Subpart B—Special Provisions Applicable to Fuels Tax — Front Matter
| Chap. | 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. |
Editorial Notes
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.
Amendments
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.