26 U.S.C. 4041: Imposition of tax

2021

• Pub. L. 117–58, §80102(a)(1)(A), substituted "September 30, 2028" for "September 30, 2022". Law text · (a)
• Pub. L. 117–58, §80102(a)(2)(A), substituted "October 1, 2028" for "October 1, 2022" in introductory provisions. Law text · (m)
• Pub. L. 117–58, §80102(a)(1)(B), substituted "September 30, 2028" for "September 30, 2022" in introductory provisions. Law text · (m)

2015

• Pub. L. 114–94, §31102(a)(1)(A), substituted "September 30, 2022" for "September 30, 2016". Law text · (a)
• Pub. L. 114–41, §2008(a)(1), added cl. (ii). Former cl. (ii) redesignated (iii). Law text · (a)
• Pub. L. 114–41, §2008(b)(3), struck out "liquefied natural gas," before "any liquid fuel" and substituted "peat) and" for "peat), and". Law text · (a)
• Pub. L. 114–41, §2008(a)(1), redesignated cl. (ii) as (iii). Law text · (a)
• Pub. L. 114–41, §2008(b)(1), added cl. (iv). Law text · (a)
• Pub. L. 114–41, §2008(a)(2), added subpar. (C). Law text · (a)
• Pub. L. 114–41, §2008(b)(2), added subpar. (D). Law text · (a)
• Pub. L. 114–41, §2008(c), added subpar. (D). Law text · (a)
• Pub. L. 114–94, §31102(a)(2)(A), substituted "October 1, 2022" for "October 1, 2016" in introductory provisions. Law text · (m)
• Pub. L. 114–94, §31102(a)(1)(B), substituted "September 30, 2022" for "September 30, 2016" in introductory provisions. Law text · (m)

2012

• Pub. L. 112–141, §40102(a)(1)(A), substituted "September 30, 2016" for "June 30, 2012". (Moving Ahead for Progress in the 21st Century Act" or the "MAP-21) Law text · (a)
• Pub. L. 112–140, §§1(c), 402(a)(1)(A), temporarily substituted "July 6, 2012" for "June 30, 2012". See Effective and Termination Dates of 2012 Amendment note below. (Temporary Surface Transportation Extension Act of 2012) Law text · (a)
• Pub. L. 112–102, §402(a)(1)(A), substituted "June 30, 2012" for "March 31, 2012". (Surface Transportation Extension Act of 2012) Law text · (a)
• Pub. L. 112–141, §40102(a)(2)(A), substituted "October 1, 2016" for "July 1, 2012" in introductory provisions. (Moving Ahead for Progress in the 21st Century Act" or the "MAP-21) Law text · (m)
• Pub. L. 112–140, §§1(c), 402(a)(2)(A), temporarily substituted "July 7, 2012" for "July 1, 2012" in introductory provisions. See Effective and Termination Dates of 2012 Amendment note below. (Temporary Surface Transportation Extension Act of 2012) Law text · (m)
• Pub. L. 112–102, §402(a)(2)(A), substituted "July 1, 2012" for "April 1, 2012" in introductory provisions. (Surface Transportation Extension Act of 2012) Law text · (m)
• Pub. L. 112–141, §40102(a)(1)(B), substituted "September 30, 2016" for "June 30, 2012" in introductory provisions. (Moving Ahead for Progress in the 21st Century Act" or the "MAP-21) Law text · (m)
• Pub. L. 112–140, §§1(c), 402(a)(1)(B), temporarily substituted "July 6, 2012" for "June 30, 2012" in introductory provisions. See Effective and Termination Dates of 2012 Amendment note below. (Temporary Surface Transportation Extension Act of 2012) Law text · (m)
• Pub. L. 112–102, §402(a)(1)(B), substituted "June 30, 2012" for "March 31, 2012" in introductory provisions. (Surface Transportation Extension Act of 2012) Law text · (m)

2011

• Pub. L. 112–30, §142(a)(1)(A), substituted "March 31, 2012" for "September 30, 2011". Law text · (a)
• Pub. L. 112–30, §142(a)(2)(A), substituted "April 1, 2012" for "October 1, 2011" in introductory provisions. Law text · (m)
• Pub. L. 112–30, §142(a)(1)(B), substituted "March 31, 2012" for "September 30, 2011" in introductory provisions. Law text · (m)

2007

• Pub. L. 110–172, §6(d)(1)(A), inserted last sentence. (Tax Technical Corrections Act of 2007) Law text · (d)
• Pub. L. 110–172, §6(d)(2)(A), (3), inserted "(b)(1)(A)," after "without regard to subsections", struck out "(other than with respect to any sale for export under paragraph (3) thereof)" after "(f), (g)", and inserted last sentence. (Tax Technical Corrections Act of 2007) Law text · (d)

2006

• Pub. L. 109–432, §208(c), substituted "and ethanol fuel produced from coal" for "or ethanol fuel" in heading. (Tax Relief and Health Care Act of 2006) Law text · (b)
• Pub. L. 109–432, §208(b), substituted "2008" for "2007". (Tax Relief and Health Care Act of 2006) Law text · (b)
• Pub. L. 109–432, §208(a), substituted "January 1, 2009" for "October 1, 2007". (Tax Relief and Health Care Act of 2006) Law text · (b)
• Pub. L. 109–280, which directed the addition of par. (5) to section 4041(g), without specifying the act to be amended, was executed to subsec. (g) of this section, which is section 4041 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. (Pension Protection Act of 2006) Law text · (g)

2005

• Pub. L. 109–59, §11161(b)(3)(A), struck out last sentence which read as follows: "This subparagraph shall not apply to aviation-grade kerosene." (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–58, §1362(b)(2)(A), inserted "(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)" after "section 4081". (Energy Policy Act of 2005) Law text · (a)
• Pub. L. 109–59, §11101(a)(1)(A), substituted "2011" for "2005". (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–59, §11113(a)(3), substituted "Alternative fuels" for "Special motor fuels" in heading. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–58, §1362(b)(2)(A), inserted "(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)" after "section 4081" in introductory provisions. (Energy Policy Act of 2005) Law text · (a)
• Pub. L. 109–59, §11113(a)(1)(C), struck out concluding provisions which read as follows: "In the case of any sale or use after September 30, 2011, clause (ii) shall be applied by substituting '3.2 cents' for '13.6 cents', and clause (iii) shall be applied by substituting '2.8 cen… (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–59, §11101(a)(1)(B), substituted "2011" for "2005" in concluding provisions. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–59, §11113(a)(1)(A), inserted "and" at end. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–59, §11151(e)(2), substituted "section 45K(c)(3)" for "section 29(c)(3)". (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–59, §11113(a)(1)(B), (D), added cl. (ii) and struck out former cl. (ii) which read as follows: "13.6 cents per gallon in the case of liquefied petroleum gas, and". (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–59, §11113(a)(1)(B), struck out cl. (iii) which read as follows: "11.9 cents per gallon in the case of liquefied natural gas." (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–59, §11113(a)(2)(A), substituted "18.3 cents per energy equivalent of a gallon of gasoline" for "48.54 cents per MCF (determined at standard temperature and pressure)" in concluding provisions. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–59, §11113(a)(2)(B), substituted "energy equivalent of a gallon of gasoline" for "MCF". (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (a)
• Pub. L. 109–58, §1362(b)(2)(B), which directed amendment of subpar. (A) by striking out "or (d)(1))", was executed by striking out "or (d)(1)" after "subsection (a)" to reflect the probable intent of Congress. (Energy Policy Act of 2005) Law text · (b)
• Pub. L. 109–59, §11161(b)(1)(D), substituted "Certain liquids used as a fuel in aviation" for "Aviation-grade kerosene" in heading. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (c)
• Pub. L. 109–59, §11161(b)(1)(A), substituted "any liquid for use as a fuel other than aviation gasoline" for "aviation-grade kerosene" in introductory provisions. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (c)
• Pub. L. 109–59, §11161(b)(1)(B), substituted "liquid for use as a fuel other than aviation gasoline" for "aviation-grade kerosene". (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (c)
• Pub. L. 109–58, §1362(b)(2)(A), inserted "(other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate)" after "section 4081". (Energy Policy Act of 2005) Law text · (c)
• Pub. L. 109–59, §11161(b)(1)(C), added par. (3) and struck out former par. (3) which read as follows: "The rate of tax imposed by this subsection shall be the rate of tax applicable under section 4081(a)(2)(A)(iv) which is in effect at the time of such sale or use." (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (c)
• Pub. L. 109–58, §1362(b)(2)(C), added par. (5). (Energy Policy Act of 2005) Law text · (d)
• Pub. L. 109–59, §11101(a)(1)(C), substituted "2011" for "2005" in introductory provisions. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users" or "SAFETEA-LU) Law text · (m), (B)

2004

• Pub. L. 108–357, §853(a)(6)(B), inserted "and kerosene" after "diesel fuel" in heading. (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §853(a)(6)(A), inserted at end "This subparagraph shall not apply to aviation-grade kerosene." (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §241(a)(1), added subcls. (I) to (III) and struck out former subcls. (I) to (III) which read as follows: (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §301(c)(5), substituted "coal (including peat)" for "a substance other than petroleum or natural gas". (American Jobs Creation Act of 2004) Law text · (b)
• Pub. L. 108–357, §853(d)(2)(A), amended heading and text of subsec. (c) generally, substituting provisions relating to imposition of tax upon aviation-grade kerosene and providing exemption for fuel previously taxed under section 4081, for provisions relating to imposition of tax on no… (American Jobs Creation Act of 2004) Law text · (c)
• Pub. L. 108–357, §853(d)(2)(B), substituted "section 4081" for "section 4091" in concluding provisions. (American Jobs Creation Act of 2004) Law text · (d)
• Pub. L. 108–357, §241(a)(2)(A), added par. (3) and redesignated former par. (3) as (4). (American Jobs Creation Act of 2004) Law text · (d), (4)
• Pub. L. 108–357, §853(d)(2)(C), struck out heading and text of subsec. (e). Text read as follows: "If a liquid on which tax was imposed on the sale thereof is taxable at a higher rate under subsection (c)(1) of this section on the use thereof, there is hereby imposed a tax equal to the… (American Jobs Creation Act of 2004) Law text · (e)
• Pub. L. 108–357, §853(d)(2)(D), struck out heading and text of subsec. (i). Text read as follows: "If any liquid is sold by any person for use as a fuel in an aircraft, it shall be presumed for purposes of this section that a tax imposed by this section applies to the sale of such liqu… (American Jobs Creation Act of 2004) Law text · (i)
• Pub. L. 108–357, §301(c)(6), struck out subsec. (k) which related to rates of tax in the case of the sale or use of any fuels containing alcohol. (American Jobs Creation Act of 2004) Law text · (k)
• Pub. L. 108–357, §853(d)(2)(E), reenacted heading without change and amended text of par. (1) generally, substituting provisions relating to rates of tax after Sept. 30, 1997, and before Oct. 1, 2005, and rates of tax after Sept. 30, 2005, for provisions relating to rates of tax aft… (American Jobs Creation Act of 2004) Law text · (m)

1998

• Pub. L. 105–178, §9006(a)(1), substituted "November 1, 1998" for "October 1, 1999". (Transportation Equity Act for the 21st Century) Law text · (a)
• Pub. L. 105–178, §9006(a)(2), substituted "October 31, 1998" for "September 30, 1999". (Transportation Equity Act for the 21st Century) Law text · (a)
• Pub. L. 105–178, §9002(a)(1)(A), substituted "2005" for "1999". (Transportation Equity Act for the 21st Century) Law text · (a)
• Pub. L. 105–178, §9002(a)(1)(B), substituted "2005" for "1999" in concluding provisions. (Transportation Equity Act for the 21st Century) Law text · (a)
• Pub. L. 105–178, §9003(b)(2)(A)(i), substituted "the applicable blender rate" for "5.4 cents". (Transportation Equity Act for the 21st Century) Law text · (b)
• Pub. L. 105–178, §9003(b)(2)(A)(ii), added subpar. (C). Former subpar. (C) redesignated (D). (Transportation Equity Act for the 21st Century) Law text · (b)
• Pub. L. 105–178, §9003(a)(1)(A), substituted "2007" for "2000". (Transportation Equity Act for the 21st Century) Law text · (b)
• Pub. L. 105–178, §9003(b)(2)(A)(ii), redesignated subpar. (C) as (D). (Transportation Equity Act for the 21st Century) Law text · (b)
• Pub. L. 105–178, §9003(a)(1)(B), substituted "2007" for "2000". (Transportation Equity Act for the 21st Century) Law text · (k)
• Pub. L. 105–206 substituted "subsection (f) or (g)" for "subsection (e) or (f)". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (l)
• Pub. L. 105–178, §9002(a)(1)(C), substituted "2005" for "1999" in two places. (Transportation Equity Act for the 21st Century) Law text · (m)

1997

• Pub. L. 105–34, §902(b)(1), substituted "or a diesel-powered train" for ", a diesel-powered train, or a diesel-powered boat" in cls. (i) and (ii) and "vehicle or train" for "vehicle, train, or boat" in cl. (i). (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §902(b)(2), struck out heading and text of subpar. (D). Text read as follows: "In the case of any sale for use, or use, of fuel in a diesel-powered motorboat— (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §907(a)(1), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: "There is hereby imposed a tax on benzol, benzene, naphtha, liquefied petroleum gas, casing head and natural gasoline, or any other liquid (other than kerosene, gas … (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1601(f)(4)(B), substituted "section 4081(a)(2)(A)(i)" for "section 4081(a)(2)(A)" in concluding provisions. (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1032(e)(1), struck out "kerosene," after "(other than" in introductory provisions. (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1032(e)(2), substituted "kerosene and any other liquid" for "any liquid" in introductory provisions. (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §1435(b), inserted "or by reason of section 4261(h)" before period at end. (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–2 amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "The taxes imposed by paragraph (1) shall apply during the period beginning on September 1, 1982, and ending on December 31, 1995, and during the period beginning on the date whic… (Airport and Airway Trust Fund Tax Reinstatement Act of 1997) Law text · (c)
• Pub. L. 105–34, §1031(a)(3), substituted "September 30, 2007" for "September 30, 1997". (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §907(a)(2), inserted "and other than liquefied natural gas" after "liquefied petroleum gas". (Taxpayer Relief Act of 1997) Law text · (d)
• Pub. L. 105–34, §1601(f)(4)(A), struck out "helicopter" after "certain" in heading and inserted "or a fixed-wing aircraft" after "helicopter" in text. (Taxpayer Relief Act of 1997) Law text · (l)
• Pub. L. 105–34, §907(b), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "the rate of the tax imposed by subsection (a)(2) shall be— (Taxpayer Relief Act of 1997) Law text · (m)

1996

• Pub. L. 104–188, §1208, added cl. (i) and redesignated former cls. (i) and (ii) as (ii) and (iii), respectively. (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1609(g)(3)(A), redesignated par. (4) as (2) and struck out former par. (2) which read as follows: (Small Business Job Protection Act of 1996) Law text · (c)
• Pub. L. 104–188, §1609(g)(3), redesignated par. (5) as (3) and substituted "paragraph (1)" for "paragraphs (1) and (2)", and struck out former par. (3) which read as follows: (Small Business Job Protection Act of 1996) Law text · (c)
• Pub. L. 104–188, §1609(g)(3)(A), redesignated par. (4) as (2). (Small Business Job Protection Act of 1996) Law text · (c)
• Pub. L. 104–188, §1609(g)(3)(A), redesignated par. (5) as (3). (Small Business Job Protection Act of 1996) Law text · (c)
• Pub. L. 104–188, §1609(a)(3), inserted ", and during the period beginning on the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and ending on December 31, 1996" after "December 31, 1995". (Small Business Job Protection Act of 1996) Law text · (c)
• Pub. L. 104–188, §1609(g)(4)(A), inserted "and" at end of subpar. (A), substituted period for ", and" at end of subpar. (B), and struck out subpar. (C) which read as follows: "no tax shall be imposed by subsection (c)(2)." (Small Business Job Protection Act of 1996) Law text · (k)

1993

• Pub. L. 103–66, §13242(d)(3), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: "There is hereby imposed a tax on any liquid (other than any product taxable under section 4081)— · (a)
• Pub. L. 103–66, §13163(a)(2), substituted "diesel-powered highway vehicle or diesel-powered boat" for "diesel-powered highway vehicle" in subpars. (A) and (B) and "such vehicle or boat" for "such vehicle" in subpar. (A). · (a)
• Pub. L. 103–66, §13242(d)(4), in introductory provisions, struck out "or paragraph (1) of this subsection" after "section 4081" and, in closing provisions, substituted "The rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on gasol… · (a)
• Pub. L. 103–66, §13241(e)(1), added par. (3). · (a)
• Pub. L. 103–66, §13242(d)(5)(A), substituted "paragraph (1)(B), (2)(B), or (3)(A)(ii)" for "paragraph (1)(B) or (2)(B)" and inserted before period at end "(if any)". · (b)
• Pub. L. 103–66, §13242(d)(5)(B), inserted before period at end "; except that such term shall not, for purposes of subsection (a)(1), include use in a diesel-powered train". · (b)
• Pub. L. 103–66, §13242(d)(5)(C), struck out "Highway Trust Fund financing" before "rate applicable". · (b)
• Pub. L. 103–66, §13242(d)(6), substituted "The rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4091(b)(1) which is in effect at the time of such sale or use." for "The rate of the tax imposed by this paragraph shall be the sum of the Airport a… · (c)
• Pub. L. 103–66, §13241(b)(2)(B)(iii), struck out "of 17.5 cents per gallon" before "upon any liquid" in introductory provisions and inserted "The rate of the tax imposed by this paragraph shall be the sum of the Airport and Airway Trust Fund financing rate and the aviation fuel deficit reduction ra… · (c)
• Pub. L. 103–66, §13242(d)(7), substituted "gasoline (as defined in section 4083)" for "any product taxable under section 4081". · (c)
• Pub. L. 103–66, §13241(b)(2)(A), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "The rate of tax imposed by paragraph (2) on any gasoline is the excess of 15 cents a gallon over the sum of the Highway Trust Fund financing rate plus the defi… · (c)
• Pub. L. 103–66, §13242(d)(8), inserted at end "The termination under the preceding sentence shall not apply to so much of the tax imposed by paragraph (1) as does not exceed 4.3 cents per gallon." · (c)
• Pub. L. 103–66, §13241(e)(2), substituted "subsection (a)(1) or (2)" for "subsection (a)" before "on such sale or use". · (d)
• Pub. L. 103–66, §13242(d)(9), (10), redesignated par. (3) as (2), substituted "(other than gasoline (as defined in section 4083))" for "(other than any product taxable under section 4081)", and struck out heading and text of former par. (2). Text read as follows: "There is hereby im… · (d)
• Pub. L. 103–66, §13242(d)(9), redesignated pars. (3) and (4) as (2) and (3), respectively. · (d), (4)
• Pub. L. 103–66, §13241(f)(1), struck out heading and text of par. (3). Text read as follows: "Except with respect to the taxes imposed by subsection (d), paragraph (1) shall not apply on and after October 1, 1999." · (f)
• Pub. L. 103–66, §13241(f)(2), struck out at end "Except with respect to the taxes imposed by subsection (d), paragraphs (2) and (4) shall not apply on and after October 1, 1999." · (g)
• Pub. L. 103–66, §13242(d)(11), struck out "Highway Trust Fund financing" before "rates under paragraphs" and substituted "section 4081(c)" for "sections 4081(c) and 4091(c), as the case may be". · (k)
• Pub. L. 103–66, §13242(d)(12), substituted "4091(c)" for "4091(d)". · (k)
• Pub. L. 103–66, §13242(d)(13), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "under subsection (a)(2)— · (m)
• Pub. L. 103–66, §13241(c), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "under subsection (a)(2) the Highway Trust Fund financing rate shall be 5.75 cents per gallon and the deficit reduction rate shall be 1.25 cents per gallon, and". · (m)
• Pub. L. 103–66, §13242(d)(13), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "the rate of the tax imposed by subsection (c)(1) shall be the comparable rate under section 4091(d)(1)." · (m)

1991

• Pub. L. 102–240 substituted "1999" for "1995". · (f), (g)

1990

• Pub. L. 101–508, §11211(b)(6)(C)(i), struck out "of 15 cents a gallon" after "imposed a tax" in introductory provisions and inserted before last sentence "The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the diesel fuel defi… · (a)
• Pub. L. 101–508, §11211(b)(3), substituted "imposed a tax" for "imposed a tax of 9 cents a gallon" in introductory provisions and inserted at end "The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the deficit reduction rate i… · (a)
• Pub. L. 101–508, §11211(b)(6)(C)(ii), struck out par. (3) which provided that on and after Oct. 1, 1993, the taxes imposed by subsec. (a) shall not apply. · (a)
• Pub. L. 101–508, §11211(b)(6)(D), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: "subsection (a)(2) shall be applied by substituting '3 cents' for '9 cents', and". · (b)
• Pub. L. 101–508, §11211(e)(1), substituted "2000" for "1993". · (b)
• Pub. L. 101–508, §11213(b)(2)(A), substituted "17.5 cents" for "14 cents". · (c)
• Pub. L. 101–508, §11211(a)(4), substituted "15 cents" for "12 cents" and "the sum of the Highway Trust Fund financing rate plus the deficit reduction rate" for "the Highway Trust Fund financing rate". · (c)
• Pub. L. 101–508, §11213(d)(2)(B), substituted "1995" for "1990". · (c)
• Pub. L. 101–508, §11213(e)(3), struck out par. (6) which provided cross reference to section 4283 for reduction of rates of taxes imposed by subsec. (c)(1) and (2) in certain circumstances. · (c)
• Pub. L. 101–508, §11211(d)(1), (2), substituted "1995" for "1993". · (f), (g)
• Pub. L. 101–508, §11211(b)(6)(E)(i), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "subsection (a)(1) shall be applied by substituting '9 cents' for '15 cents', and". · (k)
• Pub. L. 101–508, §11213(b)(2)(B)(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "no tax shall be imposed by subsection (c)(1), and". · (k)
• Pub. L. 101–508, §11211(b)(6)(E)(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "subsection (a)(2) shall be applied by substituting '3 cents' for '9 cents', and". · (k)
• Pub. L. 101–508, §11211(b)(6)(E)(i), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: "no tax shall be imposed by subsection (c)." · (k)
• Pub. L. 101–508, §11211(e)(2), substituted "2000" for "1993". · (k)
• Pub. L. 101–508, §11211(b)(6)(F), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "subsection (a)(2) shall be applied by substituting '4½ cents' for '9 cents', and". · (m)
• Pub. L. 101–508, §11213(b)(2)(B)(ii), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "no tax shall be imposed by subsection (c)." · (m)

1988

• Pub. L. 100–647, §2001(d)(3)(A), inserted reference to subsection (d)(1). · (b)
• Pub. L. 100–647, §2001(d)(3)(B), inserted "and by the corresponding provision of subsection (d)(1)" before the period. · (b)
• Pub. L. 100–647, §1017(c)(3), substituted "section 6421(e)(2)" for "section 6421(d)(2)". · (b)
• Pub. L. 100–647, §2001(d)(3)(D), amended subpar. (A) generally, inserting "(i)" before "subsection (a)(2)" and adding cl. (ii). · (b)
• Pub. L. 100–647, §2001(d)(3)(C), struck out par. (3) which coordinated subsec. (b) with taxes imposed by subsec. (d). · (b)
• Pub. L. 100–647, §2001(d)(2), substituted "the Highway Trust Fund financing rate at which" for "the rate at which". · (c)
• Pub. L. 100–647, §1017(c)(4), amended par. (3) generally, substituting "paragraph (1) shall not apply on and after October 1, 1993" for "on and after October 1, 1993, paragraph (1) shall not apply". · (f)

1987

• Pub. L. 100–203, §10502(b)(1), in heading substituted "Tax on diesel fuel where no tax imposed on fuel under section 4091" for "Diesel fuel" and in text inserted sentence at end that no tax be imposed by this paragraph on the sale or use of any liquid if there was a taxable sale of … · (a)
• Pub. L. 100–17, §502(a)(1), substituted "1993" for "1988". · (a)
• Pub. L. 100–17, §502(b)(1), substituted "1993" for "1988". · (b)
• Pub. L. 100–203, §10502(b)(2), in heading substituted "Tax on nongasoline fuels where no tax imposed on fuel under section 4091" for "In general" and in text inserted sentence at end that no tax be imposed by this paragraph on the sale or use of any liquid if there was a taxable sal… · (c)
• Pub. L. 100–223, §402(b), substituted "1990" for "1987". · (c)
• Pub. L. 100–223, §405(b)(3), added par. (6). · (c)
• Pub. L. 100–203, §10502(b)(3), added par. (1), substituting new heading for "Liquids other than gasoline, etc., used in motor vehicles, motorboats, or trains", and struck out text of former par. (1) which read as follows: "In addition to the taxes imposed by subsection (a), there is… · (d)
• Pub. L. 100–203, §10502(b)(3), added par. (2), substituting new heading for "Liquids used in aviation", and struck out text of former par. (2) which read as follows: "In addition to the taxes imposed by subsection (c) and section 4081, there is hereby imposed a tax of 0.1 cents a ga… · (d)
• Pub. L. 100–203, §10502(b)(3), added par. (3) and redesignated former par. (3) as (4). · (d), (4)
• Pub. L. 100–17, §502(b)(2), (3), substituted "1993" for "1988". · (f), (g)
• Pub. L. 100–17, §502(c)(1), substituted "September 30, 1993" for "December 31, 1992". · (k)
• Pub. L. 100–223, §404(b), amended subsec. (l) generally. Prior to amendment, subsec. (l) read as follows: "No tax shall be imposed under this section on any liquid sold for use in, or used in, a helicopter for the purpose of— · (l)
• Pub. L. 100–203, §10502(b)(4), struck out subsec. (n) which related to tax on diesel fuel for highway vehicle use being imposed on sale to retailer. · (n)

1986

• Pub. L. 99–514, §422(a)(2), substituted "reduction in tax" for "exemption" in heading. · (b)
• Pub. L. 99–514, §422(a)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "No tax shall be imposed by subsection (a) on any qualified methanol or ethanol fuel." · (b)
• Pub. L. 99–499, §521(d)(1), added par. (3). · (b)
• Pub. L. 99–499, §521(a)(2), added subsec. (d) and redesignated former subsec. (d) as (e). · (d), (e)
• Pub. L. 99–499, §521(d)(2), substituted "Except with respect to the taxes imposed by subsection (d), on and after" for "On and after". · (f)
• Pub. L. 99–499, §521(d)(3), substituted "Except with respect to the taxes imposed by subsection (d), paragraphs" for "Paragraphs" in last sentence. · (g)
• Pub. L. 99–514, §1879(c)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: · (l)
• Pub. L. 99–514, §1702(a), added subsec. (n). · (n)

1984

• Pub. L. 98–369, §911(a), substituted "15 cents" for "9 cents". · (a)
• Pub. L. 98–369, §912(a), in amending par. (1) generally, substituted "liquid" for "liquid fuel" in provisions preceding subpar. (A), in subpar. (A), substituted "subsection (a)(1) shall be applied by substituting '9 cents' for '15 cents', and" for "subsection (a) shall be applied by… · (k)
• Pub. L. 98–369, §1018(a), designated existing provisions as subpar. (A) and added subpar. (B). · (l)
• Pub. L. 98–369, §913(a), added subsec. (m). · (m)

1983

• Pub. L. 97–424, §§511(a)(2), 516(a)(1)(A), added subsec. (a), and struck out former subsec. (a) which provided for a tax of 4 cents a gallon on diesel fuel. · (a)
• Pub. L. 97–424, §511(b)(1), (c)(2), added subsec. (b), and struck out former subsec. (b) which provided for a tax of 4 cents a gallon on special motor fuels. · (b)
• Pub. L. 97–424, §511(g)(1), substituted provision that the rate of tax imposed by par. (2) on any gasoline is the excess of 12 cents a gallon over the rate at which tax was imposed on such gasoline under section 4081 for provision that the rate of tax imposed by par. (2) was 8 cents… · (c)
• Pub. L. 97–424, §516(a)(1)(B), struck out subsec. (e) which provided that the taxes imposed by subsecs. (a) and (b) would be 1½ cents a gallon and that second and third sentences of subsecs. (a) and (b) would not apply on and after Oct. 1, 1984. · (e)
• Pub. L. 97–424, §516(b)(1)(A), added par. (3). · (f)
• Pub. L. 97–424, §516(b)(1)(B), inserted provision that pars. (2) and (4) shall not apply on and after Oct. 1, 1988. · (g)
• Pub. L. 97–424, §511(d)(2), in par. (1) substituted provisions for a 4-cent tax on the sale or use of any liquid fuel at least 10 percent of which consists of alcohol for provisions that no tax be imposed by this section on the sale or use of such fuel, and in par. (2) substituted "to … · (k)

1982

• Pub. L. 97–248, §279(a), in par. (1) substituted "14 cents" for "7 cents", in par. (3) substituted "8 cents a gallon (10½ cents a gallon in the case of any gasoline with respect to which a tax is imposed under section 4081 at the rate set forth in subsection (b) thereof)" for "3 cents … · (c)
• Pub. L. 97–248, §279(b)(1), added subsec. (l). · (l)

1980

• Pub. L. 96–298 extended termination date to "October 1, 1980" from "July 1, 1980". · (c)
• Pub. L. 96–223 added par. (3). · (k)

1978

• Pub. L. 95–618, §§222(a)(2), 233(a)(3)(B), substituted ", in a qualified business use" for "otherwise than as a fuel in a highway vehicle (A) which (at the time of such sale or use) is registered, or is required to be registered, for highway use under the laws of any State or foreign c… · (b)
• Pub. L. 95–599, §502(b), struck out termination date of Sept. 30, 1979 for 3 cents per gallon rate of tax and struck out provision for a 5½ cents per gallon rate of tax after such date. · (c)
• Pub. L. 95–599, §502(a)(1), substituted "1984" for "1979". · (e)
• Pub. L. 95–600, §703(l)(1), substituted "term 'aircraft museum' means" for "term 'aircraft' means". · (h)
• Pub. L. 95–600, §703(l)(2), redesignated subsec. (i), relating to sales by United States, or by any agency or instrumentality of United States, as (j). · (i), (j)
• Pub. L. 95–618, §221(b)(1), added subsec. (k). · (k)

1976

• Pub. L. 94–280, §303(a)(1), substituted "1979" for "1977" in two places. · (c)
• Pub. L. 94–280, §303(a)(2), substituted "1979" for "1977". · (e)
• Pub. L. 94–455, §1906(b)(13(A), struck out "or his delegate" after "Secretary". · (f)
• Pub. L. 94–455, §§1904(a)(1)(B), 1906(b)(13)(A), designated existing provisions as par. (1), substituted "Other exemptions" for "Exemptions for use as supplies for vessels" after "(g)", struck out "or his delegate" after "Secretary", and added pars. (2) to (4) and definition of "nonpro… · (g)
• Pub. L. 94–530 added subsec. (h). Former subsec. (h) redesignated "(i) Registration". · (h)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (h)
• Pub. L. 94–455, §1904(a)(1)(C), added subsec. (i) relating to sales by United States. · (i)
• Pub. L. 94–530 redesignated former subsec. (h) as "(i) Registration". · (i)

1970

• Pub. L. 91–258, §202(b)(1) and (2), substituted "motor vehicle or motorboat" for "motor vehicle, motorboat, or airplane", twice in par. (1) and once in par. (2), and "in" for "for the propulsion of" in par. (1) preceding "such motor vehicle", in par. (2) preceding "a motor vehicle" and… · (b)
• Pub. L. 91–258, §202(a), added subsec. (c). Former subsec. (c) redesignated (e). · (c)
• Pub. L. 91–605, §303(a)(1), substituted "1977" for "1972" in two places. · (c)
• Pub. L. 91–258, §202(a), added subsec. (d). Former subsec. (d) redesignated (f). · (d)
• Pub. L. 91–605, §303(a)(2), substituted "1977" for "1972". · (e)
• Pub. L. 91–258, §202(a), redesignated former subsec. (c) as (e), substituting in par. (1) "subsections (a) and (b)" and "," for "this section" and ";". Former subsec. (e) redesignated (g). · (e)
• Pub. L. 91–258, §202(a), redesignated former subsec. (d) as (f), substituting in par. (1) prohibition against imposition of tax "under this section on any liquid sold for use or used on a farm for farming purposes" for prior provisions that "(A) no tax shall be imposed under subsection… · (f)
• Pub. L. 91–258, §202(a), redesignated former subsec. (e) as (g), substituting "this section on any liquid sold" for "subsection (b) in the case of any fuel sold". · (g)
• Pub. L. 91–258, §202(a), added subsec. (h). · (h)

1965

• Pub. L. 89–44 inserted "casinghead and natural gasoline," after "liquefied petroleum gas," in text preceding par. (1). · (b)

1961

• Pub. L. 87–61, §201(a), increased tax on diesel fuel from 3 to 4 cents a gallon, and substituted "a tax of 2 cents a gallon shall be imposed under paragraph (2)" for "a tax of 1 cent a gallon shall be imposed under paragraph (2)". · (a)
• Pub. L. 87–61, §201(a), increased tax on special motor fuels from 3 to 4 cents a gallon, and substituted "a tax of 2 cents a gallon shall be imposed under paragraph (2)" for "a tax of 1 cent a gallon shall be imposed under paragraph (2)". · (b)
• Pub. L. 87–61, §201(c), substituted "October 1, 1972" for "July 1, 1972". · (c)
• Pub. L. 87–61, §201(d), repealed subsec. (f) which authorized a temporary increase in taxes under subsecs. (a) and (b). · (f)

1959

• Pub. L. 86–342, §201(b)(2), struck out "in lieu of 3 cents a gallon" after "shall be 2 cents a gallon". · (a), (b)
• Pub. L. 86–342, §201(b)(1), added subsec. (f). · (f)

1958

• Pub. L. 85–859 added subsec. (e). · (e)