# § 4083. Definitions; special rule; administrative authority
**(a)** **Taxable fuel** For purposes of this subpart—
**(1)** **In general** The term “taxable fuel” means—
**(A)** gasoline,
**(B)** diesel fuel, and
**(C)** kerosene.
**(2)** **Gasoline** The term “gasoline”—
For purposes of subparagraph (B)(i), the term “gasoline blend stock” means any petroleum product component of 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)** **Diesel fuel**
**(A)** **In general** 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)** **Transmix** 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)** **Commercial aviation** October 1, 2028
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. Such term shall not include the use of any aircraft before , 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)** **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—
**(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)** **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**
**(A)** **Forfeiture** 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)** **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.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 483; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XVII, § 1703(a), Oct. 22, 1986, 100 Stat. 2776; Pub. L. 103–66, title XIII, § 13242(a), Aug. 10, 1993, 107 Stat. 517; Pub. L. 105–34, title IX, § 902(b)(3), title X, § 1032(a), (e)(4), Aug. 5, 1997, 111 Stat. 873, 933, 935; Pub. L. 105–206, title VI, § 6010(h)(1), July 22, 1998, 112 Stat. 815; Pub. L. 108–357, title III, § 301(c)(8), title VIII, §§ 853(b), 858(a), 859(b)(1), 870(a), Oct. 22, 2004, 118 Stat. 1461, 1611, 1617, 1618, 1623; Pub. L. 109–59, title XI, § 11123(b), Aug. 10, 2005, 119 Stat. 1952; Pub. L. 112–95, title XI, § 1103(b), Feb. 14, 2012, 126 Stat. 151; Pub. L. 114–55, title II, § 202(c)(1), Sept. 30, 2015, 129 Stat. 525; Pub. L. 114–141, title II, § 202(c)(1), Mar. 30, 2016, 130 Stat. 324; Pub. L. 114–190, title I, § 1202(c)(1), July 15, 2016, 130 Stat. 619; Pub. L. 115–63, title II, § 202(c)(1), Sept. 29, 2017, 131 Stat. 1171; Pub. L. 115–141, div. M, title I, § 202(c)(1), Mar. 23, 2018, 132 Stat. 1048; Pub. L. 115–254, div. B, title VIII, § 802(c)(2), Oct. 5, 2018, 132 Stat. 3429; Pub. L. 118–15, div. B, title II, § 2212(c)(2), Sept. 30, 2023, 137 Stat. 85; Pub. L. 118–34, title II, § 202(c)(2), Dec. 26, 2023, 137 Stat. 1116; Pub. L. 118–41, title II, § 202(c)(2), Mar. 8, 2024, 138 Stat. 24; Pub. L. 118–63, title XIII, § 1302(c)(2), May 16, 2024, 138 Stat. 1433.)
## Editorial Notes
### Amendments
2024—Subsec. (b). substituted “” for “”.
substituted “” for “”.
2023—Subsec. (b). substituted “” for “”.
substituted “” for “”.
2018—Subsec. (b). substituted “” for “”.
substituted “” for “”.
2017—Subsec. (b). substituted “” for “”.
2016—Subsec. (b). substituted “” for “”.
substituted “” for “”.
2015—Subsec. (b). substituted “” for “”.
2012—Subsec. (b). inserted at end “Such term shall not include the use of any aircraft before , 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). substituted “subsection (h) or (i) of section 4261” for “section 4261(h)”.
2004—Subsec. (a)(2). , 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). , 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). , added subsec. (b) and redesignated former subsec. (b) as (c). Former subsec. (c) redesignated (d).
Subsec. (d). , redesignated subsec. (c) as (d).
Subsec. (d)(1)(A)(iii). , added cl. (iii).
Subsec. (d)(3). , designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).
1998—Subsec. (a)(1). made technical amendment to directory language of . See 1997 Amendment note below.
1997—Subsec. (a)(1)(C). , as amended by , added subpar. (C).
Subsec. (a)(3). , substituted “or a diesel-powered train” for “, a diesel-powered train, or a diesel-powered boat”.
Subsec. (b). , substituted “taxable fuels” for “gasoline, diesel fuel,”.
1993— 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— 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— struck out “or his delegate” after “Secretary”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2012 Amendment
, , , provided that: The amendment made by subsection (b) [amending this section] shall apply to uses of aircraft after .”
### Effective Date of 2005 Amendment
> “The amendments made by this section [amending this section and
>
> ] shall apply to transportation beginning after
>
> .”
, , , provided that:
### Effective Date of 2004 Amendment
Amendment by applicable to fuel sold or used after , see , set out as a note under .
Amendment by applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .
> “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [
>
> ].”
, , , provided that:
> “The amendments made by this section [enacting
>
> and amending this section] shall take effect on
>
> .”
, , , provided that:
> “The amendment made by this section [amending this section and
>
> ] shall apply to fuel removed, sold, or used after
>
> .”
, , , provided that:
### Effective Date of 1998 Amendment
Amendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1997 Amendment
Amendment by effective , see , set out as a note under .
Amendment by section 1032(a), (e)(4) of effective , see , as amended, set out as a note under .
### Effective Date of 1993 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1986 Amendment
Amendment by applicable to gasoline removed (as defined in as amended by ) after , see set out as a note under .