Subpart B – Special Provisions Applicable To Fuels Tax

Special Provisions Applicable To Fuels Tax

Pathway

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

Details

• Reference: Subpart B
• Legend: Special Provisions Applicable To Fuels Tax
• USCode Year: 2013

Provision Content

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.

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 B/Section 4101 – Registration and Bond
• Title 26/Subtitle D/Chapter 32/Subchapter A/Part III/Subpart B/Section 4102 – Inspection of Records By Local officers
• Title 26/Subtitle D/Chapter 32/Subchapter A/Part III/Subpart B/Section 4103 – Certain Additional Persons Liable For Tax Where Willful Failure to Pay
• Title 26/Subtitle D/Chapter 32/Subchapter A/Part III/Subpart B/Section 4104 – Information Reporting For Persons Claiming Certain Tax Benefits
• Title 26/Subtitle D/Chapter 32/Subchapter A/Part III/Subpart B/Section 4105 – Two-Party Exchanges