Source: https://uscode.house.gov/view.xhtml?path=&req=granuleid%3AUSC-prelim-title26-section4082&f=&fq=&num=0&hl=false&edition=prelim
Timestamp: 2020-04-08 06:41:59
Document Index: 515461977

Matched Legal Cases: ['§ 4082', '§201', '§802', '§205', '§733', '§1703', '§13242', '§1801', '§1032', '§6010', '§241', '§851', '§1362', '§11161', '§420', '§6', '§1103', '§6', '§11', '§6', '§854', '§6010', '§1032', '§733', '§802', '§201', '§851', '§854', '§857', '§1801', '§733', '§734', '§802', '§201', '§854']

[USC02] 26 USC 4082: Exemptions for diesel fuel and kerosene
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26 USC 4082: Exemptions for diesel fuel and kerosene Text contains those laws in effect on April 7, 2020
The tax imposed by section 4081 shall not apply to diesel fuel and kerosene-
For purposes of this section, the term "nontaxable use" means-
Paragraph (2) of subsection (a) shall not apply with respect to any diesel fuel and kerosene-
Subsection (a)(2) shall not apply to kerosene-
(B) to the extent provided in regulations, removed or entered-
To the extent provided in regulations, subsection (a)(2) shall not apply to kerosene received by a wholesale distributor of kerosene if such distributor-
In the case of kerosene (other than kerosene with respect to which tax is imposed under section 4043) 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-
(Aug. 16, 1954, ch. 736, 68A Stat. 483 ; Pub. L. 86–342, title II, §201(e)(1), (2), Sept. 21, 1959, 73 Stat. 615 ; Pub. L. 89–44, title VIII, §802(a)(1), (b)(1), June 21, 1965, 79 Stat. 159 ; Pub. L. 91–258, title II, §205(c)(6), May 21, 1970, 84 Stat. 242 ; Pub. L. 98–369, div. A, title VII, §§733(a), 734(c)(1), July 18, 1984, 98 Stat. 977 , 979; Pub. L. 99–514, title XVII, §1703(a), Oct. 22, 1986, 100 Stat. 2775 ; Pub. L. 103–66, title XIII, §13242(a), Aug. 10, 1993, 107 Stat. 517 ; Pub. L. 104–188, title I, §1801(a), Aug. 20, 1996, 110 Stat. 1891 ; Pub. L. 105–34, title X, §1032(c)(1), (2), (e)(3)(A), Aug. 5, 1997, 111 Stat. 933 , 935; Pub. L. 105–206, title VI, §6010(h)(3), (4), July 22, 1998, 112 Stat. 815 ; Pub. L. 108–357, title II, §241(a)(2)(B), title VIII, §§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, §1362(b)(1), Aug. 8, 2005, 119 Stat. 1059 ; Pub. L. 109–59, title XI, §11161(a)(4)(A), (E), (b)(3)(C), Aug. 10, 2005, 119 Stat. 1970 , 1971; Pub. L. 109–432, div. A, title IV, §420(b)(2), Dec. 20, 2006, 120 Stat. 2969 ; Pub. L. 110–172, §§6(d)(2)(B), (C), 11(a)(28), Dec. 29, 2007, 121 Stat. 2480 , 2481, 2487; Pub. L. 112–95, title XI, §1103(a)(2), Feb. 14, 2012, 126 Stat. 150 .)
2012-Subsec. (e). Pub. L. 112–95 inserted "(other than kerosene with respect to which tax is imposed under section 4043)" after "In the case of kerosene" in introductory provisions.
2007-Subsec. (a). Pub. L. 110–172, §6(d)(2)(B)(i), struck out "(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. 110–172, §11(a)(28), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "For purposes of this section, the term 'nontaxable use' means-
Pub. L. 110–172, §6(d)(2)(C)(i), substituted "an aircraft-" and pars. (1) and (2) for "an aircraft, the rate of tax under section 4081(a)(2)(A)(iii) shall be zero."
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.
2004-Subsec. (a)(2). Pub. L. 108–357, §854(a), inserted "by mechanical injection" after "indelibly dyed".
1998-Subsec. (d)(1). Pub. L. 105–206, §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."
1997-Pub. L. 105–34, §1032(e)(3)(A), inserted "and kerosene" after "diesel fuel" in section catchline.
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-
"(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".
1984-Subsec. (d). Pub. L. 98–369, §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".
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, §802(a)(1), substituted "gasoline which are suitable for use as a motor fuel" for "gasoline (including casinghead and natural gasoline".
1959-Subsec. (a). Pub. L. 86–342, §201(e)(1), inserted reference to wholesale distributor.
Pub. L. 108–357, title VIII, §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]."
Pub. L. 108–357, title VIII, §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, §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."
Pub. L. 104–188, title I, §1801(b), Aug. 20, 1996, 110 Stat. 1892 , 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]."
Pub. L. 98–369, div. A, title VII, §733(b), July 18, 1984, 98 Stat. 977 , 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]."
Pub. L. 98–369, div. A, title VII, §734(c)(3), July 18, 1984, 98 Stat. 979 , 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]."
Pub. L. 89–44, title VIII, §802(d)(1), June 21, 1965, 79 Stat. 159 , 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."
Pub. L. 86–342, title II, §201(e)(3), Sept. 21, 1959, 73 Stat. 615 , provided that: "The amendments made by paragraphs (1) and (2) [amending this section] shall take effect on January 1, 1960."
Pub. L. 108–357, title VIII, §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."