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Subchapter B⁠—Special Fuels — Front Matter

Chap.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.

Editorial Notes

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.