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United States · Bill · S

S. 3154 (107th)

A bill to amend the Internal Revenue Code of 1986 to combat fuel excise tax fraud.

referredUnited States· United States Congress· EN

Introduced

13 November 2002

Last action

13 November 2002 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10890-10891)

Sponsors

Sen. Grassley, Chuck [R-IA], Sen. Baucus, Max [D-MT]

Subjects

Transport, Taxation, Aviation

Source updated

14 January 2025

Transport · Taxation · Aviation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to address issues concerning the fuel excise tax. Requires that fuel be transferred by registered pipeline or vessel to qualify for the fuel tax exemption of bulk transfers to registered terminals or refineries. Imposes civil penalties for the carrying of taxable fuels by nonregistered pipelines. Requires registered operators and dealers in aviation fuel to file electronically for fuel tracking purposes. Requires that the tax imposed on the sale of diesel fuel be imposed whether or not the fuel is suitable for use in a diesel-powered vehicle or train. Imposes a civil penalty for each refusal of entry (inspection) relating to the transport and distribution of untaxed adulterated fuel mixtures or dyed diesel for taxable use. States that any person required to be registered for the sale of fuels must display that registration. Requires that the fuel tax be imposed at the point of entry when the importer is not registered. Increases the tax on vehicles at or above a taxable gross weight of 55,000 pounds, permitting proration of the tax only as specified. Requires information on returns concerning such vehicles to be available as necessary for law enforcement purposes. Requires copies of records to be furnished to inspectors, upon request. Permits the inspection of books and records to determine who is selling or purchasing taxable fuel. Prohibits administrative review of any penalty imposed for taxable use of dyed diesel fuel used on the highway, absent proof of fraud or mistake in chemical analysis or mathematical calculation.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 13 November 2002

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10890-10891)

    Source: IntroReferral

  2. 13 November 2002

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 13 November 2002

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 13 November 2002

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 13 November 2002

    Open at official source

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Sponsors

Related records

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Sources

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