Domestic Petroleum Security Act of 1993

Domestic Petroleum Security Act of 1993 - Amends the Internal Revenue Code to impose an excise tax on the first sale within the United States of any crude oil or refined petroleum product imported into the United States. (The tax is imposed on first use if no prior tax has been imposed.) Exempts crude oil and refined petroleum products purchased for export or resale by the purchaser to a second purchaser for export.