Title 26 — Internal Revenue CodeRelease 119-73
§4083 Definitions; special rule; administrative authority
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART III— - PETROLEUM PRODUCTS › Subpart Subpart A— - Motor and Aviation Fuels › § 4083
Summary
Defines which fuels are taxed and what counts as commercial aviation, and says using taxed fuel is treated like removing it. Taxable fuel means gasoline, diesel fuel, and kerosene. Gasoline covers most gasoline blends but not certain methanol or ethanol fuels or denatured alcohol, and also covers gasoline blend stocks and common non‑alcohol additives as rules say. Diesel fuel means any liquid (not gasoline) suitable for use in diesel highway vehicles or diesel trains, plus transmix (the byproduct from mixed products in pipelines) and diesel blend stocks the Secretary names. Commercial aviation means using an aircraft for hire to carry people or property, unless it falls under specific tax exemptions; it also does not include use before October 1, 2028, if tax is charged under section 4043 for the fuel used or if no tax is charged under section 4043 because of subsection (c)(5) of that section. Using taxable fuel (except when making taxable or special fuels under section 4041) is treated as a removal for tax purposes. The Secretary can enter places where taxed fuel is made or stored to inspect equipment, take samples, check records and shipping papers, and hold containers. The Secretary may set up inspection sites. Refusing entry or inspection triggers the penalty in section 7342, except the fine is $1,000 instead of $500 for each refusal, and additional penalties under section 6717 can also apply.
Full Legal Text
Title 26, §4083
Internal Revenue Code — Source: USLM XML via OLRC
(a)For purposes of this subpart—
(1)The term “taxable fuel” means—
(A)gasoline,
(B)diesel fuel, and
(C)kerosene.
(2)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).
(3)(A)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)For purposes of subparagraph (A), the term “transmix” means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation.
(b)For purposes of this subpart, the term “commercial aviation” 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 section 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 October 1, 2028, 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.
(c)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.
(d)(1)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)The Secretary may establish inspection sites for purposes of carrying out the Secretary’s authority under paragraph (1)(B).
(3)(A)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 “$1,000” for “$500” for each such refusal.
(B)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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2024—Subsec. (b). Pub. L. 118–63 substituted “
October 1, 2028” for “
May 11, 2024”. Pub. L. 118–41 substituted “
May 11, 2024” for “
March 9, 2024”. 2023—Subsec. (b). Pub. L. 118–34 substituted “
March 9, 2024” for “
January 1, 2024”. Pub. L. 118–15 substituted “
January 1, 2024” for “
October 1, 2023”. 2018—Subsec. (b). Pub. L. 115–254 substituted “
October 1, 2023” for “
October 1, 2018”. Pub. L. 115–141 substituted “
October 1, 2018” for “
April 1, 2018”. 2017—Subsec. (b). Pub. L. 115–63 substituted “
April 1, 2018” for “
October 1, 2017”. 2016—Subsec. (b). Pub. L. 114–190 substituted “
October 1, 2017” for “
July 16, 2016”. Pub. L. 114–141 substituted “
July 16, 2016” for “
April 1, 2016”. 2015—Subsec. (b). Pub. L. 114–55 substituted “
April 1, 2016” for “
October 1, 2015”. 2012—Subsec. (b). Pub. L. 112–95 inserted at end “Such term shall not include the use of any aircraft before
October 1, 2015, 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.” 2005—Subsec. (b). Pub. L. 109–59 substituted “subsection (h) or (i) of section 4261” for “section 4261(h)”. 2004—Subsec. (a)(2). Pub. L. 108–357, § 301(c)(8), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, par. (2) defined the term “gasoline”, to the extent prescribed in
Regulations
, as including gasoline blend stocks and products commonly used as additives in gasoline, and defined the term “gasoline blend stock” as meaning any petroleum product component of gasoline. Subsec. (a)(3). Pub. L. 108–357, § 870(a), reenacted heading without change and amended text of par. (3) generally. Prior to amendment, par. (3) defined the term “diesel fuel” as meaning any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle or a diesel-powered train. Subsecs. (b), (c). Pub. L. 108–357, § 853(b), added subsec. (b) and redesignated former subsec. (b) as (c). Former subsec. (c) redesignated (d). Subsec. (d). Pub. L. 108–357, § 853(b), redesignated subsec. (c) as (d). Subsec. (d)(1)(A)(iii). Pub. L. 108–357, § 858(a), added cl. (iii). Subsec. (d)(3). Pub. L. 108–357, § 859(b)(1), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B). 1998—Subsec. (a)(1). Pub. L. 105–206 made technical amendment to directory language of Pub. L. 105–34, § 1032(a). See 1997 Amendment note below. 1997—Subsec. (a)(1)(C). Pub. L. 105–34, § 1032(a), as amended by Pub. L. 105–206, § 6010(h)(1), added subpar. (C). Subsec. (a)(3). Pub. L. 105–34, § 902(b)(3), substituted “or a diesel-powered train” for “, a diesel-powered train, or a diesel-powered boat”. Subsec. (b). Pub. L. 105–34, § 1032(e)(4), substituted “taxable fuels” for “gasoline, diesel fuel,”. 1993—Pub. L. 103–66 amended heading and text generally. Prior to amendment, text read as follows: “(1) For provisions to relieve farmers from excise tax in the case of gasoline used on the farm for farming purposes, see section 6420. “(2) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes, see section 6421. “(3) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline not used for taxable purposes, see section 6427.” 1986—Pub. L. 99–514 amended section generally. Prior to amendment, section 4083 “Exemption of sales to producer”, read as follows: “Under
Regulations
prescribed by the Secretary the tax imposed by section 4081 shall not apply in the case of sales of gasoline to a producer of gasoline.” 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date
of 2012 Amendment Pub. L. 112–95, title XI, § 1103(d)(2), Feb. 14, 2012, 126 Stat. 151, provided that: The amendment made by subsection (b) [amending this section] shall apply to uses of aircraft after March 31, 2012.”
Effective Date
of 2005 Amendment Pub. L. 109–59, title XI, § 11123(c), Aug. 10, 2005, 119 Stat. 1952, provided that: “The
Amendments
made by this section [amending this section and section 4261 of this title] shall apply to transportation beginning after September 30, 2005.”
Effective Date
of 2004 AmendmentAmendment by section 301(c)(8) of Pub. L. 108–357 applicable to fuel sold or used after Dec. 31, 2004, see section 301(d)(1) of Pub. L. 108–357, set out as a note under section 40 of this title. Amendment by section 853(b) of Pub. L. 108–357 applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) of Pub. L. 108–357, set out as a note under section 4041 of this title. Pub. L. 108–357, title VIII, § 858(b), Oct. 22, 2004, 118 Stat. 1617, provided that: “The
Amendments
made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].” Pub. L. 108–357, title VIII, § 859(c), Oct. 22, 2004, 118 Stat. 1618, provided that: “The
Amendments
made by this section [enacting section 6717 of this title and amending this section] shall take effect on
January 1, 2005.” Pub. L. 108–357, title VIII, § 870(c), Oct. 22, 2004, 118 Stat. 1624, provided that: “The amendment made by this section [amending this section and section 6427 of this title] shall apply to fuel removed, sold, or used after
December 31, 2004.”
Effective Date
of 1998 AmendmentAmendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Effective Date
of 1997 AmendmentAmendment by section 902(b)(3) of Pub. L. 105–34 effective Jan. 1, 1998, see section 902(c) of Pub. L. 105–34, set out as a note under section 4041 of this title. Amendment by section 1032(a), (e)(4) of Pub. L. 105–34 effective July 1, 1998, see section 1032(f)(1) of Pub. L. 105–34, as amended, set out as a note under section 4041 of this title.
Effective Date
of 1993 AmendmentAmendment by Pub. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as a note under section 4041 of this title.
Effective Date
of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to gasoline removed (as defined in section 4082 of this title as amended by section 1703 of Pub. L. 99–514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99–514 set out as a note under section 4081 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4083
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73