operator of such pipeline or vessel," after "the taxable fuel".
Subsec. (a)(2)(A)(iv). Pub. L. 108-357, § 853(a)(1), added cl. (iv).
Subsec. (a)(2)(C). Pub. L. 108-357, § 853(a)(2), added subpar. (C).
Subsec. (a)(3). Pub. L. 108-357, § 853(a)(3)(A), added par. (3).
Subsec. (a)(4). Pub. L. 108-357, § 853(a)(4), added par. (4).
Subsec. (c). Pub. L. 108-357, § 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, § 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, § 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, § 9003(a)(1)(C), substituted "2007" for "2000".
Subsec. (d)(1). Pub. L. 105-178, § 9002(a)(1)(F), substituted "2005" for "1999".
1997 - Subsec. (a)(2)(A)(iii). Pub. L. 105-34, § 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, § 1031(a)(2), substituted "September 30, 2007" for "September 30, 1997".
Subsec. (d)(3). Pub. L. 105-34, § 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, § 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, § 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, § 1609(a)(2)(A), (g)(2), added par. (3) relating to aviation gasoline, redesignated former