§4093. Definitions

(a) Aviation fuel

For purposes of this subpart, the term "aviation fuel" means any liquid (other than any product taxable under section 4081) which is suitable for use as a fuel in an aircraft.

(b) Producer

For purposes of this subpart-

(1) Certain persons treated as producers

(A) In general

The term "producer" includes any person described in subparagraph (B) and registered under section 4101 with respect to the tax imposed by section 4091.

(B) Persons described

A person is described in this subparagraph if such person is-

(i) a refiner, blender, or wholesale distributor of aviation fuel, or

(ii) a dealer selling aviation fuel exclusively to producers of aviation fuel.

(C) Reduced rate purchasers treated as producers

Any person to whom aviation fuel is sold at a reduced rate under this subpart shall be treated as the producer of such fuel.

(2) Wholesale distributor

For purposes of paragraph (1), the term "wholesale distributor" includes any person who sells aviation fuel to producers, retailers, or to users who purchase in bulk quantities and accept delivery into bulk storage tanks. Such term does not include any person who (excluding the term "wholesale distributor" from paragraph (1)) is a producer or importer.

(Added Pub. L. 100–203, title X, §10502(a), Dec. 22, 1987, 101 Stat. 1330–440 ; amended Pub. L. 100–647, title II, §2004(s)(1), title III, §3001(a), Nov. 10, 1988, 102 Stat. 3609 , 3613; Pub. L. 101–508, title XI, §§11211(b)(4)(A), 11212(b)(4), 11704(a)(20), Nov. 5, 1990, 104 Stat. 1388–425 , 1388-431, 1388-519; Pub. L. 103–66, title XIII, §§13241(f)(3), (4), 13242(a), Aug. 10, 1993, 107 Stat. 511 , 512, 520.)

Prior Provisions

A prior section 4093, acts Aug. 16, 1954, ch. 736, 68A Stat. 484 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 ; Nov. 9, 1978, Pub. L. 95–618, title IV, §404(a), 92 Stat. 3204 , exempted from tax imposed by former section 4091 of this title lubricating oils sold to a manufacturer or producer of lubricating oils for resale, or for certain uses of lubricating oil in producing rerefined oil, prior to repeal by Pub. L. 97–424, title V, §515(a), (c), Jan. 6, 1983, 96 Stat. 2181 , applicable with respect to articles sold after Jan. 6, 1983.

A prior section 4094, added Pub. L. 89–44, title II, §202(c)(1)(A), June 21, 1965, 79 Stat. 139 , provided cross reference to sections 39 and 6424 of this title for provisions to relieve purchasers of lubricating oil from excise tax in the case of lubricating oil used otherwise than in a highway motor vehicle, prior to repeal by Pub. L. 97–424, title V, §515(a), (c), Jan. 6, 1983, 96 Stat. 2181 , applicable with respect to articles sold after Jan. 6, 1983.

Amendments

1993-Pub. L. 103–66, §13242(a), amended heading and text generally, substituting subsecs. (a) and (b) for former subsecs. (a) to (f) relating to exemptions from tax imposed under section 4091, information reporting, administrative rules, and cross references.

Subsec. (c)(2)(A), (B). Pub. L. 103–66, §13241(f)(3), amended subpars. (A) and (B) generally to read as follows:

"(A) No exemption from certain taxes on fuel used in diesel-powered trains.-In the case of fuel sold for use in a diesel-powered train, paragraph (1) shall not apply to so much of the tax imposed by section 4091 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate and the diesel fuel deficit reduction rate imposed under such section. The preceding sentence shall not apply in the case of fuel sold for exclusive use by a State or any political subdivision thereof.

"(B) No exemption from leaking underground storage tank trust fund taxes on fuel used in commercial aviation.-In the case of fuel sold for use in commercial aviation (other than supplies for vessels or aircraft within the meaning of section 4221(d)(3)), paragraph (1) also shall not apply to so much of the tax imposed by section 4091 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate imposed by such section. For purposes of the preceding sentence, the term 'commercial aviation' means any use of an aircraft other than in noncommercial aviation (as defined in section 4041(c)(4))."

Subsec. (d). Pub. L. 103–66, §13241(f)(4), inserted "and the aviation fuel deficit reduction rate" after "rate".

1990-Subsec. (c)(2)(B), (C). Pub. L. 101–508, §11211(b)(4)(A), added subpar. (B) and redesignated former subpar. (B) as (C).

Subsec. (c)(4)(D). Pub. L. 101–508, §11704(a)(20), substituted "reduced-tax sale" for "reduced tax sale".

Subsecs. (e), (f). Pub. L. 101–508, §11212(b)(4), redesignated subsec. (f) as (e) and struck out former subsec. (e) which read as follows: "The Secretary may require-

"(1) information reporting by each remitter of the tax imposed by section 4091, and

"(2) information reporting by, and registration of, such other persons as the Secretary deems necessary to carry out this subpart."

1988-Subsec. (c). Pub. L. 100–647, §3001(a), substituted present heading for "Authority to exempt certain other uses" and amended text generally. Prior to amendment, text read as follows: "Subject to such terms and conditions as the Secretary may provide (including the application of section 4101), the Secretary may by regulation provide that-

"(1) the Highway Trust Fund financing rate under section 4091 shall not apply to diesel fuel sold for use by any purchaser as a fuel in a diesel-powered train,

"(2) the Airport and Airway Trust Fund financing rate under section 4091 shall not apply to aviation fuel sold for use by any purchaser as a fuel in an aircraft not in noncommercial aviation (as defined in section 4041(c)(4)),

"(3) the tax imposed by section 4091 shall not apply to taxable fuel sold for use by any purchaser other than as a motor fuel, and

"(4) the tax imposed by section 4091 shall not apply to taxable fuel sold for the exclusive use of any State, any political subdivision of a State, or the District of Columbia."

Subsecs. (d) to (f). Pub. L. 100–647, §2004(s)(1), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.

Effective Date of 1993 Amendment

Amendment by section 13241(f)(3), (4) of Pub. L. 103–66 effective Oct. 1, 1993, see section 13241(g) of Pub. L. 103–66, set out as a note under section 4041 of this title.

Amendment by section 13242(a) of 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 1990 Amendment

Amendment by section 11211(b)(4)(A) of Pub. L. 101–508 effective Dec. 1, 1990, see section 11211(b)(7) of Pub. L. 101–508, set out as a note under section 4041 of this title.

Amendment by section 11212(b)(4) of Pub. L. 101–508 effective Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101–508, set out as a note under section 4081 of this title.

Effective Date of 1988 Amendment

Amendment by section 2004(s)(1) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provisions of the Revenue Act of 1987, Pub. L. 100–203, title X, to which such amendment relates, see section 2004(u) of Pub. L. 100–647, set out as a note under section 56 of this title.

Section 3001(c) of Pub. L. 100–647 provided that:

"(1) In general.-The amendments made by this section [amending this section and sections 6724 and 7232 of this title] shall take effect on January 1, 1989.

"(2) Refunds with interest for pre-effective date purchases.-

"(A) In general.-In the case of fuel-

"(i) which is purchased from a producer or importer during the period beginning on April 1, 1988, and ending on December 31, 1988,

"(ii) which is used (before the claim under this subparagraph is filed) by any person in a nontaxable use (as defined in section 6427(l)(2) of the 1986 Code), and

"(iii) with respect to which a claim is not permitted to be filed for any quarter under section 6427(i) of the 1986 Code,

the Secretary of the Treasury or the Secretary's delegate shall pay (with interest) to such person the amount of tax imposed on such fuel under section 4091 of the 1986 Code (to the extent not attributable to amounts described in section 6427(l)(3) of the 1986 Code) if claim therefor is filed not later than June 30, 1989. Not more than 1 claim may be filed under the preceding sentence and such claim shall not be taken into account under section 6427(i) of the 1986 Code. Any claim for refund filed under this paragraph shall be considered a claim for refund under section 6427(l) of the 1986 Code.

"(B) Interest.-The amount of interest payable under subparagraph (A) shall be determined under section 6611 of the 1986 Code except that the date of the overpayment with respect to fuel purchased during any month shall be treated as being the 1st day of the succeeding month. No interest shall be paid under this paragraph with respect to fuel used by any agency of the United States.

"(C) Registration procedures required to be specified.-Not later than the 30th day after the date of the enactment of this Act [Nov. 10, 1988], the Secretary of the Treasury or the Secretary's delegate shall prescribe the procedures for complying with the requirements of section 4093(c)(3) of the 1986 Code (as added by this section)."

Section Referred to in Other Sections

This section is referred to in sections 6416, 6724 of this title.