§4612. Definitions and special rules — Inbound Citations
26 U.S.C. § 4612
Cited by 25 provisions in release 119-102.
Citations to §4612(a)(1)
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(2) For purposes of this subsection, the term “cargo” does not include crude oil with respect to Alaska.
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(1) crude oil received at a United States refinery, and
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(1) If—(A) any domestic crude oil is used in or exported from the United States, and(B) before such use or exportation, no tax was imposed on such crude oil under subsection (a),then a tax at the rate specified in subsection (c) is hereby imposed on such crude oil.
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(B) before such use or exportation, no tax was imposed on such crude oil under subsection (a),
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(2) Paragraph (1) shall not apply to any use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced.
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(i) in the case of crude oil received or petroleum products entered before January 1, 2017, 8 cents a barrel, and
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(ii) in the case of crude oil received or petroleum products entered after December 31, 2016, 9 cents a barrel.
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(3) The tax imposed by subsection (b) shall be paid by the person using or exporting the crude oil, as the case may be.
Citations to §4612(a)(2)
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(A) any domestic crude oil is used in or exported from the United States, and
Citations to §4612(a)(3)
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(C) any petroleum product (as defined in section 4612(a)(3)).
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(2) The term “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).For purposes of subparagraph (B)(i), the term “gasoline blend stock” means any petroleum product component of gasoline.
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(2) petroleum products entered into the United States for consumption, use, or warehousing.
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(i) in the case of crude oil received or petroleum products entered before January 1, 2017, 8 cents a barrel, and
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(ii) in the case of crude oil received or petroleum products entered after December 31, 2016, 9 cents a barrel.
Citations to §4612(a)(4)
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(3) The term “United States” has the meaning given such term by section 4612(a)(4).
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(2) The term “United States” has the meaning given such term by section 4612(a)(4).
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(2) The term “United States” has the meaning given such term by section 4612(a)(4).
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(2) The term “United States” has the meaning given such term by section 4612(a)(4).
Citations to §4612(a)(5)
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(1) crude oil received at a United States refinery, and
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(1) The tax imposed by subsection (a)(1) shall be paid by the operator of the United States refinery.
Citations to §4612(a)(7)
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(2) Paragraph (1) shall not apply to any use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced.
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(a) When any person who has paid the special tax for any trade or business dies, his spouse or child, or executors or administrators or other legal representatives, may occupy the house or premises, and in like manner carry on, for the residue of the term for which the tax is paid, the same trade or business as the deceased before carried on, in the same house and upon the same premises, without the payment of any additional tax. When any person removes from the house or premises for which any trade or business was taxed to any other place, he may carry on the trade or business specified in the register kept in the office of the official in charge of the internal revenue district at the place to which he removes, without the payment of any additional tax: Provided, That all cases of death, change, or removal, as aforesaid, with the name of the successor to any person deceased, or of the person making such change or removal, shall be registered with the Secretary, under regulations to be prescribed by the Secretary.
Citations to §4612(a)(8)
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(A) the Hazardous Substance Superfund financing rate is 16.4 cents a barrel, and
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(i) in the case of crude oil received or petroleum products entered before January 1, 2017, 8 cents a barrel, and
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(ii) in the case of crude oil received or petroleum products entered after December 31, 2016, 9 cents a barrel.