Subpart A – Motor and Aviation Fuels

Motor and Aviation Fuels

Pathway

Title 26 > Subtitle D > Chapter 32 > Subchapter A > Part III > Subpart A

Details

• Reference: Subpart A
• Legend: Motor and Aviation Fuels
• USCode Year: 2013

Provision Content

Amendments

2004—Pub. L. 108–357, title VIII, §853(d)(2)(S), Oct. 22, 2004, 118 Stat. 1614, substituted Motor and Aviation Fuels for Gasoline and Diesel Fuel in subpart heading.

1997—Pub. L. 105–34, title X, §1032(e)(3)(B), Aug. 5, 1997, 111 Stat. 935, inserted and kerosene after diesel fuel in item 4082.

1993—Pub. L. 103–66, title XIII, §13242(a), Aug. 10, 1993, 107 Stat. 514, substituted Gasoline and Diesel Fuel for Gasoline in subpart heading and amended section analysis generally, substituting Exemptions for diesel fuel for Definitions in item 4082 and Definitions; special rule; administrative authority for Cross references in item 4083 and adding item 4084.

1986—Pub. L. 99–514, title XVII, §1703(a), Oct. 22, 1986, 100 Stat. 2774, struck out item 4083 Exemption of sales to producer and redesignated former item 4084 as 4083.

1956—Act June 29, 1956, ch. 462, title II, §208(e)(2), 70 Stat. 397, substituted Cross references for Relief of farmers from tax in case of gasoline used on the farm in item 4084.

Act Apr. 2, 1956, ch. 160, §4(a)(2), 70 Stat. 90, added item 4084.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4072 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-4072, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Manufacturers Excise Taxes

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to manufacturers excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States manufacturers excise taxes-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle D/Chapter 32/Subchapter A/Part III/Subpart A/Section 4081 – Imposition of Tax
• Title 26/Subtitle D/Chapter 32/Subchapter A/Part III/Subpart A/Section 4082 – Exemptions For Diesel Fuel and Kerosene
• Title 26/Subtitle D/Chapter 32/Subchapter A/Part III/Subpart A/Section 4083 – Definitions; Special Rule; Administrative Authority
• Title 26/Subtitle D/Chapter 32/Subchapter A/Part III/Subpart A/Section 4084 – Cross References