26 USC 4083 - Definitions; special rule; administrative authority

U.S Code last checked for updates: Nov 22, 2024

§ 4083.

Definitions; special rule; administrative authority

(a)

Taxable fuel

For purposes of this subpart—

(1)

In general

The term “taxable fuel” means—

(A)

gasoline,

(B)

diesel fuel, and

(C)

kerosene.

(2)

Gasoline

The term “gasoline”—

(A)

includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and

(B)

includes, to the extent prescribed in regulations—

(i)

any gasoline blend stock, and

(ii)

any product commonly used as an additive in gasoline (other than alcohol).

For purposes of subparagraph (B)(i), the term “gasoline blend stock” means any petroleum product component of gasoline.

(3)

Diesel fuel

(A)

In general

The term “diesel fuel” means—

(i)

any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, or a diesel-powered train,

(ii)

transmix, and

(iii)

diesel fuel blend stocks identified by the Secretary.

(B)

Transmix

(b)

Commercial aviation

(c)

Certain uses defined as removal

(d)

Administrative authority

(1)

In general

In addition to the authority otherwise granted by this title, the Secretary may in administering compliance with this subpart, section 4041, and penalties and other administrative provisions related thereto—

(A)

enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of—

(i)

examining the equipment used to determine the amount or composition of such fuel and the equipment used to store such fuel,

(ii)

taking and removing samples of such fuel, and

(iii)

inspecting any books and records and any shipping papers pertaining to such fuel, and

(B)

detain, for the purposes referred in subparagraph (A), any container which contains or may contain any taxable fuel.

(2)

Inspection sites

(3)

Penalty for refusal of entry

(A)

Forfeiture

(B)

Assessable penalty

(Aug. 16, 1954, ch. 736, 68A Stat. 483; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XVII, § 1703(a), Oct. 22, 1986, 100 Stat. 2776; Pub. L. 103–66, title XIII, § 13242(a), Aug. 10, 1993, 107 Stat. 517; Pub. L. 105–34, title IX, § 902(b)(3), title X, § 1032(a), (e)(4), Aug. 5, 1997, 111 Stat. 873, 933, 935; Pub. L. 105–206, title VI, § 6010(h)(1), July 22, 1998, 112 Stat. 815; Pub. L. 108–357, title III, § 301(c)(8), title VIII, §§ 853(b), 858(a), 859(b)(1), 870(a), Oct. 22, 2004, 118 Stat. 1461, 1611, 1617, 1618, 1623; Pub. L. 109–59, title XI, § 11123(b), Aug. 10, 2005, 119 Stat. 1952; Pub. L. 112–95, title XI, § 1103(b), Feb. 14, 2012, 126 Stat. 151; Pub. L. 114–55, title II, § 202(c)(1), Sept. 30, 2015, 129 Stat. 525; Pub. L. 114–141, title II, § 202(c)(1), Mar. 30, 2016, 130 Stat. 324; Pub. L. 114–190, title I, § 1202(c)(1), July 15, 2016, 130 Stat. 619; Pub. L. 115–63, title II, § 202(c)(1), Sept. 29, 2017, 131 Stat. 1171; Pub. L. 115–141, div. M, title I, § 202(c)(1), Mar. 23, 2018, 132 Stat. 1048; Pub. L. 115–254, div. B, title VIII, § 802(c)(2), Oct. 5, 2018, 132 Stat. 3429; Pub. L. 118–15, div. B, title II, § 2212(c)(2), Sept. 30, 2023, 137 Stat. 85; Pub. L. 118–34, title II, § 202(c)(2), Dec. 26, 2023, 137 Stat. 1116; Pub. L. 118–41, title II, § 202(c)(2), Mar. 8, 2024, 138 Stat. 24; Pub. L. 118–63, title XIII, § 1302(c)(2), May 16, 2024, 138 Stat. 1433.)

cite as: 26 USC 4083