Contents
- (a) Diesel fuel and special motor fuels43 changes
- (b) Exemption for off-highway business use; reduction in tax for qualified methanol and ethanol fuel27 changes
- (c) Certain liquids used as a fuel in aviation33 changes
- (d) Additional taxes to fund Leaking Underground Storage Tank Trust Fund13 changes
- (f) Exemption for farm use8 changes
- (g) Other exemptions6 changes
- (h) Exemption for use by certain aircraft museums3 changes
- (j) Sales by United States, etc.
- (l) Exemption for certain uses6 changes
- (m) Certain alcohol fuels17 changes
- [(e) Repealed. Pub. L. 108–357, title VIII, § 853(d)(2)(C), Oct. 22, 2004, 118 Stat. 1613]6 changes
- [(i) Repealed. Pub. L. 108–357, title VIII, § 853(d)(2)(D), Oct. 22, 2004, 118 Stat. 1613]2 changes
- [(k) Repealed. Pub. L. 108–357, title III, § 301(c)(6), Oct. 22, 2004, 118 Stat. 1461]14 changes
(c)
(1)There is hereby imposed a tax upon any liquid for use as a fuel other than aviation gasoline—
(A)sold by any person to an owner, lessee, or other operator of an aircraft for use in such aircraft, or
(B)used by any person in an aircraft unless there was a taxable sale of such fuel under subparagraph (A).
(2)No tax shall be imposed by this subsection on the sale or use of any liquid for use as a fuel other than aviation gasoline if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(3)The rate of tax imposed by this subsection shall be 21.8 cents per gallon (4.3 cents per gallon with respect to any sale or use for commercial aviation).
United States Government work; public domain under 17 U.S.C. § 105.