Source: http://www.law.cornell.edu/uscode/text/26/4083?qt-us_code_tabs=1
Timestamp: 2014-07-28 17:25:11
Document Index: 78139054

Matched Legal Cases: ['§ 4083', '§ 4083', '§ 4083', '§ 11123', '§ 1103', '§ 1103', '§ 4083', '§ 40832012112']

26 U.S. Code § 4083 - Definitions; special rule; administrative authority | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle D › Chapter 32 › Subchapter A › Part III › Subpart A › § 4083 26 U.S. Code § 4083 - Definitions; special rule; administrative authority
Taxable fuel For purposes of this subpart—
In general The term “taxable fuel” means—
Gasoline The term “gasoline”—
Diesel fuel (A)
In general The term “diesel fuel” means—
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.
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) ofsection 4261. Such term shall not include the use of any aircraft before October 1, 2015, if tax is imposed under section 4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section 4043 by reason of subsection (c)(5) thereof.
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.
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—
Inspection sites The Secretary may establish inspection sites for purposes of carrying out the Secretary’s authority under paragraph (1)(B).
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.
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.
(b)(1), 870(a),Oct. 22, 2004, 118 Stat. 1461, 1611, 1617, 1618, 1623; Pub. L. 109–59, title XI, § 11123(b),Aug. 10, 2005, 119 Stat. 1952; Pub. L. 112–95, title XI, § 1103(b),Feb. 14, 2012, 126 Stat. 151.)
2012—Subsec. (b). Pub. L. 112–95inserted at end “Such term shall not include the use of any aircraft before October 1, 2015, if tax is imposed under section 4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section 4043 by reason of subsection (c)(5) thereof.”
Pub. L. 112–95, title XI, § 1103(d)(2),Feb. 14, 2012, 126 Stat. 151, provided that: The amendment made by subsection (b) [amending this section] shall apply to uses of aircraft after March 31, 2012.”
26 USCDescription of ChangeSession YearPublic LawStatutes at Large § 4083nt new2012112-95 [Sec.] 1103(d)(2)126 Stat. 151 § 40832012112-95 [Sec.] 1103(b)126 Stat. 151 LII has no control over and does not endorse any external Internet site that contains links to or references LII.