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USC Title 26 enacted through 2008

§ 4082. Exemptions for diesel fuel and kerosene

 
(a)
In general
 
The tax imposed by section 4081 shall not apply to diesel fuel and kerosene -
 
(1)
which the Secretary determines is destined for a nontaxable use,
 
(2)
which is indelibly dyed by mechanical injection in accordance with regulations which the Secretary shall prescribe, and
 
(3)
which meets such marking requirements (if any) as may be prescribed by the Secretary in regulations.
 
Such regulations shall allow an individual choice of dye color approved by the Secretary or chosen from any list of approved dye colors that the Secretary may publish.
 
(b)
Nontaxable use
 
For purposes of this section, the term "nontaxable use" means -
 
(1)
any use which is exempt from the tax imposed by section 4041(a)(1) other than by reason of a prior imposition of tax,
 
(2)
any use in a train, and
 
(3)
any use described in section 4041(a)(1)(C)(iii)(II).
 
The term "nontaxable use" does not include the use of kerosene in an aircraft and such term shall not include any use described in section 6421(e)(2)(C).
 
(c)
Exception to dyeing requirements
 
Paragraph (2) of subsection (a) shall not apply with respect to any diesel fuel and kerosene -
 
(1)
removed, entered, or sold in a State for ultimate sale or use in an area of such State during the period such area is exempted from the fuel dyeing requirements under subsection (i) of section 211 of the Clean Air Act (as in effect on the date of the enactment of this subsection) by the Administrator of the Environmental Protection Agency under paragraph (4) of such subsection (i) (as so in effect), and
 
(2)
the use of which is certified pursuant to regulations issued by the Secretary.
 
(d)
Additional exceptions to dyeing requirements for kerosene
 
(1)
Use for non-fuel feedstock purposes
 
Subsection (a)(2) shall not apply to kerosene -
 
(A)
received by pipeline or vessel for use by the person receiving the kerosene in the manufacture or production of any substance (other than gasoline, diesel fuel, or special fuels referred to in section 4041), or
 
(B)
to the extent provided in regulations, removed or entered -
 
(i)
for such a use by the person removing or entering the kerosene, or
 
(ii)
for resale by such person for such a use by the purchaser,
 
but only if the person receiving, removing, or entering the kerosene and such purchaser (if any) are registered under section 4101 with respect to the tax imposed by section 4081.
 
(2)
Wholesale distributors
 
To the extent provided in regulations, subsection (a)(2) shall not apply to kerosene received by a wholesale distributor of kerosene if such distributor -
 
(A)
is registered under section 4101 with respect to the tax imposed by section 4081 on kerosene, and
 
(B)
sells kerosene exclusively to ultimate vendors described in section 6427(l)(5)(B) with respect to kerosene.
 
(e)
Kerosene removed into an aircraft
 
In the case of kerosene which is exempt from the tax imposed by section 4041(c) (other than by reason of a prior imposition of tax) and which is removed from any refinery or terminal directly into the fuel tank of an aircraft -
 
(1)
the rate of tax under section 4081(a)(2)(A)(iii) shall be zero, and
 
(2)
if such aircraft is employed in foreign trade or trade between the United States and any of its possessions, the increase in such rate under section 4081(a)(2)(B) shall be zero.
 
For purposes of this subsection, any removal described in section 4081(a)(3)(A) shall be treated as a removal from a terminal but only if such terminal is located within a secure area of an airport.
 
(f)
Exception for Leaking Underground Storage Tank Trust Fund financing rate
 
(1)
In general
 
Subsection (a) shall not apply to the tax imposed under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.
 
(2)
Exception for export, etc.
 
Paragraph (1) shall not apply with respect to any fuel if the Secretary determines that such fuel is destined for export or for use by the purchaser as supplies for vessels (within the meaning of section 4221(d)(3)) employed in foreign trade or trade between the United States and any of its possessions.
 
(g)
Regulations
 
The Secretary shall prescribe such regulations as may be necessary to carry out this section, including regulations requiring the conspicuous labeling of retail diesel fuel and kerosene pumps and other delivery facilities to assure that persons are aware of which fuel is available only for nontaxable uses.
 
(h)
Cross reference
 
For tax on train and certain bus uses of fuel purchased tax-free, see subsections (a)(1) and (d)(3) of section 4041.








Tax Code (Internal Revenue Code) Section Index


U.S. GAAP by Codification Topic
 
105 GAAP Hierarchy
105 GAAP History

205 Presentation of Financial Statements
205-20 Discontinued Operations
210 Balance Sheet
210-20 Offsetting
220 Comprehensive Income
225 Income Statement
225-20 Extraordinary and Unusual Items
230 Statement of Cash Flows
250 Accounting Changes and Error Corrections
260 Earnings per Share
270 Interim Reporting

310 Impairment of a Loan
320 Investment Securities
320 Other-Than-Temporary Impairments, FSP FAS 115-2
320-10-05 Overview of Investments in Other Entities
320-10-35 Reclassification of Investments in Securities
323-10 Equity Method Investments
323-30 Investments in Partnerships and Joint Ventures
325-20 Cost Method Investments
330 Inventory

340-20 Capitalized Advertising Costs
350-20 Goodwill
350-30 Intangibles Other than Goodwill
350-40 Internal-Use Software
350-50 Website Development Costs
360 Property, Plant and Equipment
360-20 Real Estate Sales

410 Asset Retirement and Environmental Obligations
420 Exit or Disposal Cost Obligations
450 Contingencies
450-20 Loss Contingencies
450-30 Gain Contingencies
480 Redeemable Financial Instruments

505-20 Stock Dividends, Stock Splits
505-30 Treasury Stock

605 SEC Staff Accounting Bulletin, Topic 13
605-25 Revenue Recognition - Multiple Element Arrangements

715-30 Defined Benefit Plans - Pension
718 Share-Based Payment
730 Research and Development
730-20 Research and Development Arrangements

805 Business Combinations
810 Consolidation
810 Noncontrolling Interests
810 Consolidation of Variable Interest Entities, SFAS 167

815 Derivatives and Hedging Overview

820 Fair Value Measurements
820 Fair value when the markets are not active, FSP FAS 157-4
825 Fair Value Option

830 Foreign Currency Matters
830-20 Foreign Currency Transactions
830-30 Translation of Financial Statements
835 Interest
835-20 Capitalization of Interest
835-30 Imputation of Interest

840 Leases
840-20 Operating Leases
840-30 Capital Leases
840-40 Sale-Leaseback Transactions
845 Nonmonetary Transactions

855 Subsequent Events
860-20 Sale of Financial Assets, SFAS 166
860-50 Servicing Assets and Liabilities, SFAS 156

985-20 Costs of software to be sold


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Tax Code (Internal Revenue Code) Section Index




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