Part III. PETROLEUM PRODUCTS


SubPart A. Motor and Aviation Fuels
§ 4081. Imposition of tax
§ 4082. Exemptions for diesel fuel and kerosene
§ 4083. Definitions; special rule; administrative authority
§ 4084. Cross references
SubPart B. Special Provisions Applicable to Fuels Tax
§ 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

Amendments

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”.