26 USC Subtitle D, CHAPTER 32, Subchapter A, PART III, Subpart A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 32-MANUFACTURERS EXCISE TAXESSubchapter A-Automotive and Related ItemsPART III-PETROLEUM PRODUCTSSubpart A-Gasoline and Diesel Fuel

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Subpart A-Gasoline and Diesel Fuel

Sec.

4081.

Imposition of tax.

4082.

Exemptions for diesel fuel.

4083.

Definitions; special rule; administrative authority.

4084.

Cross references.

Amendments

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.