to the nearest 0.1 cents. . (g) Effective date The amendments made by this section shall apply to fuel removed, entered, or sold after December 31, 2018. 4. Floor stocks tax (a) Imposition of tax In the case of taxed fuel to which a qualified person holds title on January 1, 2020, there is hereby imposed on such fuel a tax at a rate of 5 cents per gallon. (b) Taxed fuel defined The term taxed fuel means taxable fuel (as such term is defined in section 4083(a)(1)), other than aviation fuel, on which tax was imposed (and not credited or refunded) under section 4081 of the Internal Revenue Code of 1986 before January 1, 2020. (c) Qualified person defined For purposes of this section— (1) In general The term qualified person means a person who, on January 1, 2020, holds title to not less than 2,000 gallons of taxed fuel (other than fuel held in the tank of a motor vehicle or motorboat) held for sale. (2) Aggregation rule For purposes of the 2,000 gallon requirement, all members of the same controlled group of corporations (within the meaning of section 267(f)) and all persons under common control (within the meaning of section 52(b) but determined by treating an interest of more than 50 percent as a controlling interest) shall be treated as 1 person. (d) Other provisions of law All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4081 of the Internal Revenue Code of 1986 shall, insofar as applicable and not inconsistent with the provisions of this section, apply with respect to the taxes imposed by subsection (a) to the same extent as if such taxes were imposed by such section 4081.