Page:United States Statutes at Large Volume 107 Part 1.djvu/544

 107 STAT. 518 PUBLIC LAW 103-66 —AUG. 10, 1993 "(A) enter any place at which taxable fiiel is produced or is stored (or ma^ be stored) for piirposes of— "(i) examining the equipment used to determine the amount or composition of such fuel and the equipment used to store such fuel, and "(ii) taking and remo^ong samples of 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 Secrettuys aumority under paragraph dXB). "(3) PENALTY FOR REFUSAL OF ENTRY.— The penalty provided by section 7342 shall apply to any refusal to admit entry or other refusal to permit an action by the Secretary auUiorized by paragraph (1), except that section 7342 shall be applied by substituting '$1,000' for '$500' for each such refusal. "(1) For provisions to relieve formers from excise tax in the case of gasoline used on the form for forming purposes, see section 6420. "(2) For provisions to relieve purchasers of gasoline from excise tax in the case <^ gasoline used for certain nonhighway purposes, used by local transit •ystems, or sold for certain exempt purposes, see section 6421. "(3) For provisions to relieve purchasers from excise tax in the case of taxable foel not used for taxable purposes, see section 6427. ''Subpart B—Aviation Fuel "Sec. 4091. Imposition of tax. "Sec. 4092. Exemptions. "Sec. 4093. Definitions. '«EC. 4081. IMPOSITION OF TAX. "(a) TAX ON SALE. — "(1) IN GENERAL. —There is hereby imposed a tax on the sale of aviation fuel by the producer or the importer thereof or by any producer of aviation fuel. (1), if any producer uses aviation fuel (other than for a nontaicable use as defined in section 6427(1)(2)(B)) on which no tax has been imposed under such paragraph, then such use shall be considered a sale. "(b) RATE OF TAX.— "(1) IN GENERAL.— The rate of the tax imposed by subsection (a) shall be 21.8 cents per gallon. 'K2) LEAKING UNDERGROUND STORAGE TANK TRUST FUND TAX. —The rate of tax specified in paragraph (1) shall be increased by 0.1 cent per gallon. The increase in tax under this paragraph shall in this title be referred to as the Leaking Underground Storage Tank Trust Fund financing rate. "(3) TERMINATION. — "(A) On and after January 1, 1996, the rate of tax specified in paragraph (1) shall be 4.3 cents per gallon. ''(B) The Leaking Underground Storage Tank Fund financing rate shall not apply during any period during
 * «£€. 4084. CROSS REFERENCES.
 * (2) USE TREATED AS SALE.—For purposes of paragraph

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