26 U.S. Code Part III, Subpart A - Motor and Aviation Fuels

Sec. 4081. Imposition of tax. 4082. Exemptions for diesel fuel and kerosene. 4083. Definitions; special rule; administrative authority. 4084. Cross references.
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.

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.