118 STAT. 1610 PUBLIC LAW 108–357—OCT. 22, 2004 ‘‘(iv) in the case of aviation grade kerosene, 21.8 cents per gallon.’’. (2) COMMERCIAL AVIATION.—Paragraph (2) of section 4081(a) is amended by adding at the end the following new subparagraph: ‘‘(C) TAXES IMPOSED ON FUEL USED IN COMMERCIAL AVIATION.—In the case of aviation grade kerosene which is removed from any refinery or terminal directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax under subparagraph (A)(iv) shall be 4.3 cents per gallon.’’. (3) CERTAIN REFUELER TRUCKS, TANKERS, AND TANK WAGONS TREATED AS TERMINAL.— (A) IN GENERAL.—Subsection (a) of section 4081 is amended by adding at the end the following new paragraph: ‘‘(3) CERTAIN REFUELER TRUCKS, TANKERS, AND TANK WAGONS TREATED AS TERMINAL.— ‘‘(A) IN GENERAL.—For purposes of paragraph (2)(C), a refueler truck, tanker, or tank wagon shall be treated as part of a terminal if— ‘‘(i) such terminal is located within a secured area of an airport, ‘‘(ii) any aviation grade kerosene which is loaded in such truck, tanker, or wagon at such terminal is for delivery only into aircraft at the airport in which such terminal is located, ‘‘(iii) such truck, tanker, or wagon meets the requirements of subparagraph (B) with respect to such terminal, and ‘‘(iv) except in the case of exigent circumstances identified by the Secretary in regulations, no vehicle registered for highway use is loaded with aviation grade kerosene at such terminal. ‘‘(B) REQUIREMENTS.—A refueler truck, tanker, or tank wagon meets the requirements of this subparagraph with respect to a terminal if such truck, tanker, or wagon— ‘‘(i) has storage tanks, hose, and coupling equip ment designed and used for the purposes of fueling aircraft, ‘‘(ii) is not registered for highway use, and ‘‘(iii) is operated by— ‘‘(I) the terminal operator of such terminal, or ‘‘(II) a person that makes a daily accounting to such terminal operator of each delivery of fuel from such truck, tanker, or wagon. ‘‘(C) REPORTING.—The Secretary shall require under section 4101(d) reporting by such terminal operator of— ‘‘(i) any information obtained under subparagraph (B)(iii)(II), and ‘‘(ii) any similar information maintained by such terminal operator with respect to deliveries of fuel made by trucks, tankers, or wagons operated by such terminal operator.’’. (B) LIST OF AIRPORTS WITH SECURED TERMINALS.—Not later than December 15, 2004, the Secretary of the Treasury shall publish and maintain a list of airports which Deadline. Publication. Records. 26 USC 4081 note.
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