26 U.S.C. § 4083 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4083. Definitions; special rule; administrative authority

(A) gasoline,

(B) diesel fuel, and

(C) kerosene.

(A) includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and

(B) includes, to the extent prescribed in regulations--

(A) In general.--The term “diesel fuel” means--

(B) Transmix.--For purposes of subparagraph (A), the term “transmix” means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation.

(A) enter any place at which taxable fuel is produced or is stored (or may be stored) for purposes of--

(B) detain, for the purposes referred in subparagraph (A), any container which contains or may contain any taxable fuel.

(A) Forfeiture.--The penalty provided by section 7342 shall apply to any refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), except that section 7342 shall be applied by substituting “$1,000” for “$500” for each such refusal.

(B) Assessable penalty.--For additional assessable penalty for the refusal to admit entry or other refusal to permit an action by the Secretary authorized by paragraph (1), see section 6717.