§ 4083. Definitions; special rule; administrative authority
(a)
Taxable fuel
For purposes of this subpart—
(2)
Gasoline
The term “gasoline”—
(b)
Commercial aviation
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 sections
4261 and
4271 by reason of section
4281 or
4282 or by reason of subsection (h) or (i) of section
4261.
(c)
Certain uses defined as removal
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)
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—
(2)
Inspection sites
The Secretary may establish inspection sites for purposes of carrying out the Secretary’s authority under paragraph (1)(B).
(3)
Penalty for refusal of entry
(B)
Assessable penalty
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.