Source: http://www4.law.cornell.edu/uscode/text/26/4083?quicktabs_8=1
Timestamp: 2013-12-10 13:05:16
Document Index: 440090389

Matched Legal Cases: ['§ 4083', '§ 4083', '§ 4083', '§ 1906', '§ 1703', '§ 13242', '§ 902', '§ 1032', '§ 6010', '§ 301', '§ 853', '§ 11123', '§ 301', '§ 870', '§ 853', '§ 853', '§ 858', '§ 859', '§ 1032', '§ 1032', '§ 6010', '§ 902', '§ 1032', '§ 11123', '§ 858', '§ 859', '§ 870', '§ 40832012112', '§ 4083']

26 USC § 4083 - Definitions; special rule; administrative authority | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle D › Chapter 32 › Subchapter A › Part III › Subpart A › § 4083 › prevnext
26 USC § 4083 - Definitions; special rule; administrative authority
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
includes, to the extent prescribed in regulations—
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.
enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of—
(Aug. 16, 1954, ch. 736, 68A Stat. 483; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XVII, § 1703(a),Oct. 22, 1986, 100 Stat. 2776; Pub. L. 103–66, title XIII, § 13242(a),Aug. 10, 1993, 107 Stat. 517; Pub. L. 105–34, title IX, § 902(b)(3), title X, § 1032(a), (e)(4),Aug. 5, 1997, 111 Stat. 873, 933, 935; Pub. L. 105–206, title VI, § 6010(h)(1),July 22, 1998, 112 Stat. 815; Pub. L. 108–357, title III, § 301(c)(8), title VIII, §§ 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, § 11123(b),Aug. 10, 2005, 119 Stat. 1952.)
2005—Subsec. (b). Pub. L. 109–59substituted “subsection (h) or (i) ofsection 4261” for “section 4261
2004—Subsec. (a)(2). Pub. L. 108–357, § 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, § 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, § 853(b), added subsec. (b) and redesignated former subsec. (b) as (c). Former subsec. (c) redesignated (d).
Subsec. (d). Pub. L. 108–357, § 853(b), redesignatedsubsec. (c) as (d).
Subsec. (d)(1)(A)(iii). Pub. L. 108–357, § 858(a), added cl. (iii).
Subsec. (d)(3). Pub. L. 108–357, § 859(b)(1), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).
1998—Subsec. (a)(1). Pub. L. 105–206made technical amendment to directory language of Pub. L. 105–34, § 1032(a). See 1997 Amendment note below.
1997—Subsec. (a)(1)(C). Pub. L. 105–34, § 1032(a), as amended by Pub. L. 105–206, § 6010(h)(1), added subpar. (C).
Subsec. (a)(3). Pub. L. 105–34, § 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, § 1032(e)(4), substituted “taxable fuels” for “gasoline, diesel fuel,”.
1986—Pub. L. 99–514amended 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.”
Pub. L. 109–59, title XI, § 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.”
Amendment by section 301(c)(8) ofPub. L. 108–357applicable to fuel sold or used after Dec. 31, 2004, see section 301(d)(1) ofPub. L. 108–357, set out as a note under section 40 of this title.
Amendment by section 853(b) ofPub. L. 108–357applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) ofPub. L. 108–357, set out as a note under section 4041 of this title.
Pub. L. 108–357, title VIII, § 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, § 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, § 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.”
Amendment by section 902(b)(3) ofPub. L. 105–34effective Jan. 1, 1998, see section 902(c) ofPub. L. 105–34, set out as a note under section 4041 of this title.
Amendment by section 1032(a), (e)(4) ofPub. L. 105–34effective July 1, 1998, see section 1032(f)(1) ofPub. L. 105–34, as amended, set out as a note under section 4041 of this title.
Amendment by Pub. L. 99–514applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 ofPub. L. 99–514) after Dec. 31, 1987, see section 1703(h) ofPub. L. 99–514set out as a note under section 4081 of this title.
26 USCDescription of ChangeSession YearPublic LawStatutes at Large § 40832012112-95 [Sec.] 1103(b)126 Stat. 151 § 4083nt new2012112-95 [Sec.] 1103(d)(2)126 Stat. 151 LII has no control over and does not endorse any external Internet site that contains links to or references LII. U.S. Code Toolbox