
funds and energy tax refunds’’.
(4) Subparagraph (B) of section 6724(d)(1) is
amended—
(A) by striking ‘‘or’’ at the end of clause
(xi),
(B) by striking the period at the end of the
clause (xii) relating to section 4101(d) and in-
serting a comma,
(C) by redesignating the clause (xii) relat-
ing to section 338(h)(10)(C) as clause (xiii) and
by striking the period at the end thereof and in-
serting ‘‘, or’’, and
(D) by inserting after clause (xiii), as so
redesignated, the following new clause:
‘‘(xiv) section 4453(c) (relating to in-
formation reporting with respect to energy
taxes).’’
1350
(5) Sections 7210, section 7603, subsections (b)
and (c)(2) of section 7604, section 7605, and
7610(c) 
are 
each 
amended 
by 
inserting
‘‘4453(a)(5)(B),’’ before ‘‘6420(e)(2)’’ each place it
appears.
(6) Subparagraph (A) of section 9505(c)(3) is
amended by striking ‘‘subchapter A’’ and inserting
‘‘subchapter B’’.
(7) The table of subchapters for chapter 36 is
amended by striking the items relating to sub-
chapters A and B and inserting the following:
‘‘Subchapter A. Energy taxes.
‘‘Subchapter B. Harbor maintenance tax.
‘‘Subchapter C. Transportation by water.’’
(e) EFFECTIVE DATE.—The amendments made by
this section shall take effect on July 1, 1994.
Subpart B—Modifications to Tax on Diesel Fuel
SEC. 14242. MODIFICATIONS TO TAX ON DIESEL FUEL.
(a) IN GENERAL.—Subparts A and B of part III of
subchapter A of chapter 32 (relating to manufacturers ex-
cise taxes) are amended to read as follows:
‘‘Subpart A—Gasoline and Diesel Fuel
‘‘Sec. 4081. Imposition of tax.
‘‘Sec. 4082. Exemptions for diesel fuel.
‘‘Sec. 4083. Definitions and special rule.
‘‘Sec. 4084. Cross references.
‘‘SEC. 4081. IMPOSITION OF TAX.
‘‘(a) TAX IMPOSED.—
1351
‘‘(1) TAX ON REMOVAL, ENTRY, OR SALE.—
‘‘(A) IN GENERAL.—There is hereby im-
posed 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 re-
moval or entry of such fuel under clause
(i), (ii), or (iii).
‘‘(B) EXEMPTION FOR BULK TRANSFERS
TO REGISTERED TERMINALS.—The tax imposed
by this paragraph shall not apply to any re-
moval or entry of a taxable fuel transferred in
bulk to a terminal if the person removing or en-
tering the taxable fuel and the operator of such
terminal are registered under section 4101.
‘‘(2) RATES OF TAX.—
1352
‘‘(A) IN GENERAL.—The rate of the tax
imposed by this section is the sum of—
‘‘(i) the Highway Trust Fund financ-
ing rate,
‘‘(ii) the Leaking Underground Stor-
age Tank Trust Fund financing rate, and
‘‘(iii) the deficit reduction rate.
‘‘(B) RATES.—For purposes of subpara-
graph (A)—
‘‘(i) the Highway Trust Fund financ-
ing rate is—
‘‘(I) 11.5 cents per gallon in the
case of gasoline, and
‘‘(II) 17.5 cents per gallon in the
case of diesel fuel,
‘‘(ii) the Leaking Underground Stor-
age Tank Trust Fund financing rate is 0.1
cent per gallon, and
‘‘(iii) the deficit reduction rate is 2.5
cents per gallon.
‘‘(b) TREATMENT
OF REMOVAL
OR SUBSEQUENT
SALE BY BLENDER.—
‘‘(1) IN GENERAL.—There is hereby imposed a
tax at the rate specified in subsection (a) on taxable
fuel removed or sold by the blender thereof.
1353
‘‘(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 para-
graph (1).
‘‘(c) TAXABLE FUELS MIXED WITH ALCOHOL AT
REFINERY, ETC.—
‘‘(1) REDUCED RATES.—
‘‘(A) IN
GENERAL.—Under regulations
prescribed by the Secretary, subsection (a) shall
be applied by substituting rates which are the
applicable fraction of the otherwise applicable
rates in the case of the removal or entry of any
taxable fuel for use in producing at the time of
such removal or entry a qualified alcohol mix-
ture. Subject to such terms and conditions as
the Secretary may prescribe (including the ap-
plication of section 4101), the treatment under
the preceding sentence also shall apply to use in
1354
producing such a mixture after the time of such
removal or entry.
‘‘(B) APPLICABLE
FRACTION.—For pur-
poses of subparagraph (A), the applicable frac-
tion is—
‘‘(i) in the case of a qualified alcohol
mixture which contains gasoline, the frac-
tion the numerator of which is 10 and the
denominator of which is—
‘‘(I) 9 in the case of 10 percent
gasohol,
‘‘(II) 9.23 in the case of 7.7 per-
cent gasohol, and
‘‘(III) 9.43 in the case of 5.7 per-
cent gasohol, and
‘‘(ii) in the case of a qualified alcohol
mixture which does not contain gasoline,
10⁄9.
‘‘(2) LATER
SEPARATION
OF
FUEL
FROM
QUALIFIED ALCOHOL MIXTURE.—If any person sep-
arates the taxable fuel from a qualified alcohol mix-
ture on which tax was imposed under subsection (a)
at the otherwise applicable Highway Trust Fund fi-
nancing rate (or its equivalent) by reason of this
subsection (or with respect to which a credit or pay-
1355
ment was allowed or made by reason of section
6427(f)(1)), such person shall be treated as the re-
finer of such taxable fuel. The amount of tax im-
posed 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.
‘‘(3) ALCOHOL; 
QUALIFIED
ALCOHOL
MIX-
TURE.—For purposes of this subsection—
‘‘(A) ALCOHOL.—The term ‘alcohol’ in-
cludes methanol and ethanol but does not in-
clude alcohol produced from petroleum, natural
gas, or coal (including peat). Such term does
not include alcohol with a proof of less than
190 (determined without regard to any added
denaturants).
‘‘(B) QUALIFIED
ALCOHOL
MIXTURE.—
The term ‘qualified alcohol mixture’ means—
‘‘(i) any mixture of gasoline with alco-
hol if at least 5.7 percent of such mixture
is alcohol, and
‘‘(ii) any mixture of diesel fuel with
alcohol if at least 10 percent of such mix-
ture is alcohol.
1356
‘‘(4) OTHERWISE APPLICABLE RATES FOR GAS-
OLINE
MIXTURES.—For 
purposes 
of 
this
subsection—
‘‘(A) IN
GENERAL.—In the case of the
Highway Trust Fund financing rate, the other-
wise applicable rate for gasoline in a qualified
alcohol mixture is—
‘‘(i) 6.1 cents a gallon for 10 percent
gasohol,
‘‘(ii) 7.342 cents a gallon for 7.7 per-
cent gasohol, and
‘‘(iii) 8.422 cents a gallon for 5.7 per-
cent 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 ‘5.5 cents’
for ‘6.1 cents’, ‘6.88 cents’ for ‘7.342 cents’,
and ‘8.08 cents’ for ‘8.422 cents’.
‘‘(B) 10 PERCENT
GASOHOL.—The term
‘10 percent gasohol’ means any mixture of gas-
oline with alcohol if at least 10 percent of such
mixture is alcohol.
‘‘(C) 7.7 PERCENT GASOHOL.—The term
‘7.7 percent gasohol’ means any mixture of gas-
oline with alcohol if at least 7.7 percent, but
1357
not 10 percent or more, of such mixture is alco-
hol.
‘‘(D) 5.7 PERCENT GASOHOL.—The term
‘5.7 percent gasohol’ means any mixture of gas-
oline with alcohol if at least 5.7 percent, but
not 7.7 percent or more, of such mixture is al-
cohol.
‘‘(5) OTHERWISE APPLICABLE RATES FOR DIE-
SEL FUEL MIXTURES.—For purposes of this sub-
section, in the case of the Highway Trust Fund fi-
nancing rate, the otherwise applicable rate for diesel
fuel in a qualified alcohol mixture is 12.1 cents per
gallon (11.5 cents per gallon in the case of a quali-
fied alcohol mixture none of the alcohol in which
consists of ethanol).
‘‘(6) TERMINATION.—Paragraph (1) shall not
apply to any removal or sale after September 30,
2000.
‘‘(d) TERMINATION.—
‘‘(1) 
HIGHWAY
TRUST
FUND
FINANCING
RATE.—On and after October 1, 1999, the Highway
Trust Fund financing rate under subsection (a)(2)
shall not apply.
‘‘(2) LEAKING UNDERGROUND STORAGE TANK
TRUST FUND FINANCING RATE.—The Leaking Un-
1358
derground Storage Tank Trust Fund financing rate
under subsection (a)(2) shall not apply after Decem-
ber 31, 1995.
‘‘(3) DEFICIT REDUCTION RATE.—On and after
October 1, 1995, the deficit reduction rate under
subsection (a)(2) shall not apply.
‘‘(e) REFUNDS IN CERTAIN CASES.—Under regula-
tions 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 (with-
out interest) to such person in the same manner as if it
were an overpayment of tax imposed by this section.
‘‘SEC. 4082. EXEMPTIONS FOR DIESEL FUEL.
‘‘(a) IN GENERAL.—The tax imposed by section 4081
shall not apply to diesel fuel—
‘‘(1) which the Secretary determines is destined
for a nontaxable use,
‘‘(2) which is indelibly dyed 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.
1359
‘‘(b) NONTAXABLE USE.—For purposes of this sec-
tion, the term ‘nontaxable use’ means—
‘‘(1) any use which is exempt from the tax im-
posed by section 4041(a)(1) other than by reason of
the imposition of tax on any sale thereof,
‘‘(2) any use in a train, and
‘‘(3) any use described in section 6427(b)(1).
‘‘(c) REGULATIONS.—The Secretary shall prescribe
such regulations as may be necessary to carry out this
section, including regulations requiring the conspicuous la-
beling of retail diesel fuel pumps and other delivery facili-
ties to assure that persons are aware of which fuel is avail-
able only for nontaxable uses.
‘‘(d) CROSS REFERENCE.—
‘‘For tax on train, motorboat, and certain bus uses
of fuel purchased tax-free, see section 4041(a)(1).
‘‘SEC. 4083. DEFINITIONS AND SPECIAL RULE.
‘‘(a) 
TAXABLE
FUEL.—For 
purposes 
of 
this
subpart—
‘‘(1) IN
GENERAL.—The term ‘taxable fuel’
means—
‘‘(A) gasoline, and
‘‘(B) diesel fuel.
‘‘(2) GASOLINE.—The term ‘gasoline’ includes,
to the extent prescribed in regulations—
‘‘(A) gasoline blend stocks, and
1360
‘‘(B) products commonly used as additives
in gasoline.
For purposes of subparagraph (A), the term ‘gaso-
line blend stock’ means any petroleum product com-
ponent of gasoline.
‘‘(3) DIESEL
FUEL.—The term ‘diesel fuel’
means any liquid (other than gasoline) which is suit-
able for use as a fuel in a diesel-powered highway
vehicle, a diesel-powered train, or a diesel-powered
boat.
‘‘(b) CERTAIN USES DEFINED AS REMOVAL.—If any
person uses taxable fuel (other than in the production of
gasoline, diesel fuel, or special fuels referred to in section
4041), such use shall for the purposes of this chapter be
considered a removal.
‘‘SEC. 4084. CROSS REFERENCES.
‘‘(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 gaso-
line 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 ex-
cise tax in the case of taxable fuel not used for tax-
able purposes, see section 6427.
‘‘Subpart B—Aviation Fuel
‘‘Sec. 4091. Imposition of tax.
‘‘Sec. 4092. Exemptions.
‘‘Sec. 4093. Definitions.
1361
‘‘SEC. 4091. IMPOSITION OF TAX.
‘‘(a) IN GENERAL.—There is hereby imposed a tax
on the sale of aviation fuel by the producer or the importer
thereof or by any producer of aviation fuel.
‘‘(b) RATE OF TAX.—
‘‘(1) IN GENERAL.—The rate of the tax im-
posed by subsection (a) shall be the sum of—
‘‘(A) the Airport and Airway Trust Fund
financing rate, and
‘‘(B) the Leaking Underground Storage
Tank Trust Fund financing rate.
‘‘(2) AIRPORT AND AIRWAY TRUST FUND FI-
NANCING
RATE.—For purposes of paragraph (1),
the Airport and Airway Trust Fund financing rate
is 17.5 cents per gallon.
‘‘(3) LEAKING UNDERGROUND STORAGE TANK
TRUST
FUND
FINANCING
RATE.—For purposes of
paragraph (1), the Leaking Underground Storage
Tank Trust Fund financing rate is 0.1 cent per gal-
lon.
‘‘(4) TERMINATION OF RATES.—
‘‘(A) The Airport and Airway Trust Fund
financing rate shall not apply on and after Jan-
uary 1, 1996.
‘‘(B) The Leaking Underground Storage
Tank Fund financing rate shall not apply dur-
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ing any period during which the Leaking Un-
derground Storage Tank Trust Fund financing
rate under section 4081 does not apply.
‘‘(c) REDUCED RATE OF TAX FOR AVIATION FUEL
IN ALCOHOL MIXTURE, ETC.—
‘‘(1) IN
GENERAL.—The Airport and Airway
Trust Fund financing rate shall be—
‘‘(A) 4.1 cents per gallon in the case of the
sale of any mixture of aviation fuel if—
‘‘(i) at least 10 percent of such mix-
ture consists of alcohol (as defined in sec-
tion 4081(c)(3)), and
‘‘(ii) the aviation fuel in such mixture
was not taxed under subparagraph (B),
and
‘‘(B) 4.56 cents per gallon in the case of
the sale of aviation fuel for use (at the time of
such sale) in producing a mixture described in
subparagraph (A).
In the case of a sale described in subparagraph (B),
the Leaking Underground Storage Tank Trust Fund
financing rate shall be 1⁄9 cent per gallon.
‘‘(2) LATER SEPARATION.—If any person sepa-
rates the aviation fuel from a mixture of the aviation
fuel and alcohol on which tax was imposed under
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subsection (a) at the Airport and Airway Trust
Fund financing rate equivalent to 4.1 cents per gal-
lon by reason of this subsection (or with respect to
which a credit or payment was allowed or made by
reason of section 6427(f)(1)), such person shall be
treated as the producer of such aviation fuel. The
amount of tax imposed on any sale of such aviation
fuel by such person shall be reduced by the amount
of tax imposed (and not credited or refunded) on
any prior sale of such fuel.
‘‘(3) TERMINATION.—Paragraph (1) shall not
apply to any sale after September 30, 2000.
‘‘(d) LOWER RATES OF TAX ON ALCOHOL MIXTURES
NOT MADE FROM ETHANOL.—In the case of a mixture
described in subsection (c)(1)(A)(i) none of the alcohol in
which is ethanol—
‘‘(1) subsections (c)(1)(A) and (c)(2) shall each
be applied by substituting rates which are 0.6 cents
less than the rates contained therein, and
‘‘(2) subsection (c)(1)(B) shall be applied by
substituting rates which are 10⁄9 of the rates deter-
mined under paragraph (1).
‘‘SEC. 4092. EXEMPTIONS.
‘‘(a) NONTAXABLE USES.—The Airport and Airway
Trust Fund financing rate under section 4091 shall not
1364
apply to aviation fuel sold by a producer or importer for
use by the purchaser in a nontaxable use (as defined in
section 6427(l)(2)(B)).
‘‘(b) SALES TO PRODUCER.—Under regulations pre-
scribed by the Secretary, the tax imposed by section 4091
shall not apply to aviation fuel sold to a producer of such
fuel.
‘‘(c) SUPPLIES
FOR VESSELS
AND AIRCRAFT.—
Under regulations prescribed by the Secretary, the Leak-
ing Underground Storage Tank Trust Fund financing rate
under section 4091 shall not apply to aviation fuel sold
for use or used as supplies for vessels or aircraft (within
the meaning of section 4221(d)(3)).
‘‘SEC. 4093. DEFINITIONS.
‘‘(a) AVIATION FUEL.—For purposes of this subpart,
the term ‘aviation fuel’ means any liquid (other than any
product taxable under section 4081) which is suitable for
use as a fuel in an aircraft.
‘‘(b) PRODUCER.—For purposes of this subpart—
‘‘(1) CERTAIN PERSONS TREATED AS PRODUC-
ERS.—
‘‘(A) IN GENERAL.—The term ‘producer’
includes any person described in subparagraph
(B) and registered under section 4101 with re-
spect to the tax imposed by section 4091.
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offer to such resolution an amendment relating to
such goals, and such amendment shall be in order
only if it also proposes to alter such estimates,
amounts, and levels in germane fashion in order to
be consistent with the goals proposed in such
amendment.
‘‘(5) A motion to further limit debate is not de-
batable. A motion to recommit (except a motion to
recommit with instructions to report back within a
specified number of days, not to exceed 3, not count-
ing any day on which the Senate is not in session)
is not in order. Debate on any such motion to re-
commit shall be limited to 1 hour, to be equally di-
vided between, and controlled by, the mover and the
manager of the concurrent resolution.
‘‘(6) Notwithstanding any other rule, an
amendment or series of amendments to a concurrent
resolution on the budget proposed in the Senate
shall always be in order if such amendment or series
of amendments proposes to change any figure or fig-
ures then contained in such concurrent resolution so
as to make such concurrent resolution mathemati-
cally
consistent
or
so
as
to
maintain
such
consistency.