26 USC Subtitle D, CHAPTER 32, Subchapter A, PART III, Subpart B: Front Matter
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26 USC Subtitle D, CHAPTER 32, Subchapter A, PART III, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 32-MANUFACTURERS EXCISE TAXESSubchapter A-Automotive and Related ItemsPART III-PETROLEUM PRODUCTSSubpart B-Special Provisions Applicable to Fuels Tax
Jump To: MiscellaneousPrior ProvisionsAmendments

Subpart B-Special Provisions Applicable to Fuels Tax

Sec.
4101.
Registration and bond.
4102.
Inspection of records by local officers.
4103.
Certain additional persons liable for tax where willful failure to pay.
4104.
Information reporting for persons claiming certain tax benefits.
4105.
Two-party exchanges.

        

Editorial Notes

Prior Provisions

A prior subpart B, consisting of sections 4091 to 4093, related to taxation of aviation fuel, prior to repeal by Pub. L. 108–357, title VIII, §853(d)(1), (e), Oct. 22, 2004, 118 Stat. 1612 , 1614, applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004.

Amendments

2004- Pub. L. 108–357, title III, §303(b), title VIII, §§853(d)(1), (2)(T), 866(b), Oct. 22, 2004, 118 Stat. 1466 , 1612, 1614, 1622, redesignated subpart C as B, substituted "Special Provisions Applicable to Fuels Tax" for "Special Provisions Applicable to Petroleum Products" in subpart heading, and added items 4104 and 4105.

1990- Pub. L. 101–508, title XI, §11212(e)(3), Nov. 5, 1990, 104 Stat. 1388–432 , added item 4103.

1986- Pub. L. 99–514, title XVII, §1703(b)(2), Oct. 22, 1986, 100 Stat. 2776 , substituted "Registration and bond" for "Registration" in item 4101.

1976- Pub. L. 94–455, title XII, §1202(c)(2), Oct. 4, 1976, 90 Stat. 1686 , substituted "Inspection of records by local officers" for "Inspection of records, returns, etc., by local officers" in item 4102.

1965- Pub. L. 89–44, title VIII, §802(b)(5), June 21, 1965, 79 Stat. 159 , struck out "and bond" after "Registration" in item 4101.