26 U.S. Code Part III, Subpart B - Special Provisions Applicable to Fuels Tax

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Sec. 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.
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.

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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 41012012112-240 [Sec.] 404(b)(3)(C)126 Stat. 2339


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