§ 4081. Imposition of tax
(a)
Tax imposed
(1)
Tax on removal, entry, or sale
(A)
In general
There is hereby imposed a tax at the rate specified in paragraph (2) on—
(iii)
the entry into the United States of any taxable fuel for consumption, use, or warehousing, and
(iv)
the sale of a taxable fuel to any person who is not registered under section
4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii).
(B)
Exemption for bulk transfers to registered terminals or refineries
(i)
In general
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.
(2)
Rates of tax
(B)
Leaking Underground Storage Tank Trust Fund tax
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.
(C)
Taxes imposed on fuel used in aviation
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—
(D)
Diesel-water fuel emulsion
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.
(3)
Certain refueler trucks, tankers, and tank wagons treated as terminal
(A)
In general
For purposes of paragraph (2)(C), a refueler truck, tanker, or tank wagon shall be treated as part of a terminal if—
(ii)
any kerosene which is loaded in such truck, tanker, or wagon at such terminal is for delivery only into aircraft at the airport in which such terminal is located,
(B)
Requirements
A refueler truck, tanker, or tank wagon meets the requirements of this subparagraph with respect to a terminal if such truck, tanker, or wagon—
(D)
Applicable rate
For purposes of paragraph (2)(C), in the case of any kerosene treated as removed from a terminal by reason of this paragraph—
(4)
Liability for tax on kerosene used in commercial aviation
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.
(b)
Treatment of removal or subsequent sale by blender
(1)
In general
There is hereby imposed a tax at the rate determined under subsection (a) on taxable fuel removed or sold by the blender thereof.
(c)
Later separation of fuel from diesel-water fuel emulsion
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.
(d)
Termination
(1)
In general
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, 2011.
(e)
Refunds in certain cases
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.