26 USC Subtitle D, CHAPTER 32, Subchapter A, PART III: Front Matter
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26 USC Subtitle D, CHAPTER 32, Subchapter A, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 32-MANUFACTURERS EXCISE TAXESSubchapter A-Automotive and Related ItemsPART III-PETROLEUM PRODUCTS

PART III-PETROLEUM PRODUCTS

Subpart
A.
Motor and aviation fuels.
B.
Special provisions applicable to fuels tax.

        

Editorial Notes

Amendments

2004- Pub. L. 108–357, title VIII, §853(d)(2)(R), Oct. 22, 2004, 118 Stat. 1614 , amended analysis generally, substituting items for subparts A "Motor and aviation fuels" and B "Special provisions applicable to fuels tax" for former items for subparts A "Gasoline and diesel fuel", B "Aviation fuel", and C "Special provisions applicable to petroleum products".

1993- Pub. L. 103–66, title XIII, §13242(d)(43), Aug. 10, 1993, 107 Stat. 528 , substituted "Gasoline and diesel fuel" for "Gasoline" in item for subpart A and "Aviation fuel" for "Diesel fuel and aviation fuel" in item for subpart B.

1987- Pub. L. 100–203, title X, §10502(d)(18), Dec. 22, 1987, 101 Stat. 1330–445 , added item relating to subpart B.

1983- Pub. L. 97–424, title V, §515(b)(13), Jan. 6, 1983, 96 Stat. 2182 , struck out the item for subpart B "Lubricating oil".