§4083. Definitions; special rule; administrative authority

(a) Taxable fuel

For purposes of this subpart-

(1) In general

The term "taxable fuel" means-

(A) gasoline, and

(B) diesel fuel.

(2) Gasoline

The term "gasoline" includes, to the extent prescribed in regulations-

(A) gasoline blend stocks, and

(B) products commonly used as additives in gasoline.

For purposes of subparagraph (A), the term "gasoline blend stock" means any petroleum product component of gasoline.

(3) Diesel fuel

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

(b) Certain uses defined as removal

If any person uses taxable fuel (other than in the production of gasoline, diesel fuel, or special fuels referred to in section 4041), such use shall for the purposes of this chapter be considered a removal.

(c) 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, and

(ii) taking and removing samples of 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

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

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 483 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 ; Oct. 22, 1986, Pub. L. 99–514, title XVII, §1703(a), 100 Stat. 2776 ; Aug. 10, 1993, Pub. L. 103–66, title XIII, §13242(a), 107 Stat. 517 .)

Amendments

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".

Effective Date of 1993 Amendment

Amendment 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 Amendment

Amendment 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.

Section Referred to in Other Sections

This section is referred to in sections 4041, 4102, 6420, 6421, 6427 of this title.