26 U.S.C. § 4081
Imposition of tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 4081, Imposition of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463371
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Full text
There is hereby imposed a tax at the rate specified in paragraph (2) on—
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 (except as provided in clause (ii)), and the operator of such terminal or refinery are registered under section 4101.
For purposes of clause (i), a vessel operator is not required to be registered with respect to the entry of a taxable fuel transferred in bulk by a vessel described in section 4042(c)(1).
The rate of the tax imposed by this section is—
The rates of tax specified in subparagraph (A) shall each be increased by 0.1 cent per gallon. The increase in tax under this subparagraph shall in this title be referred to as the Leaking Underground Storage Tank Trust Fund financing rate.
In the case of kerosene which is removed from any refinery or terminal directly into the fuel tank of an aircraft for use in aviation, the rate of tax under subparagraph (A)(iii) shall be—
In the case of diesel-water fuel emulsion at least 14 percent of which is water and with respect to which the emulsion additive is registered by a United States manufacturer with the Environmental Protection Agency pursuant to section 211 of the Clean Air Act (as in effect on March 31, 2003), subparagraph (A)(iii) shall be applied by substituting “19.7 cents” for “24.3 cents”. The preceding sentence shall not apply to the removal, sale, or use of diesel-water fuel emulsion unless the person so removing, selling, or using such fuel is registered under section 4101.
For purposes of paragraph (2)(C), a refueler truck, tanker, or tank wagon shall be treated as part of a terminal if—
A refueler truck, tanker, or tank wagon meets the requirements of this subparagraph with respect to a terminal if such truck, tanker, or wagon—
is operated by—
The Secretary shall require under section 4101(d) reporting by such terminal operator of—
For purposes of paragraph (2)(C), in the case of any kerosene treated as removed from a terminal by reason of this paragraph—
For purposes of paragraph (2)(C)(i), the person who uses the fuel for commercial aviation shall pay the tax imposed under such paragraph. For purposes of the preceding sentence, fuel shall be treated as used when such fuel is removed into the fuel tank.
There is hereby imposed a tax at the rate determined under subsection (a) on taxable fuel removed or sold by the blender thereof.
If—
If any person separates the taxable fuel from a diesel-water fuel emulsion on which tax was imposed under subsection (a) at a rate determined under subsection (a)(2)(D) (or with respect to which a credit or payment was allowed or made by reason of section 6427), such person shall be treated as the refiner of such taxable fuel. The amount of tax imposed on any removal of such fuel by such person shall be reduced by the amount of tax imposed (and not credited or refunded) on any prior removal or entry of such fuel.
The rates of tax specified in clauses (i) and (iii) of subsection (a)(2)(A) shall be 4.3 cents per gallon after September 30, 2028.
The rates of tax specified in subsection (a)(2)(A)(ii) and (a)(2)(C)(ii) shall be 4.3 cents per gallon—
The Leaking Underground Storage Tank Trust Fund financing rate under subsection (a)(2) shall apply after September 30, 1997, and before October 1, 2028.
Under regulations prescribed by the Secretary, if any person who paid the tax imposed by this section with respect to any taxable fuel establishes to the satisfaction of the Secretary that a prior tax was paid (and not credited or refunded) with respect to such taxable fuel, then an amount equal to the tax paid by such person shall be allowed as a refund (without interest) to such person in the same manner as if it were an overpayment of tax imposed by this section.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- A bill to authorize appropriations for the construction of certain highways in accordance with title 23 of the United States Code, and for other purposes.House: no recorded tallySenate: no recorded tally
- Surface Transportation Assistance Act of 1978House: no recorded tallySenate: no recorded tally
- Energy Tax Act of 1978House: no recorded tallySenate: no recorded tally
- Crude Oil Windfall Profit Tax Act of 1980House: no recorded tallySenate: no recorded tally
- Surface Transportation Assistance Act of 1982House: no recorded tallySenate: no recorded tally
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Superfund Amendments and Reauthorization Act of 1986House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- Surface Transportation and Uniform Relocation Assistance Act of 1987House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1987House: no recorded tallySenate: no recorded tally
- Technical and Miscellaneous Revenue Act of 1988House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1990
- Intermodal Surface Transportation Efficiency Act of 1991
- Energy Policy Act of 1992
- Omnibus Budget Reconciliation Act of 1993
- Small Business Job Protection Act of 1996
- Airport and Airway Trust Fund Tax Reinstatement Act of 1997House: 347–73Senate: no recorded tally
- Taxpayer Relief Act of 1997
- Transportation Equity Act for the 21st Century
- American Jobs Creation Act of 2004
- To amend the Internal Revenue Code of 1986 to extend the Leaking Underground Storage Tank Trust Fund financing rate.House: 431–1Senate: no recorded tally
- Energy Policy Act of 2005
- SAFETEA-LU
- Consolidated Appropriations Act, 2008
- Airport and Airway Extension Act of 2008House: no recorded tallySenate: no recorded tally
- Federal Aviation Administration Extension Act of 2008House: 422–0Senate: no recorded tally
- Federal Aviation Administration Extension Act of 2008, Part IIHouse: no recorded tallySenate: no recorded tally
- Federal Aviation Administration Extension Act of 2009House: no recorded tallySenate: no recorded tally
- Fiscal Year 2010 Federal Aviation Administration Extension ActHouse: no recorded tallySenate: no recorded tally
- Fiscal Year 2010 Federal Aviation Administration Extension Act, Part IIHouse: no recorded tallySenate: no recorded tally
- Federal Aviation Administration Extension Act of 2010House: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2010House: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2010, Part IIHouse: no recorded tallySenate: no recorded tally
- Airline Safety and Federal Aviation Administration Extension Act of 2010House: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2010, Part IIIHouse: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2010, Part IVHouse: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2011House: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2011, Part IIHouse: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2011, Part IIIHouse: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2011, Part IVHouse: 243–177Senate: no recorded tally
- Surface and Air Transportation Programs Extension Act of 2011House: no recorded tallySenate: 92–6
- Airport and Airway Extension Act of 2012House: no recorded tallySenate: no recorded tally
- FAA Modernization and Reform Act of 2012
- Surface Transportation Extension Act of 2012House: 266–158Senate: no recorded tally
- Temporary Surface Transportation Extension Act of 2012House: no recorded tallySenate: no recorded tally
- MAP-21
- Airport and Airway Extension Act of 2015House: no recorded tallySenate: no recorded tally
- FAST Act
- Airport and Airway Extension Act of 2016House: no recorded tallySenate: no recorded tally
- FAA Extension, Safety, and Security Act of 2016
- Disaster Tax Relief and Airport and Airway Extension Act of 2017House: 264–155Senate: no recorded tally
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally
- FAA Reauthorization Act of 2018House: no recorded tallySenate: no recorded tally
- Infrastructure Investment and Jobs Act
- Continuing Appropriations Act, 2024 and Other Extensions Act
- Airport and Airway Extension Act of 2023, Part IIHouse: 376–15Senate: no recorded tally
- Airport and Airway Extension Act of 2024House: 401–19Senate: no recorded tally
- FAA Reauthorization Act of 2024