US Codex
U.S.C.
Notes

§4611. Imposition of tax — Inbound Citations

26 U.S.C. § 4611

Cited by 11 provisions in release 119-102.

Citations to 26 U.S.C. § 4611 as a whole

  • 26 U.S.C. § 4612(a)(9)
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    (9) In the case of a fraction of a barrel, the tax imposed by section 4611 shall be the same fraction of the amount of such tax imposed on a whole barrel.
  • 26 U.S.C. § 4612(b)
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    (b) No tax shall be imposed by section 4611 with respect to any petroleum product if the person who would be liable for such tax establishes that a prior tax imposed by such section has been imposed with respect to such product.
  • 26 U.S.C. § 4612(c)
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    (c) Under regulations prescribed by the Secretary, if an operator of a United States refinery—
    (1) removes crude oil from a pipeline, and
    (2) returns a portion of such crude oil into a stream of other crude oil in the same pipeline,
    there shall be allowed as a credit against the tax imposed by section 4611 to such operator an amount equal to the product of the rate of tax imposed by section 4611 on the crude oil so removed by such operator and the number of barrels of crude oil returned by such operator to such pipeline. Any crude oil so returned shall be treated for purposes of this subchapter as crude oil on which no tax has been imposed by section 4611.
  • 26 U.S.C. § 4612(d)
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    (d) There shall be allowed as a credit against so much of the tax imposed by section 4611 as is attributable to the Oil Spill Liability Trust Fund financing rate for any period an amount equal to the excess of—
    (1) the sum of—
    (A) the aggregate amounts paid by the taxpayer before January 1, 1987, into the Deepwater Port Liability Trust Fund and the Offshore Oil Pollution Compensation Fund, and
    (B) the interest accrued on such amounts before such date, over
    (2) the amount of such payments taken into account under this subsection for all prior periods.
    The preceding sentence shall also apply to amounts paid by the taxpayer into the Trans-Alaska Pipeline Liability Fund to the extent of amounts transferred from such Fund into the Oil Spill Liability Trust Fund. For purposes of this subsection, all taxpayers which would be members of the same affiliated group (as defined in section 1504(a)) if section 1504(a)(2) were applied by substituting “100 percent” for “80 percent” shall be treated as 1 taxpayer.
  • 26 U.S.C. § 4671(c)
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    (c) No tax shall be imposed by this section on the sale or use of any substance if tax is imposed on such sale or use under section 4611 or 4661.
  • 26 U.S.C. § 9507(b)
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    (b) There are hereby appropriated to the Superfund amounts equivalent to—
    (1) the taxes received in the Treasury under section 4611, 4661, or 4671 (relating to environmental taxes),
    (2) amounts recovered on behalf of the Superfund under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (hereinafter in this section referred to as “CERCLA”),
    (3) all moneys recovered or collected under section 311(b)(6)(B) of the Clean Water Act,1
    (4) penalties assessed under title I of CERCLA, and
    (5) punitive damages under section 107(c)(3) of CERCLA.
    In the case of the tax imposed by section 4611, paragraph (1) shall apply only to so much of such tax as is attributable to the Hazardous Substance Superfund financing rate under section 4611(c).
  • 26 U.S.C. § 9507(b)(1)
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    (1) the taxes received in the Treasury under section 4611, 4661, or 4671 (relating to environmental taxes),
  • 26 U.S.C. § 9509(b)(1)
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    (1) taxes received in the Treasury under section 4611 (relating to environmental tax on petroleum) to the extent attributable to the Oil Spill Liability Trust Fund financing rate under section 4611(c),

Citations to §4611(c)

  • 26 U.S.C. § 9507(b)
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    (b) There are hereby appropriated to the Superfund amounts equivalent to—
    (1) the taxes received in the Treasury under section 4611, 4661, or 4671 (relating to environmental taxes),
    (2) amounts recovered on behalf of the Superfund under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (hereinafter in this section referred to as “CERCLA”),
    (3) all moneys recovered or collected under section 311(b)(6)(B) of the Clean Water Act,1
    (4) penalties assessed under title I of CERCLA, and
    (5) punitive damages under section 107(c)(3) of CERCLA.
    In the case of the tax imposed by section 4611, paragraph (1) shall apply only to so much of such tax as is attributable to the Hazardous Substance Superfund financing rate under section 4611(c).
  • 26 U.S.C. § 9509(b)(1)
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    (1) taxes received in the Treasury under section 4611 (relating to environmental tax on petroleum) to the extent attributable to the Oil Spill Liability Trust Fund financing rate under section 4611(c),

Citations to §4611(f)(1)

  • 26 U.S.C. § 4612(e)(2)(B)(ii)(I)
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    (I) the aggregate amount of credit which would have been allowed under subsection (d) to the taxpayer for periods before the termination date specified in section 4611(f)(1), if amounts in the Trans-Alaska Pipeline Liability Fund which are actually transferred into the Oil Spill Liability Fund were transferred on January 1, 1990, and the Oil Spill Liability Trust Fund financing rate did not terminate before such termination date, over