United States Code

USC most recently checked for updates: Feb 06, 2023

§ 4611.
Imposition of tax
(a)
General Rule
There is hereby imposed a tax at the rate specified in subsection (c) on—
(1)
crude oil received at a United States refinery, and
(2)
petroleum products entered into the United States for consumption, use, or warehousing.
(b)
Tax on certain uses and exportation
(1)
In general
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.
(2)
Exception for use on premises where produced

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.

(c)
Rate of tax
(1)
In general
The rate of the taxes imposed by this section is the sum of—
(A)
the Hazardous Substance Superfund financing rate, and
(B)
the Oil Spill Liability Trust Fund financing rate.
(2)
Rates
For purposes of paragraph (1)—
(A)
the Hazardous Substance Superfund financing rate is 16.4 cents a barrel, and
(B)
the Oil Spill Liability Trust Fund financing rate is—
(i)
in the case of crude oil received or petroleum products entered before January 1, 2017, 8 cents a barrel, and
(ii)
in the case of crude oil received or petroleum products entered after December 31, 2016, 9 cents a barrel.
(3)
Adjustment for inflation
(A)
In general
In the case of a year beginning after 2023, the amount in paragraph (2)(A) shall be increased by an amount equal to—
(i)
such amount, multiplied by
(ii)
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting “calendar year 2022” for “calendar year 2016” in subparagraph (A)(ii) thereof.
(B)
Rounding

If any amount as adjusted under subparagraph (A) is not a multiple of $0.01, such amount shall be rounded to the next lowest multiple of $0.01.

(d)
Persons liable for tax
(1)
Crude oil received at refinery

The tax imposed by subsection (a)(1) shall be paid by the operator of the United States refinery.

(2)
Imported petroleum product

The tax imposed by subsection (a)(2) shall be paid by the person entering the product for consumption, use, or warehousing.

(3)
Tax on certain uses or exports

The tax imposed by subsection (b) shall be paid by the person using or exporting the crude oil, as the case may be.

[(e)
Repealed. Pub. L. 117–169, title I, § 13601(a)(1), Aug. 16, 2022, 136 Stat. 1981]
(f)
Application of Oil Spill Liability Trust Fund financing rate
(1)
In general

Except as provided in paragraph (2), the Oil Spill Liability Trust Fund financing rate under subsection (c) shall apply on and after April 1, 2006, or if later, the date which is 30 days after the last day of any calendar quarter for which the Secretary estimates that, as of the close of that quarter, the unobligated balance in the Oil Spill Liability Trust Fund is less than $2,000,000,000.

(2)
Termination

The Oil Spill Liability Trust Fund financing rate shall not apply after December 31, 2025.

(Added Pub. L. 96–510, title II, § 211(a), Dec. 11, 1980, 94 Stat. 2797; amended Pub. L. 99–499, title V, §§ 511(a), 512(a), (b), Oct. 17, 1986, 100 Stat. 1760, 1761; Pub. L. 99–509, title VIII, § 8032(a), (c)(1), (2), Oct. 21, 1986, 100 Stat. 1957, 1958; Pub. L. 100–647, title VI, § 6108, Nov. 10, 1988, 102 Stat. 3712; Pub. L. 101–221, § 8(a), Dec. 12, 1989, 103 Stat. 1891; Pub. L. 101–239, title VII, § 7505(a), (b), Dec. 19, 1989, 103 Stat. 2363; Pub. L. 101–508, title XI, § 11231(a)(1)(B), (2), (b), Nov. 5, 1990, 104 Stat. 1388–445; Pub. L. 109–58, title XIII, § 1361, Aug. 8, 2005, 119 Stat. 1058; Pub. L. 110–343, div. B, title IV, § 405(a)(1), (b)(1), (2), Oct. 3, 2008, 122 Stat. 3860, 3861; Pub. L. 113–295, div. A, title II, § 221(a)(12)(I), Dec. 19, 2014, 128 Stat. 4039; Pub. L. 115–123, div. D, title I, § 40416(a), Feb. 9, 2018, 132 Stat. 152; Pub. L. 116–94, div. Q, title I, § 134(a), Dec. 20, 2019, 133 Stat. 3234; Pub. L. 116–260, div. EE, title I, § 117(a), Dec. 27, 2020, 134 Stat. 3051; Pub. L. 117–169, title I, § 13601(a), Aug. 16, 2022, 136 Stat. 1981.)
cite as: 26 USC 4611