Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6421&num=0&edition=prelim
Timestamp: 2020-04-06 04:27:40
Document Index: 232285252

Matched Legal Cases: ['§ 6421', '§208', '§2', '§163', '§201', '§201', '§5', '§809', '§205', '§303', '§303', '§1906', '§502', '§222', '§108', '§511', '§202', '§474', '§521', '§1703', '§502', '§10502', '§1017', '§2001', '§7841', '§11211', '§8002', '§13163', '§1609', '§902', '§9006', '§6010', '§241', '§851', '§11151', '§1207', '§401', '§401', '§11151', '§851', '§241', '§6023', '§13242', '§13163', '§2001', '§10502', '§1703', '§511', '§222', '§1906', '§205', '§809', '§5', '§164', '§9009', '§1906', '§5', '§164']

[USC02] 26 USC 6421: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
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26 USC 6421: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes Text contains those laws in effect on April 5, 2020
Except as provided in paragraph (2) and subsection (i), if gasoline is used in an automobile bus while engaged in-
The term "off-highway business use" means any use by a person in a trade or business of such person or in an activity of such person described in section 212 (relating to production of income) otherwise than as a fuel in a highway vehicle-
The requirements described in this clause are-
For purposes of clause (ii)(I), the design-based test is met if the vehicle consists of a chassis-
This section shall not apply in respect of gasoline which is used as a fuel in an aircraft-
In the case of gasoline used as a fuel in a train, this section shall not apply with respect to-
Payment shall be made under subsections (a) and (b) only to-
(Added June 29, 1956, ch. 462, title II, §208(c), 70 Stat. 394 ; amended July 25, 1956, ch. 725, §2, 70 Stat. 644 ; Pub. L. 85–859, title I, §§163(d)(3), 164(a), Sept. 2, 1958, 72 Stat. 1312 ; Pub. L. 86–342, title II, §201(d)(2), Sept. 21, 1959, 73 Stat. 615 ; Pub. L. 87–61, title II, §201(e), June 29, 1961, 75 Stat. 124 ; Pub. L. 87–508, §5(c)(2), June 28, 1962,76 Stat. 118 ; Pub. L. 89–44, title VIII, §809(b), June 21, 1965, 79 Stat. 166 ; Pub. L. 91–258, title II, §§205(b)(1), (c)(8), 207(b), May 21, 1970, 84 Stat. 241 , 242, 248; Pub. L. 91–605, title III, §303(a)(11), Dec. 31, 1970, 84 Stat. 1744 ; Pub. L. 94–280, title III, §303(a)(11), May 5, 1976, 90 Stat. 456 ; Pub. L. 94–455, title XIX, §1906(a)(27)(A)(i), (B)–(D), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1827 , 1828, 1834; Pub. L. 95–599, title V, §502(a)(10), Nov. 6, 1978, 92 Stat. 2756 ; Pub. L. 95–618, title II, §§222(a)(1), 233(a)(1), (3)(A), Nov. 9, 1978, 92 Stat. 3186 , 3190; Pub. L. 96–222, title I, §108(c)(1), Apr. 1, 1980, 94 Stat. 226 ; Pub. L. 97–424, title V, §§511(c)(1), (3), 515(b)(7), 516(a)(6), Jan. 6, 1983, 96 Stat. 2170 , 2171, 2182, 2183; Pub. L. 97–473, title II, §202(b)(12), Jan. 14, 1983, 96 Stat. 2610 ; Pub. L. 98–369, div. A, title IV, §474(r)(38), July 18, 1984, 98 Stat. 846 ; Pub. L. 99–499, title V, §521(c)(2), Oct. 17, 1986, 100 Stat. 1778 ; Pub. L. 99–514, title XVII, §1703(c)(1), (2)(A), (B), (D), Oct. 22, 1986, 100 Stat. 2776 , 2777; Pub. L. 100–17, title V, §502(b)(7), Apr. 2, 1987, 101 Stat. 257 ; Pub. L. 100–203, title X, §10502(d)(9), (10), Dec. 22, 1987, 101 Stat. 1330–444 ; Pub. L. 100–647, title I, §1017(c)(6)–(8), (15), title II, §2001(d)(3)(E), (F), Nov. 10, 1988, 102 Stat. 3576 , 3577, 3595; Pub. L. 101–239, title VII, §7841(d)(20), Dec. 19, 1989, 103 Stat. 2429 ; Pub. L. 101–508, title XI, §11211(d)(6), Nov. 5, 1990, 104 Stat. 1388–427 ; Pub. L. 102–240, title VIII, §8002(b)(6), Dec. 18, 1991, 105 Stat. 2203 ; Pub. L. 103–66, title XIII, §§13163(b), 13241(f)(6), (7), 13242(d)(20), (22)–(24), Aug. 10, 1993, 107 Stat. 454 , 512, 524; Pub. L. 104–188, title I, §1609(g)(4)(C), Aug. 20, 1996, 110 Stat. 1843 ; Pub. L. 105–34, title IX, §902(a), Aug. 5, 1997, 111 Stat. 873 ; Pub. L. 105–178, title IX, §§9006(b)(1), 9009(b)(3), June 9, 1998, 112 Stat. 506 , 507; Pub. L. 105–206, title VI, §§6010(g)(3), 6023(24)(A), (C), July 22, 1998, 112 Stat. 814 , 826; Pub. L. 108–357, title II, §241(a)(2)(C), title VIII, §851(d)(1), Oct. 22, 2004, 118 Stat. 1438 , 1608; Pub. L. 109–59, title XI, §11151(b)(3), Aug. 10, 2005, 119 Stat. 1968 ; Pub. L. 109–280, title XII, §1207(b)(3)(B), Aug. 17, 2006, 120 Stat. 1070 ; Pub. L. 115–141, div. U, title IV, §401(a)(290), (291), Mar. 23, 2018, 132 Stat. 1198 .)
2018-Subsec. (c). Pub. L. 115–141, §401(a)(290), substituted "(4), (5)" for "(4) (5)".
2006-Subsec. (c). Pub. L. 109–280, which directed the substitution of "(5), or (6)" for "or (5)" in section 6421(c), without specifying the act to be amended, was executed by making the substitution in subsec. (c) of this section, which is section 6421 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
2005-Subsec. (f)(2)(A). Pub. L. 109–59, §11151(b)(3)(A), substituted "aviation which is not commercial aviation (as defined in section 4083(b))" for "noncommercial aviation (as defined in section 4041(c)(2))".
2004-Subsec. (e)(2)(C). Pub. L. 108–357, §851(d)(1), added subpar. (C).
Subsec. (f)(3)(B). Pub. L. 108–357, §241(a)(2)(C), amended subpar. (B) generally. Prior to amendment, subpar (B) read as follows: "so much of the rate specified in section 4081(a)(2)(A) as does not exceed-
1998-Subsecs. (a), (b)(1). Pub. L. 105–206, §6023(24)(C), substituted "subsection (i)" for "subsection (j)".
1997-Subsec. (e)(2)(B)(iii), (iv). Pub. L. 105–34 struck out cls. (iii) and (iv) which read as follows:
"(iii) Exception for diesel fuel.-The term 'off-highway business use' shall include the use of diesel fuel in a boat in the active conduct of-
"(iv) Noncommercial boats.-In the case of a boat used predominantly in any activity which is of a type generally considered to constitute entertainment, amusement, or recreation, clause (iii)(II) shall not apply to-
1996-Subsec. (f)(2)(A). Pub. L. 104–188 substituted "4041(c)(2)" for "4041(c)(4)".
1993-Subsec. (c). Pub. L. 103–66, §13242(d)(22), inserted at end "The preceding sentence shall apply notwithstanding paragraphs (2)(A) and (3) of subsection (f)."
Subsec. (e)(2)(B). Pub. L. 103–66, §13163(b), amended heading and text of subpar. (B) generally. Prior to amendment, text read as follows: "The term 'off-highway business use' does not include any use in a motorboat. The preceding sentence shall not apply to use in a vessel employed in the fisheries or in the whaling business."
1991-Subsec. (i). Pub. L. 102–240 substituted "1999" for "1995".
1990-Subsec. (i). Pub. L. 101–508 substituted "1995" for "1993".
1989-Subsec. (g)(2). Pub. L. 101–239 substituted "section 7602(a)" for "section 7602".
1988-Subsec. (a). Pub. L. 100–647, §2001(d)(3)(F), substituted "paragraph (2) of subsection (f)" for "paragraph (3) of subsection (e)".
1987-Subsec. (e)(2)(C). Pub. L. 100–203, §10502(d)(9), struck out subpar. (C) which specified section 4221(a)(3) and (d)(3), section 6416(b)(2)(B), and section 4041(g)(1) as provisions exempting from tax, gasoline and special motor fuels used for commercial fishing vessels.
1986-Pub. L. 99–514, §1703(c)(2)(D), substituted ", used by local transit systems, or sold for certain exempt purposes" for "or by local transmit systems" in section catchline.
1984-Subsec. (i)(3). Pub. L. 98–369 substituted "section 34" for "section 39".
1983-Subsec. (a). Pub. L. 97–424, §511(c)(1), substituted provision that, except as provided in subsection (i), if gasoline is used in an off-highway business use, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons so used by the rate at which tax was imposed on such gasoline under section 4081, for provision that, except as provided in subsection (i), if gasoline were used in a qualified business use, the Secretary would pay (without interest) to the ultimate purchaser of such gasoline an amount equal to 1 cent for each gallon of gasoline so used on which tax had been paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax had been paid at the rate of 4 cents a gallon.
1980-Subsec. (d)(2)(B). Pub. L. 96–222 inserted provisions requiring that the preceding sentence not apply to use in a vessel employed in the fisheries or in the whaling business.
1978-Subsec. (a). Pub. L. 95–618, §222(a)(1)(A), substituted "Except as provided in subsection (i), if gasoline is used in a qualified business use" for "Except as provided in subsection (i), if gasoline is used otherwise than as a fuel in a highway vehicle (1) which (at the time of such use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (2) which, in the case of a vehicle owned by the United States, is used on the highway".
1976-Subsec. (a). Pub. L. 94–455, §1906(a)(27)(A)(i), (b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing, and substituted "in the case of gasoline used as a fuel" for "in the case of gasoline used after June 30, 1970, as a fuel".
1970-Subsec. (a). Pub. L. 91–258, §205(b)(1)(A), inserted requirement that, except as provided in par. (3) of subsec. (e) of this section, where gasoline is used after June 30, 1970, as a fuel in an aircraft, the Secretary or his delegate pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons of gasoline so used by the rate at which tax was imposed on such gasoline under section 4081.
1965-Subsec. (a). Pub. L. 89–44, §809(b)(1)(A), substituted "Except as provided in subsection (i), if" for "If".
1962-Subsec. (b)(1)(B), (2). Pub. L. 87–508, §5(c)(2)(A), substituted "commuter fare revenue" for "tax-exempt passenger fare revenue" in two places and struck out "(not including the tax imposed by section 4261, relating to the tax on transportation of persons)" after "total passenger fare revenue" in two places.
1961-Subsec. (h). Pub. L. 87–61, substituted "October 1, 1972" for "July 1, 1972".
1959-Subsec. (a). Pub. L. 86–342 substituted "1 cent for each gallon of gasoline so used on which tax was paid at the rate of 3 cents a gallon and 2 cents for each gallon of gasoline so used on which tax was paid at the rate of 4 cents a gallon" for "1 cent for each gallon of gasoline so used".
1958-Subsec. (c). Pub. L. 85–859, §164(a), permitted, in cases where $1,000 or more is payable to any person with respect to gasoline used during a calendar quarter, the filing of a claim on or before the last day of the first calendar quarter following the calendar quarter for which the claim is filed.
1956-Subsec. (d)(2). Act July 25, 1956, substituted "4263(a)" for "4262(b)".
Pub. L. 105–178, title IX, §9009(c), June 9, 1998, 112 Stat. 507 , provided that: "The amendments made by this section [amending this section and section 6427 of this title] shall take effect on October 1, 1998."
Pub. L. 94–455, title XIX, §1906(a)(27)(A)(ii), Oct. 4, 1976, 90 Stat. 1827 , provided that: "The amendments made by clause (i) [amending this section] shall only apply with respect to gasoline used as a fuel after June 30, 1970."
Pub. L. 87–508, §5(d), June 28, 1962, 76 Stat. 119 , provided in part that: "The amendments made by subsection (c)(2) [amending this section] shall apply only in respect of claims filed with respect to gasoline used on or after November 16, 1962."
Pub. L. 85–859, title I, §164(b), Sept. 2, 1958, 72 Stat. 1312 , provided that: "The amendment made by subsection (a) [amending this section] shall apply only with respect to claims the last day for the filing of which occurs after the effective date specified in section 1(c) of this Act."