Amendments
2024—Subsec. (d)(2)(B). Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.
Pub. L. 118–41 substituted “May 10, 2024” for “March 8, 2024”.
2023—Subsec. (d)(2)(B). Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.
Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.
2021—Subsec. (d)(1). Pub. L. 117–58, § 80102(a)(1)(C), substituted “September 30, 2028” for “September 30, 2022”.
Subsec. (d)(3). Pub. L. 117–58, § 80102(a)(2)(D), substituted “October 1, 2028” for “October 1, 2022”.
2018—Subsec. (d)(2)(B). Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”.
Pub. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”.
2017—Subsec. (d)(2)(B). Pub. L. 115–63 substituted “March 31, 2018” for “September 30, 2017”.
2016—Subsec. (d)(2)(B). Pub. L. 114–190 substituted “September 30, 2017” for “July 15, 2016”.
Pub. L. 114–141 substituted “July 15, 2016” for “March 31, 2016”.
2015—Subsec. (d)(1). Pub. L. 114–94, § 31102(a)(1)(C), substituted “September 30, 2022” for “September 30, 2016”.
Subsec. (d)(2)(B). Pub. L. 114–55 substituted “March 31, 2016” for “September 30, 2015”.
Subsec. (d)(3). Pub. L. 114–94, § 31102(a)(2)(D), substituted “October 1, 2022” for “October 1, 2016”.
2012—Subsec. (d)(1). Pub. L. 112–141, § 40102(a)(1)(C), substituted “September 30, 2016” for “June 30, 2012”.
Pub. L. 112–140, §§ 1(c), 402(a)(1)(C), temporarily substituted “July 6, 2012” for “June 30, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
Pub. L. 112–102, § 402(a)(1)(C), substituted “June 30, 2012” for “March 31, 2012”.
Subsec. (d)(2)(B). Pub. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”.
Pub. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”.
Subsec. (d)(3). Pub. L. 112–141, § 40102(a)(2)(D), substituted “October 1, 2016” for “July 1, 2012”.
Pub. L. 112–140, §§ 1(c), 402(a)(2)(D), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
Pub. L. 112–102, § 402(a)(2)(D), substituted “July 1, 2012” for “April 1, 2012”.
2011—Subsec. (d)(1). Pub. L. 112–30, § 142(a)(1)(C), substituted “March 31, 2012” for “September 30, 2011”.
Subsec. (d)(2)(B). Pub. L. 112–30, § 202(a), substituted “January 31, 2012” for “September 16, 2011”.
Pub. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”.
Pub. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”.
Pub. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”.
Pub. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”.
Subsec. (d)(3). Pub. L. 112–30, § 142(a)(2)(D), substituted “April 1, 2012” for “October 1, 2011”.
2010—Subsec. (d)(2)(B). Pub. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”.
Pub. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”.
Pub. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”.
Pub. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”.
Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.
Pub. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”.
2009—Subsec. (d)(2)(B). Pub. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”.
Pub. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”.
Pub. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”.
2008—Subsec. (d)(2)(B). Pub. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”.
Pub. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”.
Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.
2007—Subsec. (d)(2)(B). Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.
2005—Subsec. (a)(1)(B). Pub. L. 109–59, § 11166(b)(1), reenacted heading without change and amended text of subpar. (B) generally. Prior to amendment, text read as follows: “The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel, and the operator of such terminal or refinery are registered under section 4101.”
Subsec. (a)(2)(A)(ii) to (iv). Pub. L. 109–59, § 11161(a)(1), inserted “and” at end of cl. (ii), substituted a period for “, and” at end of cl. (iii), and struck out cl. (iv) which read as follows: “in the case of aviation-grade kerosene, 21.8 cents per gallon.”
Subsec. (a)(2)(C). Pub. L. 109–59, § 11161(a)(2), amended heading and text of subpar. (C) generally. Prior to amendment, text read as follows: “In the case of aviation-grade kerosene which is removed from any refinery or terminal directly into the fuel tank of an aircraft for use in commercial aviation by a person registered for such use under section 4101, the rate of tax under subparagraph (A)(iv) shall be 4.3 cents per gallon.”
Pub. L. 109–59, § 11151(b)(1), substituted “for use in commercial aviation by a person registered for such use under section 4101” for “for use in commercial aviation”.
Subsec. (a)(2)(D). Pub. L. 109–58, § 1343(a), added subpar. (D).
Subsec. (a)(3)(A)(i). Pub. L. 109–59, § 11161(a)(3)(A), struck out “a secured area of” before “an airport”.
Subsec. (a)(3)(A)(ii), (iv). Pub. L. 109–59, § 11161(a)(4)(A), struck out “aviation-grade” before “kerosene”.
Subsec. (a)(3)(D). Pub. L. 109–59, § 11161(a)(3)(B), added subpar. (D).
Subsec. (a)(4). Pub. L. 109–59, § 11161(a)(4)(B), (C), struck out “aviation-grade” before “kerosene” in heading and substituted “paragraph (2)(C)(i)” for “paragraph (2)(C)” in text.
Subsec. (c). Pub. L. 109–58, § 1343(b)(2), added subsec. (c).
Subsec. (d)(1). Pub. L. 109–59, § 11101(a)(1)(F), substituted “2011” for “2005”.
Subsec. (d)(2). Pub. L. 109–59, § 11161(a)(4)(D), reenacted par. heading without change and amended text of introductory provisions generally. Prior to amendment, introductory provisions read as follows: “The rates of tax specified in clauses (ii) and (iv) of subsection (a)(2)(A) shall be 4.3 cents per gallon—”.
Pub. L. 109–59, § 11151(b)(2), amended par. heading and text of introductory provisions generally. Prior to amendment, introductory provisions read as follows: “The rate of tax specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon—”.
Subsec. (d)(3). Pub. L. 109–58, § 1362(a), substituted “2011” for “2005”.
Pub. L. 109–6 substituted “October 1, 2005” for “April 1, 2005”.
2004—Subsec. (a)(1)(B). Pub. L. 108–357, § 860(a), inserted “by pipeline or vessel” after “transferred in bulk” and “, the operator of such pipeline or vessel,” after “the taxable fuel”.
Subsec. (a)(2)(A)(iv). Pub. L. 108–357, § 853(a)(1), added cl. (iv).
Subsec. (a)(2)(C). Pub. L. 108–357, § 853(a)(2), added subpar. (C).
Subsec. (a)(3). Pub. L. 108–357, § 853(a)(3)(A), added par. (3).
Subsec. (a)(4). Pub. L. 108–357, § 853(a)(4), added par. (4).
Subsec. (c). Pub. L. 108–357, § 301(c)(7), struck out subsec. (c) which related to taxation of taxable fuels mixed with alcohol.
1998—Subsec. (c)(4)(A). Pub. L. 105–178, § 9003(b)(2)(B), amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “The alcohol mixture rate for a qualified alcohol mixture which contains gasoline is the excess of the rate which would (but for this paragraph) be determined under subsection (a) over—
“(i) 5.4 cents per gallon for 10 percent gasohol,
“(ii) 4.158 cents per gallon for 7.7 percent gasohol, and
“(iii) 3.078 cents per gallon for 5.7 percent gasohol.
In the case of a mixture none of the alcohol in which consists of ethanol, clauses (i), (ii), and (iii) shall be applied by substituting ‘6 cents’ for ‘5.4 cents’, ‘4.62 cents’ for ‘4.158 cents’, and ‘3.42 cents’ for ‘3.078 cents’.”
Subsec. (c)(5). Pub. L. 105–178, § 9003(b)(2)(C), substituted “the applicable blender rate (as defined in section 4041(b)(2)(C))” for “5.4 cents”.
Subsec. (c)(8). Pub. L. 105–178, § 9003(a)(1)(C), substituted “2007” for “2000”.
Subsec. (d)(1). Pub. L. 105–178, § 9002(a)(1)(F), substituted “2005” for “1999”.
1997—Subsec. (a)(2)(A)(iii). Pub. L. 105–34, § 1032(b), inserted “or kerosene” after “diesel fuel”.
Subsec. (d)(1), (2). Pub. L. 105–2 added pars. (1) and (2) and struck out former pars. (1) and (2) which read as follows:
“(1) In general.—On and after October 1, 1999, the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) (other than the tax on aviation gasoline) shall be 4.3 cents per gallon.
“(2) Aviation gasoline.—On and after January 1, 1997, the rate specified in subsection (a)(2)(A)(ii) shall be 4.3 cents per gallon.”
Subsec. (d)(2)(B). Pub. L. 105–34, § 1031(a)(2), substituted “September 30, 2007” for “September 30, 1997”.
Subsec. (d)(3). Pub. L. 105–34, § 1033, substituted “shall apply after September 30, 1997, and before April 1, 2005” for “shall not apply after December 31, 1995”.
Pub. L. 105–2 struck out heading and text of par. (3) relating to aviation gasoline. Text read as follows: “After December 31, 1996, the rate of tax specified in subsection (a)(2)(A)(i) on aviation gasoline shall be 4.3 cents per gallon.”
1996—Subsec. (a)(2)(A). Pub. L. 104–188, § 1609(g)(1), added cls. (i) and (ii), redesignated former cl. (ii) as (iii), and struck out former cl. (i) which read as follows: “in the case of gasoline, 18.3 cents per gallon, and”.
Subsec. (d)(1). Pub. L. 104–188, § 1609(a)(2)(B), (g)(4)(B), substituted “the rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) (other than the tax on aviation gasoline)” for “each rate of tax specified in subsection (a)(2)(A)”.
Subsec. (d)(2), (3). Pub. L. 104–188, § 1609(a)(2)(A), (g)(2), added par. (3) relating to aviation gasoline, redesignated former par. (2), relating to leaking underground storage tank trust fund financing rate, as another par. (3), and added new par. (2) relating to aviation gasoline.
1993—Pub. L. 103–66, § 13242(a), amended section generally, substituting, in subsec. (a), provisions imposing tax on taxable fuels for provisions imposing tax on gasoline, in subsec. (b), provisions relating to treatment of removal or subsequent sale of taxable fuels by blender for provisions relating to treatment of removal or subsequent sale of gasoline by blender or compounder, in subsec. (c), provisions relating to taxable fuels mixed with alcohol for provisions relating to gasoline mixed with alcohol at refinery etc., in subsec. (d), provisions decreasing tax rate imposed on taxable fuels to 4.3 cents per gallon beginning on and after Oct. 1, 1999, for provisions terminating the Highway Trust Fund financing and deficit reduction rates on and after Oct. 1, 1999, and Oct. 1, 1995, respectively, and, in subsec. (e), “taxable fuel” for “gasoline” in two places.
Subsec. (a)(2)(B)(iii). Pub. L. 103–66, § 13241(a), amended cl. (iii) generally, substituting “6.8 cents per gallon” for “2.5 cents a gallon”.
1992—Subsec. (c)(1). Pub. L. 102–486, § 1920(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “Under regulations prescribed by the Secretary, subsection (a) shall be applied by substituting rates which are 10/9th of the otherwise applicable rates in the case of the removal or sale of any gasoline for use in producing gasohol at the time of such removal or sale. Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or sale. For purposes of this paragraph, the term ‘gasohol’ means any mixture of gasoline if at least 10 percent of such mixture is alcohol. For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon.”
Subsec. (c)(2). Pub. L. 102–486, § 1920(b)(1), substituted “an otherwise applicable rate” for “6.1 cents a gallon”.
Subsec. (c)(4). Pub. L. 102–486, § 1920(b)(2), substituted heading for one which read: “Lower rate on gasohol made other than from ethanol”, added text, and struck out former text which read as follows: “In the case of gasohol none of the alcohol in which consists of ethanol, paragraphs (1) and (2) shall be applied by substituting ‘5.5 cents’ for ‘6.1 cents’.”
1991—Subsec. (d)(1). Pub. L. 102–240 substituted “1999” for “1995”.
1990—Subsec. (a)(1). Pub. L. 101–508, § 11212(a), substituted heading for one which read: “In general” and amended text generally. Prior to amendment, text read as follows: “There is hereby imposed a tax at the rate specified in paragraph (2) on the earlier of—
“(A) the removal, or
“(B) the sale,
of gasoline by the refiner or importer thereof or the terminal operator.”
Subsec. (a)(2)(A)(iii). Pub. L. 101–508, § 11211(a)(1), added cl. (iii).
Subsec. (a)(2)(B)(i). Pub. L. 101–508, § 11211(a)(2)(A), substituted “11.5 cents” for “9 cents”.
Subsec. (a)(2)(B)(iii). Pub. L. 101–508, § 11211(a)(2)(B), (C), added cl. (iii).
Subsec. (a)(3). Pub. L. 101–508, § 11212(e)(2), struck out par. (3) which read as follows: “For purposes of paragraph (1), the bulk transfer of gasoline to a terminal operator by a refiner or importer shall not be considered a removal or sale of gasoline by such refiner or importer.”
Subsec. (c)(1). Pub. L. 101–508, § 11211(a)(5)(A), substituted “applied by substituting rates which are 10/9th of the otherwise applicable rates” for “applied by substituting ‘3⅓ cents’ for ‘9 cents’ and by substituting ‘⅑ cent’ for ‘0.1 cent’ ” and inserted “For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon.”
Subsec. (c)(2). Pub. L. 101–508, § 11211(a)(5)(B), which directed the substitution of “at a Highway Trust Fund financing rate equivalent to 6.1 cents” for “at a rate equivalent to 3 cents”, was executed by making the substitution for “at a Highway Trust Fund financing rate equivalent to 3 cents” to reflect the probable intent of Congress. See 1986 Amendment note below.
Subsec. (c)(4). Pub. L. 101–508, § 11211(a)(5)(C), added par. (4). Former par. (4) redesignated (5).
Subsec. (c)(5). Pub. L. 101–508, § 11211(e)(3), substituted “2000” for “1993”.
Pub. L. 101–508, § 11211(a)(5)(C), redesignated par. (4) as (5).
Subsec. (d)(1). Pub. L. 101–508, § 11211(c)(3), substituted “1995” for “1993”.
Subsec. (d)(2). Pub. L. 101–508, § 11215(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows:
“(A) In general.—The Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2) shall not apply after the earlier of—
“(i) December 31, 1991, or
“(ii) the last day of the termination month.
“(B) Termination month.—For purposes of subparagraph (A), the termination month is the 1st month as of the close of which the Secretary estimates that the net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and 4091.
“(C) Net revenues.—For purposes of subparagraph (B), the term ‘net revenues’ means the excess of gross revenues over amounts payable by reason of section 9508(c)(2) (relating to transfer from Leaking Underground Storage Tank Trust Fund for certain repayments and credits).”
Subsec. (d)(3). Pub. L. 101–508, § 11211(a)(3), added par. (3).
Subsec. (e). Pub. L. 101–508, § 11212(d)(1), added subsec. (e).
1988—Subsec. (a). Pub. L. 100–647, § 1017(c)(1)(A), added pars. (1) and (2), struck out former par. (1) which imposed a tax at the rate specified in subsec. (d) on the earlier of the removal, or the sale of gasoline by the refiner or importer thereof or the terminal operator, and redesignated former par. (2) as (3).
Subsec. (b)(1). Pub. L. 100–647, § 1017(c)(1)(B), substituted “subsection (a)” for “subsection (d)”.
Subsec. (c)(1). Pub. L. 100–647, § 6104(a), inserted after first sentence “Subject to such terms and conditions as the Secretary may prescribe (including the application of section 4101), the treatment under the preceding sentence also shall apply to use in producing gasohol after the time of such removal or sale.”
Pub. L. 100–647, § 2001(d)(5)(A), inserted “and by substituting ‘⅑ cent’ for ‘0.1 cent’ ” before “in the case of the removal”.
Pub. L. 100–647, § 1017(c)(14), substituted “3⅓ cents” for “3 cents”.
Pub. L. 100–647, § 1017(c)(1)(B), substituted “subsection (a)” for “subsection (d)”.
Subsec. (c)(2). Pub. L. 100–647, § 2001(d)(5)(B), substituted “reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or sale of such fuel” for “5⅔ cents a gallon”.
Subsec. (d). Pub. L. 100–647, § 1017(c)(1)(D), redesignated subsec. (e) as (d) and struck out former subsec. (d) which related to the rate of tax.
Subsec. (d)(1). Pub. L. 100–647, § 1017(c)(1)(C)(i), substituted “subsection (a)(2)” for “subsection (d)(2)(A)”.
Subsec. (d)(2)(A). Pub. L. 100–647, § 1017(c)(1)(C)(ii), substituted “subsection (a)(2)” for “subsection (d)(2)(B)”.
Subsec. (e). Pub. L. 100–647, § 1017(c)(1)(D), redesignated subsec. (e) as (d).
1987—Subsec. (c)(4). Pub. L. 100–17, § 502(c)(2), substituted “September 30, 1993” for “December 31, 1992”.
Subsec. (e)(1). Pub. L. 100–17, § 502(a)(4), substituted “1993” for “1988”.
Subsec. (e)(2)(B). Pub. L. 100–203 substituted “net revenues are at least $500,000,000 from taxes imposed by section 4041(d) and taxes attributable to Leaking Underground Storage Tank Trust Fund financing rate imposed under this section and sections 4042 and 4091.” for “net revenues from the taxes imposed by this section (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under subsection (d)(2)(B)), section 4041(d), and section 4042 (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under section 4042(b)) are at least $500,000,000.”
1986—Pub. L. 99–514 amended section generally, substituting provisions imposing a tax on the removal or sale of gasoline by the refiner, importer, blender, or compounder thereof or the terminal operator for provisions imposing a tax on gasoline sold by the producer or importer thereof, or by any producer of gasoline.
Subsec. (a). Pub. L. 99–499, § 521(a)(1)(B)(i), substituted “at the rate specified in subsection (d)” for “of 9 cents a gallon” in par. (1) as amended by Pub. L. 99–514.
Pub. L. 99–499, § 521(a)(1)(A)(i), amended subsec. (a), as in effect the day before Oct. 22, 1986, generally, substituting “at the rate specified in subsection (b)” for “of 9 cents a gallon”.
Subsec. (b). Pub. L. 99–499, § 521(a)(1)(B)(i), substituted “at the rate specified in subsection (d)” for “of 9 cents a gallon” in par. (1) as amended by Pub. L. 99–514.
Pub. L. 99–499, § 521(a)(1)(A)(i), amended subsec. (b), as in effect the day before Oct. 22, 1986, generally. Prior to amendment, subsec. (b), termination, read as follows: “On and after October 1, 1988, the taxes imposed by this section shall not apply.”
Subsec. (c)(1). Pub. L. 99–499, § 521(a)(1)(B)(iii)(I), substituted “subsection (d)” for “subsection (a)” in par. (1) as amended by Pub. L. 99–514.
Pub. L. 99–499, § 521(a)(1)(A)(iii), substituted “subsection (b)” for “subsection (a)” in introductory provisions as in effect the day before Oct. 22, 1986.
Subsec. (c)(2). Pub. L. 99–499, § 521(a)(1)(B)(iii)(II), substituted “a Highway Trust Fund financing rate” for “a rate” in par. (2) as amended by Pub. L. 99–514.
Pub. L. 99–499, § 521(a)(1)(A)(iii)(II), substituted “a Highway Trust Fund financing rate” for “a rate” in par. (2) as in effect the day before Oct. 22, 1986.
Subsec. (d). Pub. L. 99–499, § 521(a)(1)(B)(ii), added subsec. (d) to this section as amended by Pub. L. 99–514, and struck out former subsec. (d), termination, which read as follows: “On and after October 1, 1988, the taxes imposed by this section shall not apply.”
Pub. L. 99–499, § 521(a)(1)(A)(i), in amending this section as in effect the day before Oct. 22, 1986, added subsec. (d).
Subsec. (e). Pub. L. 99–499, § 521(a)(1)(B)(ii), added subsec. (e) to this section as amended by Pub. L. 99–514.
1984—Subsec. (c)(1). Pub. L. 98–369, § 912(b)(A), (B), substituted “3 cents” for “4 cents” in subpar. (A), and “3⅓ cents” for “44⁄9 cents” in subpar. (B).
Pub. L. 98–369, § 732(a)(1), struck out “by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline” after “shall be applied” in text preceding subpar. (A), substituted “by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasohol (the gasoline in which was not taxed under subparagraph (B)), and” for “in a mixture with alcohol, if at least 10 percent of the mixture is alcohol, or” in subpar. (A), substituted “by substituting ‘44⁄9 cents’ for ‘9 cents’ in the case of the sale of any gasoline for use in producing gasohol” for “for use in producing a mixture at least 10 percent of which is alcohol” in subpar. (B) and inserted definition of “gasohol” after subpar. (B).
Subsec. (c)(2). Pub. L. 98–369, § 912(b)(A), (C), substituted “3 cents” for “4 cents” and “5⅔ cents” for “45⁄9 cents”.
Pub. L. 98–369, § 732(a)(2), substituted “at a rate equivalent to 4 cents a gallon” for “at a rate of 4 cents a gallon”, and “45⁄9 cents a gallon” for “5 cents a gallon”.
Subsec. (c)(3). Pub. L. 98–369, § 912(f), substituted “coal (including peat)” for “coal”.
1983—Subsec. (a). Pub. L. 97–424, § 511(a)(1), increased tax from 4 to 9 cents a gallon.
Subsec. (b). Pub. L. 97–424, § 516(a)(3), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by this section shall not apply, for provision that, on and after Oct. 1, 1984, the tax imposed by this section would be 1½ cents a gallon.
Subsec. (c)(1). Pub. L. 97–424, § 511(d)(1)(A), substituted “subsection (a) shall be applied by substituting ‘4 cents’ for ‘9 cents’ in the case of the sale of any gasoline” for “no tax shall be imposed by this section on the sale of any gasoline” after “Secretary,”.
Subsec. (c)(2). Pub. L. 97–424, § 511(d)(1)(B), substituted “tax was imposed under subsection (a) at the rate of 4 cents a gallon by reason of this subsection” for “tax was not imposed by reason of this subsection” after “alcohol on which”, and inserted provision that the amount of tax imposed on any sale of such gasoline by such person shall be 5 cents a gallon.
1980—Subsec. (c)(2). Pub. L. 96–223, § 232(d)(3), inserted “(or with respect to which a credit or payment was allowed or made by reason of section 6427(f)(1))” after “this subsection”.
Subsec. (c)(3). Pub. L. 96–223, § 232(b)(3)(A), inserted provision that “alcohol” does not include alcohol with a proof of less than 190 (determined without regard to any added denaturants).
Subsec. (c)(4). Pub. L. 96–223, § 232(a)(1), added par. (4).
1978—Subsec. (b). Pub. L. 95–599 substituted “1984” for “1979”.
Subsec. (c). Pub. L. 95–618 added subsec. (c).
1976—Subsec. (b). Pub. L. 94–280 substituted “1979” for “1977”.
1970—Subsec. (b). Pub. L. 91–605 substituted “1977” for “1972”.
1961—Subsec. (a). Pub. L. 87–61, § 201(b), increased tax from 3 to 4 cents a gallon.
Subsec. (b). Pub. L. 87–61, § 201(c), substituted “October 1, 1972” for “July 1, 1972.”
Subsec. (c). Pub. L. 87–61, § 201(d), repealed subsec. (c) which authorized a temporary increase in tax for the period October 1, 1959, to July 1, 1961.
1959—Subsec. (c). Pub. L. 86–342 added subsec. (c).
1956—Act Mar. 29, 1956, substituted “April 1, 1957” for “April 1, 1956”.
Subsec. (a). Act June 29, 1956, redesignated first sentence as subsec. (a) and increased tax from 2 to 3 cents a gallon.
Subsec. (b). Act June 29, 1956, redesignated second sentence as subsec. (b) and substituted “July 1, 1972” for “April 1, 1956”.
1955—Act Mar. 30, 1955, substituted “April 1, 1956” for “April 1, 1955”.