{"identifier":"/us/usc/t26/s4083","title":26,"num":"\u00a7\u202f4083.","heading":"Definitions; special rule; administrative authority","text":"\u00a7\u202f4083.\nDefinitions; special rule; administrative authority\n(a)\nTaxable fuel\nFor purposes of this subpart\u2014\n(1)\nIn general\nThe term \u201ctaxable fuel\u201d means\u2014\n(A) gasoline,\n(B) diesel fuel, and\n(C) kerosene.\n(2)\nGasoline\nThe term \u201cgasoline\u201d\u2014\n(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\n(B) includes, to the extent prescribed in regulations\u2014\n(i) any gasoline blend stock, and\n(ii) any product commonly used as an additive in gasoline (other than alcohol).\nFor purposes of subparagraph (B)(i), the term \u201cgasoline blend stock\u201d means any petroleum product component of gasoline.\n(3)\nDiesel fuel\n(A)\nIn general\nThe term \u201cdiesel fuel\u201d means\u2014\n(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,\n(ii) transmix, and\n(iii) diesel fuel blend stocks identified by the Secretary.\n(B)\nTransmix\nFor purposes of subparagraph (A), the term \u201ctransmix\u201d means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation.\n(b)\nCommercial aviation\nFor purposes of this subpart, the term \u201ccommercial aviation\u201d means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of subsection (h) or (i) of section 4261. Such term shall not include the use of any aircraft before\nOctober 1, 2028\n(c)\nCertain uses defined as removal\nIf any person uses taxable fuel (other than in the production of taxable fuels or special fuels referred to in section 4041), such use shall for the purposes of this chapter be considered a removal.\n(d)\nAdministrative authority\n(1)\nIn general\nIn 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\u2014\n(A) enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of\u2014\n(i) examining the equipment used to determine the amount or composition of such fuel and the equipment used to store such fuel,\n(ii) taking and removing samples of such fuel, and\n(iii) inspecting any books and records and any shipping papers pertaining to such fuel, and\n(B) detain, for the purposes referred in subparagraph (A), any container which contains or may contain any taxable fuel.\n(2)\nInspection sites\nThe Secretary may establish inspection sites for purposes of carrying out the Secretary\u2019s authority under paragraph (1)(B).\n(3)\nPenalty for refusal of entry\n(A)\nForfeiture\nThe penalty provided by section 7342 shall apply to any refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), except that section 7342 shall be applied by substituting \u201c$1,000\u201d for \u201c$500\u201d for each such refusal.\n(B)\nAssessable penalty\nFor additional assessable penalty for the refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), see section 6717.","url":"https://projectusc.org/usc/t26/s4083.html","content":[{"t":"sec","id":"/us/usc/t26/s4083","children":[{"t":"num","text":"\u00a7\u202f4083."},{"t":"heading","text":"Definitions; special rule; administrative authority"},{"t":"subsec","id":"/us/usc/t26/s4083/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Taxable fuel"},{"t":"chapeau","text":"For purposes of this subpart\u2014"},{"t":"para","id":"/us/usc/t26/s4083/a/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"The term \u201ctaxable fuel\u201d means\u2014"},{"t":"subpara","id":"/us/usc/t26/s4083/a/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" gasoline,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4083/a/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" diesel fuel, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4083/a/1/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" kerosene.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4083/a/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Gasoline"},{"t":"chapeau","text":"The term \u201cgasoline\u201d\u2014"},{"t":"subpara","id":"/us/usc/t26/s4083/a/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" 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","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4083/a/2/B","children":[{"t":"num","text":"(B)"},{"t":"chapeau","text":" includes, to the extent prescribed in regulations\u2014"},{"t":"clause","id":"/us/usc/t26/s4083/a/2/B/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" any gasoline blend stock, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s4083/a/2/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" any product commonly used as an additive in gasoline (other than alcohol).","tail":"\n"}],"tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"For purposes of subparagraph (B)(i), the term \u201cgasoline blend stock\u201d means any petroleum product component of gasoline.","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4083/a/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Diesel fuel"},{"t":"subpara","id":"/us/usc/t26/s4083/a/3/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"The term \u201cdiesel fuel\u201d means\u2014"},{"t":"clause","id":"/us/usc/t26/s4083/a/3/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, or a diesel-powered train,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s4083/a/3/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" transmix, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s4083/a/3/A/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" diesel fuel blend stocks identified by the Secretary.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4083/a/3/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Transmix"},{"t":"content","children":[{"t":"p","text":"For purposes of subparagraph (A), the term \u201ctransmix\u201d means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4083/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Commercial aviation"},{"t":"content","children":[{"t":"p","text":"For purposes of this subpart, the term \u201ccommercial aviation\u201d means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of subsection (h) or (i) of section 4261. Such term shall not include the use of any aircraft before ","children":[{"t":"text","text":"October 1, 2028","tail":", if tax is imposed under section 4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section 4043 by reason of subsection (c)(5) thereof."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4083/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Certain uses defined as removal"},{"t":"content","children":[{"t":"p","text":"If any person uses taxable fuel (other than in the production of taxable fuels or special fuels referred to in section 4041), such use shall for the purposes of this chapter be considered a removal.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4083/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Administrative authority"},{"t":"para","id":"/us/usc/t26/s4083/d/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"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\u2014"},{"t":"subpara","id":"/us/usc/t26/s4083/d/1/A","children":[{"t":"num","text":"(A)"},{"t":"chapeau","text":" enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of\u2014"},{"t":"clause","id":"/us/usc/t26/s4083/d/1/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" examining the equipment used to determine the amount or composition of such fuel and the equipment used to store such fuel,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s4083/d/1/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" taking and removing samples of such fuel, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s4083/d/1/A/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" inspecting any books and records and any shipping papers pertaining to such fuel, and","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4083/d/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" detain, for the purposes referred in subparagraph (A), any container which contains or may contain any taxable fuel.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4083/d/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Inspection sites"},{"t":"content","children":[{"t":"p","text":"The Secretary may establish inspection sites for purposes of carrying out the Secretary\u2019s authority under paragraph (1)(B).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4083/d/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Penalty for refusal of entry"},{"t":"subpara","id":"/us/usc/t26/s4083/d/3/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"Forfeiture"},{"t":"content","children":[{"t":"p","text":"The penalty provided by section 7342 shall apply to any refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), except that section 7342 shall be applied by substituting \u201c$1,000\u201d for \u201c$500\u201d for each such refusal.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4083/d/3/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Assessable penalty"},{"t":"content","children":[{"t":"p","text":"For additional assessable penalty for the refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), see section 6717.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}