regular tax rate
Defined in 1 place of the United States Code.
The term “regular tax rate” means—
(i) in the case of gasoline, diesel fuel, or kerosene, the aggregate rate of tax imposed by section 4081 determined without regard to subsection (c) thereof, and
(ii) in the case of aviation fuel, the aggregate rate of tax imposed by section 4091 determined without regard to subsection (c) thereof.
Source
- 1997–200526 U.S.C. § 6427Internal Revenue Code · Fuels not used for taxable purposes · in this section
The term “regular tax rate” means—
(i) in the case of gasoline or diesel fuel, the aggregate rate of tax imposed by section 4081 determined without regard to subsection (c) thereof, and
(ii) in the case of aviation fuel, the aggregate rate of tax imposed by section 4091 determined without regard to subsection (c) thereof.
Source
- 1994–199726 U.S.C. § 6427Internal Revenue Code · Fuels not used for taxable purposes · in this section
The term “regular tax rate” means the aggregate rate of tax imposed by section 4081 determined without regard to section 4081(a)(2)(D).
Source
- 2005–present26 U.S.C. § 6427Internal Revenue Code · Fuels not used for taxable purposes · in this section