26 U.S. Code Chapter 31, Subchapter B - Special Fuels

Sec. 4041. Imposition of tax. 4042. Tax on fuel used in commercial transportation on inland waterways. 4043. Surtax on fuel used in aircraft part of a fractional ownership program.
Prior Provisions

A prior subchapter B of chapter 31 was redesignated subchapter C by Pub. L. 101–508, title XI, § 11221(a),Nov. 5, 1990, 104 Stat. 1388–438.
Amendments

2012—Pub. L. 112–95, title XI, § 1103(a)(4),Feb. 14, 2012, 126 Stat. 151, added item 4043.
1990—Pub. L. 101–508, title XI, § 11221(a),Nov. 5, 1990, 104 Stat. 1388–438, redesignated this subchapter, formerly subchapter A, as subchapter B. Former subchapter B redesignated C.
1978—Pub. L. 95–502, title II, § 202(c),Oct. 21, 1978, 92 Stat. 1697, added item 4042.
1976—Pub. L. 94–455, title XIX, § 1904(a)(1)(A),Oct. 4, 1976, 90 Stat. 1810, added item 4041.

 

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